National: RD&D Policies
Updated: 08.02.2019
Indirect fiscal subsidies exist for the research and development sector in the form of a partial exemption of 80% of the business tax for organisations active in the field of research and development (art. 3 1° Law on fiscal and financial regulations). Universities, research funds and accredited scientific institutions shall invest the fiscal takings made through this mechanism in research and development. No obligation is formulated for the fiscal takings made by companies.
According to the federal science policy department, this indirect fiscal mechanism allowed to create a budget of €550 million for investments in the field of research and development.