XXVII: Tax credit for research expenditure by industrial, commercial or agricultural companies

I. – Industrial, commercial or agricultural businesses taxed on the basis of their actual profits or exempt pursuant to Articles 44 sexies, 44 sexies A, 44 octies A, 44 duodecies, 44 terdecies to 44 septdecies may benefit from a tax credit in respect of the research expenditure they incur during the year. The rate of the tax credit is 30% for the portion of research expenditure less than or equal…

I.-A.-Industrial, commercial and agricultural companies taxed on the basis of their actual profits or exempt pursuant to Articles 44 sexies, 44 sexies A, 44 octies A, 44 duodecies and 44 terdecies to 44 septdecies may benefit from a tax credit in respect of expenditure invoiced by research and knowledge dissemination organisations under a research collaboration contract concluded until 31 December 2025. B.-The research organisations mentioned in A meet the definition…