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Cabinet Decision No. 215 of 2025

Cabinet Decision No. 215 of 2025 on R&D Tax Credit for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses

In force

Text as published by the Ministry of Finance

Type: Cabinet Decisions
Issued: 31 December 2025
In effect: Day after publication in the Official Gazette; applies to Tax Periods starting on or after 1 Jan 2026
Topics: Tax credits and incentives

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Related acts

Provisions of other acts cited in this act

Federal Decree-Law No. 47 of 2022 – Taxation of Corporations and Businesses

Other acts mentioned in the text

Cabinet Decision No. 142 of 2024 – Top-up Tax on Multinational Enterprises
Federal Decree-Law No. 28 of 2022 – Tax Procedures