Ministerial Decision No. 24/2026 On the Implementation of Certain Provisions of Cabinet Decision No. 215/2025 on R&D Tax Credit for the Purposes of Federal Decree-Law No. 47/2022 on the Taxation of Corporations and Businesses

Copyright © 2026 LexisNexis. All rights reserved.

Minister of State for Financial Affairs:

Having reviewed the Constitution,

Federal Law No. 1/1972 on the Competencies of Ministries and Powers of the Ministers, and its amendments,

Federal Decree-Law No. 28/2022 on Tax Procedures, and its amendments,

Federal Decree-Law No. 47/2022 on the Taxation of Corporations and Businesses, and its amendments,

Cabinet Decision No. 142/2024 on the Imposition of Top-up Tax on Multinational Enterprises,

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

Has decided:

Article 1 - Definitions

Definitions in Federal Decree-Law No. 28/2022, Federal Decree-Law No. 47/2022, Cabinet Decision No. 142/2024 and Cabinet Decision No. 215/2025 referred to above shall apply to this Decision, other than that, the following expression shall have the meaning assigned against it, unless the context requires otherwise: