Poland: Payments to employees on leave qualify as eligible R&D expenses
Minister of Finance general ruling
Payments to employees on leave qualify
The Minister of Finance in the general ruling dated 13 February 2024 stated that expenses paid to employees on annual or sick leave qualify as costs eligible for the research and development (R&D) credit, to the extent that the time allocated to the implementation of R&D activities remains in the employee's overall working time in a given month.
Read a February 2024 report prepared by the KPMG member firm in Poland
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