On 24 November 2017, Poland's President signed the Law of 9 November 2017 on improving the environment for innovative activities. The main measures of the law include an overall expansion of the incentives for R&D activities. Changes include:
- An increase in the deduction to 200% for all eligible R&D expenses (currently, SMEs are eligible for 150% deduction and larger companies are eligible for 130% deduction and 150% for R&D employee expenses);
- An increase in the deduction to 25…