On 13 July 2016, an order clarifying the research and development expenses eligible for an additional 50% deduction was published in Romania's Official Gazette. The additional deduction applies for the following main expenses when related to R&D:
- Personnel expenses;
- Rental expenses;
- Maintenance and repair expenses;
- Expenses incurred with third-party providers; and
- A portion of overhead expenses.
In addition, increased depreciation is allowed for assets used in R&D.
In order for t…