Author: George Giannopoulos Prooptiki SA E: [email protected] W: www.prooptikisa.gr

Edited by: Integra International Grant Gilmour, B.Sc., MBA, CA, CPA Canada, BC, CPA USA, Az, GDipICL.Sc. INTEGRA TAX WORLD NEWSLETTER EDITOR E: [email protected]

 

Updates to R&D Tax Incentives in Greece

 

Greek Tax Incentives for Research and Development R&D Projects – Updates

Greece has significantly strengthened its tax incentives for Research and Development (R&D), aiming to stimulate innovation, attract investment, and align national policy with OECD best practices. Recent legislative updates—particularly Article 35 of Law 5162/2024—transform the traditional flat super‑deduction into a more dynamic, performance‑based system that rewards collaboration, sustained R&D intensity, and high‑value innovation activities. We summarize the current framework, highlights key changes, and outlines the practical implications for companies undertaking R&D projects in Greece.… Read More

Author: David Borg ARQ Group / Partner –  Tax & Advisory E: [email protected] P: +356 2549 6000 Office Address: Ewropa Business Centre Level 3, Suite 701 Dun Karm Street Birkirkara BKR 9034 Malta

Edited by: Integra International Grant Gilmour, B.Sc., MBA, CA, CPA Canada, BC, CPA USA, Az, GDipICL.Sc. INTEGRA TAX WORLD NEWSLETTER EDITOR E: [email protected]

 

Malta’s IP Box Regime and associated fiscal incentives

The principal objective of this memo is to introduce Malta’s IP Box regime. This memo shall describe the following:

What IP-related deductions or incentives are currently available under Maltese tax law? What are the eligibility criteria for these deductions? Are there any conditions we should be aware of? What are the typical structuring considerations for maximising these benefits?… Read More