In addition to the amounts which are deductible as costs for research and development in accordance with paragraphs 2 and 2a, the taxpayer may deduct an extra 50% of its costs for research and development up to EUR 10 000 000 where that taxpayer meets all of the following conditions:
Poleg zneskov, ki so odbitni kot stroški za raziskave in razvoj v skladu z odstavkoma 2 in 2a lahko davčni zavezanec odbije dodatnih 50% svojih stroškov za raziskave in razvoj v višini do 10 000 000 EUR, če izpolnjuje vse naslednje pogoje: