In accordance with the decision of the Parliament:

ARTICLE 1 (30.12.2013/1241)

Scope

The share company and the cooperative are entitled to tax years 2013 and 2014 to make a further reduction, based on the remuneration of the research and development activities paid to their employees, as provided for by this law.

ARTICLE 2

Definitions

For the purposes of this law:

(1) Research and development activities Establishing certain categories of aid compatible with the common market in accordance with Articles 87 and 88 of the Treaty (General Block Exemption Regulation) pursuant to Article 30 (1) (2) to (4) of Commission Regulation (EC) No 800/2008 Basic research, industrial research and experimental development that systematically seek to increase knowledge or use knowledge to find new applications;

(2) Pay Pre-payment law paid directly to workers working in research and development on the basis of this work; (1118/1996) Article 13 and the Law on withholding tax at source (15,1995) However, the remuneration referred to in Article 1 shall not be subject to the income tax law (1535/1992) Articles 66 to 68.

ARTICLE 3

Criterion and amount of additional reduction

A further deduction is a legitimate domestic company or cooperative. The right to an additional allowance shall also be granted on the basis of the research and development activities carried out by the foreign legal person in Finland.

The additional reduction shall be granted on the basis of the remuneration of the equity company or of the cooperative research and development activities related to the project. In the tax year, wages shall be taken into account in the (360/1968) The remuneration referred to in Article 8 (1) (4), the obligation to perform in accordance with Article 22 (1) of that Law during that tax year.

The additional reduction shall be 100 % of the wages referred to in paragraph 2 of this Article. The maximum reduction shall be EUR 400 000 for the tax year. No further reduction shall be granted if the amount deducted in the tax year is less than eur 15 000.

The additional reduction shall not be made in accordance with the Act on the Income of Economic Activities, (825/1986) In the form of a group grant.

By way of derogation from Article 119 (2) of the Income Tax Act, the additional deduction is to be counted as part of the loss of economic activity.

§ 4

Specific conditions for further reduction

A further reduction shall not be granted on the basis of the remuneration referred to in Article 3 which is taken into account in the allocation of other domestic or foreign State aid within the meaning of Article 107 of the Treaty on the Functioning of the European Union.

The additional reduction shall not be granted to the research organisation referred to in Article 30 (1) of the General Block Exemption Regulation. A further reduction shall not be granted if the research and development project has been carried out in cooperation with the research organisation and the research organisation receives State aid as referred to in Article 31 (3) of the General Block Exemption Regulation Contributions to this project.

A further reduction shall not be granted to a limited liability company or a cooperative which is in financial difficulty within the meaning of Article 1 (6) (c) of the General Block Exemption Regulation, or which is covered by Article 1 (6) (b) of that Article. An outstanding recovery order based on an earlier decision of the European Commission declaring the aid incompatible with the common market and incompatible with the common market.

§ 5

Additional reduction for research and development activities in the business arrangement

In the context of the merger referred to in Article 52a of the Act on the taxation of business income, the taxation of the acquiring company shall be reduced by a maximum of the amount of the The amount referred to in Article 3 minus the amount deducted in the tax year of the merged company.

Paragraph 1 of the Merger Regulation also applies to the division of business income within the meaning of Article 52 (c) and the business transfer referred to in Article 52 (d) and to the acquisition of the company's tax In the context of procurement.

ARTICLE 6

Procedure

A further reduction shall be required before the end of taxation. The taxable person shall provide a sufficient explanation of the fulfilment of the conditions for the granting of the reduction and the wage costs to be used to calculate the reduction. The tax administration provides more detailed information on the information required for the report.

At the request of the Tax Administration, the Innovation Financial Centre (Tekes) shall issue an opinion on the fulfilment of the conditions laid down in Article 3 for research and development. (13/03/98)

For the rest, the additional deduction shall be governed by the tax procedure (188/1995) .

§ 7

Entry into force

This Act shall enter into force on 1 January 2013 and shall be valid until 31 December 2014. (30.12.2013/1241)

The law applies in the tax years 2013 and 2014. (30.12.2013/1241)

This law shall not apply if the research and development project referred to in Article 3 has been initiated before the law enters into force.

THEY 175/2012 , VaVM 36/2012, EV 168/2012