Ministerial Decision No. 24 of 2026 on the Implementation of Certain Provisions of Cabinet Decision No. 215 of 2025 on R&D Tax Credit for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses

Minister of State for Financial Affairs:

- Having reviewed the Constitution,

- Federal Law No. 1 of 1972 on the Competencies of Ministries and Powers of the Ministers, and its amendments,

- Federal Decree-Law No. 28 of 2022 on Tax Procedures, and its amendments,

- Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses, and its amendments,

- Cabinet Decision No. 142 of 2024 on the Imposition of Top-up Tax on Multinational Enterprises,

- Cabinet Decision No. 215 of 2025 on R&D Tax Credit for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses,

Has decided:

Article 1 - Definitions

Definitions in Federal Decree-Law No. 28 of 2022, Federal Decree-Law No. 47 of 2022, Cabinet Decision No. 142 of 2024 and Cabinet Decision No. 215 of 2025 referred to above shall apply to this Decision, other than that, the following expression shall have the meaning assigned against it, unless the conte...