Investor Presentaiton

between the market price and the actual pur- chase price is treated as an incentive. How can KPMG help investors in the area of incentives? KPMG in the Czech Republic is a leading advi- sor on investment incentives and can help investors with: ― initial assessment of whether their project qualifies for investment incentives; - calculation of estimated benefits; - preparation of applications for investment incentives; full support during the approval process; - full support during the implementation phase; negotiations with the government on extraordinary incentives; site selection analysis. To obtain more detailed information, please contact Jan Linhart at [email protected]. EU structural funds The Czech Republic (excluding Prague) Businesses set up in the Czech Republic can also obtain support from EU Structural Funds under several operational programmes. EU funds are available mostly in form of invest ment cash grants. A wide selection of grants is available. The grants below are the most rel evant to new investors: - Programme Innovation - support for innovations in production; Programme ICT - shared service centres; Programme Potential - support for R&D centre expansion/establishment; Programme Energy Savings; - Program Applications - support for operational costs of R&D projects. The first round of calls (i.e. periods for projects application submission) has already finished. A second round is planned for summer 2016. To obtain more detailed information, please contact Jan Linhart at [email protected]. R&D tax allowance Companies performing R&D activities may ap- ply a special tax deduction. The R&D deduction in fact allows companies to claim internal R&D costs twice: first within the profit and loss account, second as a special tax deduction. Effectively, savings can thus be up to 19 percent of R&D costs. The deduction can be claimed every year and there is no limit on the maximum amount to be claimed. 27

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