Approximately 5 minutes
01
Location in the zone is not enough
Benefits in Technology Development Zones do not automatically cover every company activity. The admitted project, qualifying R&D or software activity, source of income and personnel activities should be connected and supported by records.
02
Areas to assess together
Tax implementation is coordinated with accounting professionals, while legal review focuses on alignment between the project, agreements and ownership.
- Project admission and zone rules
- Distinction between qualifying activity and commercial sales
- Personnel duties, off-zone work and records
- Ownership of code, patents, licences and revenue model
- Current conditions for income, VAT and payroll benefits
03
Changes need ongoing review
Changes in scope, personnel, ownership, intellectual property or sales model may affect the basis of the incentive. Ongoing legal and financial review is therefore important after admission.
This article is for general information. Programme rules and legislation may change; current documents and individual circumstances should be reviewed before action.
