On 16 October 2015, Poland's President Andrzej Duda signed into law the Amendments to Certain Acts Related to Supporting Innovation Act, which introduces new research and development (R&D) incentives ({News-2015-10-05/A/3- previous coverage}). Current R&D incentives are abolished the end of 2015.

Under the new R&D incentives regime, SME's and micro-enterprises are allowed to deduct…