Accelerating robotisation and digitalisation and innovation processes

A new law shall introduce a tax relief so that an entrepreneur shall be entitled to an additional write-off of part of the robotisation costs from the tax base at the end of the tax year. 

The tax relief shall be available to all entrepreneurs regardless of their size and place of business. The following costs shall be considered to be eligible: 

• costs of purchasing new robots, 
• machines and peripheral devices for robots functionally related to them 
• machines, devices and other things functionally related to robots, used to ensure ergonomics and work safety 
• machines, devices or systems for remote management, diagnosis, monitoring or servicing of robots 
• human-machine interaction devices for cobots or high- sensitivity robots 
• costs of intangible assets concerning fixed assets mentioned above 
• costs of training services concerning robots 
• fees referred to leasing agreement concerning fixed assets listed above, if after the end of the basic period of the leasing contract the ownership of the fixed assets is transferred to the taxpayer. 

It is expected that this measure does not do significant harm to environmental objectives within the meaning of Article 17 of Regulation (EU) 2020/852, taking into account the description of the measure and the mitigating steps set out in the recovery and resilience plan in accordance with the DNSH Technical Guidance (2021/C 58/01). 

In particular, the reform shall support low-impact investments which are technologically neutral at the level of their application.