If your total R&D costs are around €18,000 to €20,000, the choice between forfaitary and actual costs becomes important. The reason is that after 1,800 hours, the forfaitary rate drops to €4 per hour, slowing down the growth of the total forfaitary costs. At this point, if your total actual R&D costs exceed this range, it may be more beneficial to choose the actual costs, as they will continue to grow at a faster rate than forfaitary costs.
In summary, when total R&D expenses go beyond the €18,000 to €20,000 range, choosing actual costs might provide a greater tax reduction compared to forfaitary costs, especially if your actual hourly R&D expenses are high.
| Criteria | Forfaitary Costs | Actual Costs |
|---|---|---|
| R&D Hours | 2,000 | 2,000 |
| Cost per Hour | €10 for first 1,800 hours | €50 per hour (actual) |
| Additional Hours Cost | €4 per hour beyond 1,800 | - |
| Total Forfaitary Cost | (1,800 * €10) + (200 * €4) | - |
| Total Actual Cost | - | 2,000 * €50 |
| Total Tax Reduction | €18,800 | €100,000 |