Analysis What is the Frascati Manual and why it might be relevant for enterprise open source initiatives in Austria Max Jahn, April 3, 2025April 3, 2025 The Austrian tax code contains in § 108c EStG a tax break for R&D cost qualifying under the OECD Frascati Manual. According to this OECD Frascati Manual, software development activities can be classified as research and development (R&D) if they satisfy specific criteria. To determine whether an investment in open… Continue Reading