A recent change in several laws including Law on Supporting Research and Development Activities (“R&D Law”) and Higher Education Law (“HEL”), is expected to encourage Turkey’s skilled human resources to spare more time on R&D activities.
According to the additional sub-clause (k) of article 58 of HEL, introduced with the said amendment, revenue made as result of R&D, design and innovation projects within scope of university-industry collaborations shall be collected in a separate account of circulating capital enterprises of universities. No deductions shall be made from these payments, as otherwise regulated in the HEL for other payments. Academic staff participating in such projects shall be paid 85% of the revenue collected from the projects, without any tax deductions.
Although no live examples exist as to the practice of this amendment, universities currently favor the regulation and expect no problem with respect to its practice. This new amendment is shall be applicable for clinical trials as well, as clinical trials are also considered R&D projects by their nature.