R&D tax incentives (Forschungszulage)
Important facts at a glance:
- R&D projects that began on or after 2 January 2021 are eligible for funding, both retrospectively and prospectively.
- Funding is available for up to 35% of expenses incurred, up to a maximum of €3.5 million per year.
- Funding is available for personnel costs, external R&D contracts, and depreciation for project-related movable fixed assets.
- You can apply for the research allowance from the tax office at any time after the end of a financial year.
Research Allowance Act (Forschungszulagengesetz – FZulG)
Introduced in 2020, the Research Allowance Act provides tax incentives for research and development in the form of a research allowance. These were improved again in 2024 with the Growth Opportunities Act.
Funding is available for the wages of project employees for the hours they work on the project. The individual entrepreneur’s own work is funded at up to EUR 70 per hour (before 28 March 2024, this was EUR 40 per hour). Expenses for commissioned research and development projects (contract research) started after 27 March 2024 are eligible for funding of up to 70% (60% for projects started earlier). Depreciation on depreciable movable fixed assets acquired for the project is subsidised for projects started after 27 March 2024.
From 28 March 2024, the assessment basis for eligible expenses is EUR 10 million per financial year (previously EUR 4 million). The funding rate remains at 25% of the assessment basis. From this date, small and medium-sized enterprises will receive an SME surcharge of 10%, which they can apply for at the tax office at a later date.
The research allowance is granted as a tax reduction or paid out as a grant if it exceeds the company’s tax liability. Unlike grants in other funding programmes, the research allowance is not subject to corporate taxation.
Short explanatory video
Our procedure/working method
1
Free initial consultation
- Assessment of the eligibility of the (planned) R&D activities.
- Initial forecast of the research allowance amount.
Registration of the company
- Application for an Elster certificate (if not already available) form the Financial Authorities.
- Registration with the Research Allowance Certification Centre (BSFZ).
Interview to prepare the application
- Calculation of project costs.
- Audit of the R&D project (novelty, objectives and work to be carried out).
Application for the certificate
- Description of the project and preparation of the application by ATeNe.
- Joint application on the BSFZ website (e.g. via video call).
- Information on project documentation.
Implementation of the development project by the companY
- Optional: Controlling and supporting the documentation process with ATeNe.
Application for the research allowance by the tax consultant
- With the tax return to the relevant tax office.
Reimbursement of the research allowance
- By the tax office (as a tax reduction or subsidy).
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