Forschungszulage Tax benefits up to 35% subsidy

The research allowance is the central tax incentive for research and development in Germany. It supports companies of all sizes by reimbursing up to 35% of eligible R&D expenses in the form of a tax credit. Up to €12 million can be claimed per year, in particular for personnel costs for R&D employees and for contract research. Applications are made retrospectively via the tax return, providing simple and low-threshold access to innovation funding.