R&D tax credit Tax benefits up to 35% subsidy

Get funding for up to 35% of your R&D costs and gain valuable liquidity.

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.

Possible funding amount

with 10 FTE in Research and Development
225.000 € - 250.000 € per year*

* Our experience, without guarantee

Who can apply?

  • Company size:
    all companies
  • Location:
    Germany-wide

How much is funded?

  • Funding rate:
    SMEs up to 35%
    Large companies up to 25%
    Overhead surcharge 20%
  • Funding amount:
    max. 4.2 million euros per year for SMEs
    max. 3 million euros per year for large companies

What is funded?

  • Eligible projects:
    In-house R&D projects
  • Eligible costs:
    Personnel costs, contract research

When to apply?

  • Retroactive application possible
  • Ongoing, in the tax assessment notice

How long does the program run?

  • Unlimited

Important to know

  • Can be combined with subsidies

This is how we support you in successfully applying for the research allowance.

Support your research and development with the tax research allowance. Whether internal projects or contract research – we ensure that your innovations are financially strengthened.

Applying for Forschungszulage is a two-step process: First, an application is submitted to the BSFZ (Bescheinigungsstelle Forschungszulage) in which the respective research or development project is described and confirmed as eligible for funding. This certificate can then be used to make a tax claim via the relevant tax office. The funding is applied for retrospectively as part of the tax return and offset as a tax credit against corporation or income tax.

Book free advice on the research allowance

Book an appointment directly with one of our experts. We look forward to getting to know you and your project.

About Forschungszulage

Forschungszulage is a funding instrument aimed specifically at German companies that invest in research and development (R&D). Since 2020, the Forschungszulage Act (FZulG) has enabled companies to deduct up to 35% of their R&D costs from their tax burden and thus gain valuable liquidity. This applies to both in-house research projects and contract research.

What does Forschungszulage support?

Forschungszulage can be claimed regardless of the sector and company size. It offers companies the opportunity to claim research and development costs directly against tax. Various forms of research and development are eligible:

  • Basic research
    Theoretical or experimental work to expand scientific knowledge.
  • Industrial research
    Work on the development of new products, processes or services.
  • Experimental development
    Activities for the production of new or improved products and processes.

How does the application work?

Applying for Forschungszulage is a two-step process:

  1. Certification of the Forschungszulage
    An application must first be submitted to the Certification Office for Forschungszulage (BSFZ). The BSFZ checks whether your project meets the requirements of the Forschungszulage Act.
  2. Application to the tax office
    Once you have received the certificate, you can submit the Forschungszulage to the relevant tax office and claim the tax subsidy.

How we support you

We guide you through the entire Forschungszulage process: from the initial analysis of your project to the application to the BSFZ and the tax claim. Our experts ensure that your projects are described correctly and that all formalities are complied with so that you can use the allowance quickly and easily.

Get advice on Forschungszulage now and reduce your R&D costs efficiently.

Book a free consultation

Book an appointment directly with one of our experts or send us an email.
We look forward to getting to know you and your project.

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