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Apply for Forschungszulage for your R&D project
What is the Forschungszulage?
The Forschungszulage (Research Allowance) is a German tax incentive for the research and development (R&D) activities of companies. It is open to all companies subject to taxation in Germany, regardless of size, industry or technology field. We offer advisory services to explore your potential and help you prepare your application.
Whether you are an SME or a large company developing a new product, service or production process, the Forschungszulage reduces your R&D costs. It is granted as a tax credit: the allowance is set off against your income or corporate income tax. If it exceeds your tax liability, or your company makes a loss and owes no tax, the remaining amount is paid out to you.
How Much Can You Receive?
SMEs can receive 35% of their eligible R&D costs, while other companies receive 25%. From 2026, eligible costs of up to EUR 12 million per year are covered. You can apply up to four years retroactively, so R&D projects from previous years may still qualify.
The allowance is granted in two steps. First, you need a certificate from the Bescheinigungsstelle Forschungszulage (BSFZ), which you obtain by submitting a detailed application describing your R&D project. Only with this certificate can you apply for the allowance at your tax office.
How can we help you
When you work with one of our consultants, you will be guided through the entire BSFZ application process.
We examine your past, current and planned R&D activities to optimise the funding opportunities for both earlier and forthcoming R&D costs.
We have a full overview of the general formalities of the application and possess extensive know-how about the unwritten practices preferred by the BSFZ in a Forschungszulage application.
Requirements and Eligibility
Requirements
Companies must be liable for tax in Germany, but start-ups and loss-making businesses are also eligible.
Companies must not qualify as an “undertaking in difficulty” under EU GBER rules.
Projects must involve genuine R&D, aimed at new or significantly improved products, processes or services, with scientific or technical uncertainty.
Costs already funded by other grants or state aid cannot be claimed again.
Which Costs Are Eligible?
• Personnel costs: salaries of employees for the time they spend on the R&D project
• Own work by owners: Up to EUR 100 per hour for sole proprietors and partners in partnerships
• Contract research: 70% of the fees paid to contractors in the EU/EEA
• Depreciation: moveable assets used exclusively for the R&D project
• Overhead costs: an additional flat rate of 20% for projects started after 31 December 2025.
Is your Application rejected?
We can help Understand Your Options and Next Steps
Have you received a rejection?
What should you do now? What options do you have? Is an appeal (Widerspruch) worthwhile?
The first step is to assess what is strategically sensible. Yes, you can appeal. But should you?
A Rejection Can Have Several Reasons
• The application does not show clearly enough how the project goes beyond the state of the art
• The technical or scientific uncertainties are not described clearly
• The project description is not focused and delimited enough, so it reads like routine development rather than R&D.
This Raises Some Important Questions
• Which of these reasons applies to your application?
• Is the rejection justified, or is there a good chance of having it reversed?
• If so, how should you proceed?
To answer these questions, it is a good idea to involve our consultants, even if you are convinced that the project should have been approved. We know the rules, the process and the pitfalls, and can give you an objective assessment of the rejection and help you decide on the best way forward.
Remember that an appeal must normally be filed within one month after notification of the decision.
Contact us early so that we have enough time to help.