.png)
The Certification Office for Research Allowance (BSFZ) has recognized One Data GmbH’s research and development work as eligible for funding. With the latest extension notice, the federal government has confirmed the continuation of a multi-year research project through which the company is technologically expanding its software. On this basis, One Data was able to secure a six-figure research allowance. Throughout the entire process, One Data was supported by re:fund, a consulting partner specializing in research funding. Both teams are already working in parallel on further research funding applications.
A European software platform for trusted data
Founded in Passau in 2013, One Data is now one of the European pioneers in data management and artificial intelligence, with around 150 employees and locations in Passau, Munich, Frankfurt, and Berlin. The company’s platform enables data teams to create reliable data products across various data silos and to build them in an automated, quality-assured manner. This provides companies with the foundation to operate AI applications on a trusted data basis.
The funded research project focuses precisely on this intersection of data quality, automation, and AI. The results are already being largely integrated into the product and form the basis for the next stage of the platform’s development.
From self-experimentation to a specialized partner
The path to the research allowance began internally at One Data as the company sought to gain experience with the funding instrument. It quickly became clear that while the research allowance is an attractive tool for refinancing R&D expenses, the application process requires very precise structuring, a clear delineation of projects, and robust documentation.
In particular, the logical bundling of research activities, the consistent presentation of technical uncertainties, and seamless record-keeping are decisive success factors. To set up the process efficiently, reliably, and audit-proof, One Data decided to work with a specialized external partner. One Data became aware of re:fund through a recommendation from its investor network. Beyond technical expertise, re:fund’s commercial model was also a deciding factor.
Documentation that stands up to tax audits
The research allowance follows a two-stage procedure. First, the research project is submitted to the Certification Office for Research Allowance (BSFZ) for a content-based review. Only after receiving a positive certificate does the second step—the application for the assessment of the research allowance—take place with the responsible tax office. Both stages place different demands on documents and evidence, and this is exactly where the collaboration with re:fund comes in.
re:fund supports the entire process with a 360-degree, five-step approach: from identifying eligible projects and strategic alignment to application submission, audit-proof documentation, and the final assessment of funding. For One Data, this meant: in the initial meeting, ongoing and planned development activities were bundled into clearly defined projects. A central aspect of the collaboration from the very beginning was the compliance-oriented documentation of these projects.
A particular strength lies in the application preparation for the BSFZ itself. The application allows only a limited number of characters, and the projects must be presented in a way that is understandable and convincing to non-specialist reviewers. re:fund translates One Data’s complex technical content so that it gets to the point within these constraints without losing substance. This allows the internal team to focus on providing technical input, while re:fund ensures that the current requirements of the BSFZ are accurately reflected in the application.
The application phase is followed by audit-proof documentation. From the initial meeting and the individual research projects to the timesheets for each employee, a consistent chain of evidence is created.
“Based on the consistent documentation and the timesheets, it was possible to trace everything seamlessly: this is the project plan, these are the underlying expenses, and this is how it is distributed across individual people and amounts. It was very conscientious and definitely helped a lot in the subsequent tax audit.”
- Andreas Freund, Head of Operations, One Data
The many years of Big Four experience within the re:fund team continue to shape their approach to compliance today. For One Data, this means one thing above all: security throughout the entire process, from application submission to potential evidence verification.
What the research allowance means for One Data
For One Data, the funding is more than just a financial refinancing of research expenses. It creates the scope to invest specifically in innovative and high-risk topics whose outcome is not certain at the start, and it facilitates resource allocation for these very projects. In addition, there is an effect that is felt immediately by the team: an independent body confirms that the work being done is innovative and eligible for funding.
“The research allowance is a good way to refinance operational research projects and expenses while simultaneously receiving confirmation that you are operating as an innovative company. The process to get there is quite complex due to the two-stage procedure. A partner like re:fund is very valuable here for creating a clean data foundation, assessing the research allowance with our tax advisor in the second step, and being well-prepared for any audits without experiencing any surprises.”
- Andreas Freund, Head of Operations at One Data
Outlook
The results of the audited project have largely already been integrated into the product and form the basis for the further experimental expansion of the software platform. One Data invests continuously in research and development and is preparing further research projects in collaboration with re:fund. The goal remains to provide companies with a trustworthy data foundation for the value-adding use of AI, developed in Germany.
.png)
