Do you have any questions?
We've got answers.

Unlimited or limited taxpayers - regardless of whether they are sole proprietors, partnerships, or corporations, regardless of size or sector.

Research and development activities. Specifically, the projects are in the following categories: basic research (technology maturity level 1-2), industrial research (technology maturity level 3-4) or experimental development (technology maturity level 5-8). Projects carried out in cooperation and R&D activities for which contracts have been awarded are also eligible for funding.

Funding includes internal personnel costs as well as external costs for contract research and development.

Internal personnel costs: Wages and salaries subject to payroll tax, including employer contributions to secure the employee's future, form the basis for calculating personnel costs, although special payments and bonuses can also be taken into account here. On these costs, you will receive 25% funding. In the case of cooperation projects, your own personnel costs can be estimated.

External research costs: In addition to personnel costs, expenditure on external contract research/development is also eligible. Only 60% (the 25%) of costs are recognized for external development costs. This results in a funding rate of 15% of eligible contract costs.

Depreciation on movable assets (CAPEX): With the Growth Opportunities Act, depreciation for movable assets is also eligible, provided that these were purchased or produced for the project after 27.03.2024. The investment booster enabled temporary higher depreciations of up to 30%.

Overhead allowance: The investment booster makes it possible for the first time to set a flat rate of 20% for overheads and other operating costs incurred as part of the research and development project as long as the projects have started after 31.12.2025.

Do not be funded: Technical expenses (including materials), travel expenses, investment costs and other overhead costs (including office and storage costs) have unfortunately not yet been included in the R&D tax allowance.

Funding can be applied for retroactively from January 2, 2020, as well as for ongoing and future-oriented projects. Costs can be claimed retroactively four years.

So far, the R&D tax allowance has been planned until the end of 2026 with an option to extend it.

The maximum funding amount is currently 3,000,000€ for non-SME companies and 4,200,000€ for SME companies per financial year & group of companies.

Eligible projects are those that researching or developing a novel product, process or technology aim for. It is crucial that the project Carried out according to plan Will or has been and the outcome of development is still uncertain or at the start of the project unsure was.

re:fund helps you identify eligible projects — free of charge. Get in touch with our funding experts and arrange a non-binding and free identification interview.

No, the R&D tax allowance is open as long as the criteria for research and development are met in the project. Software projects are also funded.

The application is submitted in two steps: First, you submit an application for certification in accordance with Section 6 of the R&D tax allowanceAct (FZulG) to the Certifying Body (BSFZ), and after a positive certification from the BSFZ, you are already entitled to funding. In the second step, you submit an application to your responsible tax office to set the R&D tax allowance.

The application for certification of the project's eligibility can be submitted to the certifying body at any time, both for ongoing, future-oriented projects and retroactively for projects that began on January 2, 2020. There are no fixed deadlines.

There are no application deadlines. The projects to be applied for may only be have started on January 2, 2020.

The application for certification from the BSFZ is the first and decisive step in applying for the R&D tax allowance, as this is where the certifying body determines whether there is a right to the R&D tax allowance. The certificate attests to you that your project is an eligible project within the meaning of the R&D tax allowance Act. You need an ELSTER certificate to apply. In the second step, which is determined by the tax office, only the actual amount of the research allowance per financial year is proven.

You can submit the application for a R&D tax allowance to the responsible tax office via the ELSTER portal as part of the determination of the R&D tax allowance. This shows the amount of funding to be determined per marketing year. As an option, re:fund offers support through our cooperation with tax advisor Markus Kleer, an expert in setting the R&D tax allowance.

The application for R&D tax allowance is submitted once per marketing year. It can only be submitted when the respective marketing year has ended. To apply, you must have calculated the correct expenses for your project, which means the pro rata working time of your employees in the project and the wages and salaries subject to income tax, including employer's contribution to secure the employee's future. Since the application is submitted via the ELSTER portal, you need the ELSTER certificate.

In order to meet the documentation requirements when applying for a R&D tax allowance, the following evidence must be provided:
• Project-related personnel time recording, which can be carried out either through time sheets or digital time recording, for employees and sole proprietors; Job description of employees.
• External orders require appropriate project-related contracts and invoices.
• Substantive project planning documentation, for example through work plans to present the project content and goals, brief description of the project status.
• If applicable, the estimated costs for other funding.

The R&D tax allowancewill be paid after the end of the respective financial year and after the final assessment by your competent tax office as part of the next initial assessment of income or corporation tax.

Yes, it is possible to apply retroactively for projects from January 2, 2020.

Various projects must be created and described as individual projects in the BSFZ portal. If a project covers several marketing years, only one application will still be submitted. However, several projects can then be combined and applied for in one application for certification. The request for assessment submitted per marketing year shall include the costs of all projects carried out in that year.

Yes, in many cases, you can apply for the R&D tax allowance even if you already receive other funding for research and development activities. One exception is the so-called “double funding” of the same costs. Our funding experts will support you with expertise in applying for the R&D tax allowance in accordance with the funding.