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R&D tax allowance

Up to 4.2 million € reimbursement for R&D costs.

Secure reimbursement of up to 35% of all research and development costs with government funding.

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Advisory fees are only payable if the funding application is successful.

All companies are eligible

From startups to large corporations, every taxable company in Germany can apply for the R&D tax allowance.

25% for large companies, 35% for SMEs

The funding rate depends on company size, with SMEs benefiting the most.

Max. 12 million € assessment base (from 2026)

From 2026 onwards, up to 12 million € in R&D costs can be claimed, corresponding to up to 4.2 million € in reimbursement for SMEs per year.

Funding for innovative companies

How does the R&D tax allowance work?

The federal government wants to support innovation in Germany with various government funding. One of the latest such programs is the R&D tax allowance Act (FZulG). The FZulG allows you to reimburse 25-35% of your personnel costs as part of research and development projects.

Retrospective application possible

Up to 4.2 million € annual reimbursement

For internal personnel costs, external contract costs and movable assets

As a direct payout or settlement with tax burden

Frequently asked questions

No paperwork.
Create applications quickly and intuitively online with re:fund.

With the re:fund consulting approach, applications for R&D tax allowance can be submitted 100% digitally and in a period of 6-10 hours.

Details of the application process

re:fund expert

After reviewing and processing your request, we expect a refund of €270k.

Summary of your request

2026

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With experience from over 200 applications, our experts know the levers and pitfalls for successfully applying for the R&D tax allowance.

Success stories of satisfied customers

Personnel costs

2025

Total

Internal costs

Funding amount

External costs

Next step

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We are working in the same direction - payment for advice and implementation of the application is only due if successful.

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10 mins ago

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Research costs 2022

Refundable amount

Processing fees

Who is being funded?

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

What kind of projects are being funded?

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.

What costs can be funded?

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

Internal personnel costs: The basis for calculating personnel costs consists of wages and salaries subject to income tax, including the employer's contribution to the employee's social security, with special payments and bonuses also being eligible. These costs qualify for funding of up to 35%. In collaborative projects, your own personnel costs can be claimed.

External research costs: In addition to personnel costs, expenses for external contract research and development are also eligible for funding. For external development costs, only 60% of the costs are recognized, which corresponds to 20% of the total eligible costs. This results in a funding rate of 15% of the eligible contract cost

Depreciation on movable assets (CAPEX): With the Growth Opportunities Act, depreciation of movable assets is also eligible for funding, provided they were acquired or produced for the project after 27 March 2024. The Investment Booster has temporarily enabled higher depreciation rates of up to 30%.

Overhead allowance: The Investment Booster makes it possible, for the first time, to claim a flat rate of 20% on costs incurred in connection with the research and development project.

Not eligible for funding: Technical expenses (including materials), travel expenses, investment costs, and other overhead costs (including office and storage costs) are unfortunately not yet covered by the R&D tax allowance.

For which periods can the funding be applied for?

The funding can be applied for retroactively from 2 January 2022, as well as for ongoing and future projects. Costs can be claimed retroactively for up to four years.

Will the R&D tax allowance expire at some point?

Currently, the R&D tax allowance is scheduled to run until the end of 2026, with the option of an extension.

What is the maximum funding amount?

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.

How can I tell whether my R&D project is eligible for funding?

Eligible projects are those aimed at researching or developing a novel product, process, or technology. The decisive factor is that the project is or was carried out in a structured manner and that the outcome of the development is, or was at the start of the project, still uncertain.

re:fund supports you in identifying eligible projects, free of charge. Get in touch with our funding experts and arrange a non-binding and complimentary identification meeting.

Is the R&D tax allowance limited to specific subject areas, such as renewable energy technologies?

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.

How can I apply for the R&D tax allowance for my company?

The application process consists of two steps. First, you submit an application for certification under § 6 of the Research Allowance Act (FZulG) to the certification body (BSFZ). Once the BSFZ has issued a positive certification, the entitlement to funding is established. In the second step, you submit an application for the assessment of the R&D tax allowance to your responsible tax office.

When can I submit an application for the R&D tax allowance?

The application for certification of project eligibility can be submitted to the certification body at any time, both for ongoing and future projects as well as retroactively for projects that started on or after 2 January 2022. There are no fixed deadlines.

Is there an application deadline?

There are no application deadlines. The only requirement is that the projects to be applied for must have started after 2 January 2022.

What is the application for certification at the BSFZ, and how can I submit it?

The application for certification at the BSFZ is the first and decisive step in applying for the R&D tax allowance, as the certification body determines whether the entitlement to the R&D tax allowance exists. The certification confirms that your project qualifies as an eligible project within the meaning of the Research Allowance Act. To submit the application, you need an ELSTER certificate. In the second step, the assessment by the tax office, only the actual amount of the R&D tax allowance per fiscal year still needs to be substantiated.

What is the application for the R&D tax allowance at the responsible tax office, and how can I submit it?

You can submit the application for the R&D tax allowance to the responsible tax office as part of the assessment process via the ELSTER portal. In this step, the funding amount to be assessed for each fiscal year is substantiated. Optionally, re:fund offers support through our cooperation with the tax advisory firm Markus Kleer, an expert in the assessment of the R&D tax allowance.

What must be considered when applying for a R&D tax allowance from the tax office?

The application for the R&D tax allowance is submitted once per fiscal year. It can only be submitted after the respective fiscal year has ended. To submit the application, you must have correctly calculated the expenses for your project or projects, meaning the proportional working hours of your employees on the project as well as the wages and salaries subject to income tax, including the employer's contribution to the employee's social security. Since the application is submitted via the ELSTER portal, you will need an ELSTER certificate.

What do I need for the documentation requirements when applying for a R&D tax allowance?

In order to meet the documentation requirements when applying for a R&D tax allowance, the following evidence must be provided:
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• Project-related tracking of personnel hours, either through timesheets or digital time tracking, for employees and sole proprietors, including a description of the employees' activities.
• External orders require appropriate project-related contracts and invoices.
• Substantive project planning documentation, for example through work plans, to outline the project content and objectives, as well as a brief description of the current project status.
• If applicable, the costs claimed under other funding programs.

When will I receive the R&D tax allowance?

The R&D tax allowance is paid out after the respective fiscal year has ended and once the final assessment by your responsible tax office has been issued, as part of the next initial assessment of income tax or corporate income tax.

Can I also apply for the R&D tax allowance retroactively?

Yes, a retroactive application is possible for projects dating back to 2 January 2022.

Does a separate application have to be submitted for each project?

Different projects must be created and described as individual projects in the BSFZ portal. If a project spans several fiscal years, only one application is submitted. Multiple projects can, however, be combined and submitted within a single application for certification. In the application for assessment, which is filed once per fiscal year, the costs of all projects carried out during that respective year are claimed.

If I receive other funding, particularly for R&D costs, can I still apply for the R&D tax allowance?

Yes, in many cases you can apply for the R&D tax allowance even if you are already receiving other funding for research and development activities. The exception is the so-called "double funding" of the same costs. Our funding experts will support you with the expertise needed to apply for the R&D tax allowance in line with funding requirements.

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R&D tax allowance