Research Allowance (Forschungszulage) – R&D tax credit
Forschungszulage
Open continuously
No deadline — apply whenever you are ready.
A statutory tax credit under the Forschungszulagengesetz (FZulG), not a competitive grant: 25% of eligible R&D costs for any company, rising to 35% for SMEs. From 1 January 2026 the eligible-cost base (Bemessungsgrundlage) rises to EUR 12m/year, so the maximum annual credit is EUR 4.2m for an SME (35%) and EUR 3.0m for a large company (25%) — up from EUR 3.5m/EUR 2.5m on a EUR 10m base since 28 March 2024. Eligible costs: R&D staff gross wages, a 20% flat overhead add-on (Gemeinkostenpauschale, new from 2026), depreciation of moveable R&D equipment, and 70% of contract-research fees paid to an EEA-based contractor. Combined state aid for the same R&D project across all years is capped at EUR 15m per company.
Bundesministerium der Finanzen (BMF); certified by the Bescheinigungsstelle Forschungszulage (BSFZ); paid via the local Finanzamt
public · national
Deadline: Open all year — A statutory entitlement with no call or round: apply for BSFZ certification at any time (before, during or after the R&D project), then claim the credit at your local Finanzamt for the relevant business year, up to four years after that year ends. Since 1 January 2025 it can also be used to reduce income/corporation tax advance payments for the current year.
This funder does not publish a success rate. We rank it using the rate observed across similar programmes and label it as an estimate rather than implying we know.
Moderate — a form and supporting documents.
Who can apply
- Stage: idea stage, pre-seed, seed, Series A and growth
- R&D activity required
- Locally registered entity required
Open to any taxpayer with income from agriculture/forestry, trade or self-employment who is tax-liable in Germany (unlimited or limited), profitable or not — a loss-making pre-revenue startup can still claim it as a cash refund. SMEs (EU definition) get the higher 35% rate; larger companies get 25%. Not classed as de minimis aid; funded under the general EU R&D&I state-aid framework, subject to the EUR 15m per-project ceiling.
How to apply
- Apply to the Bescheinigungsstelle Forschungszulage (BSFZ) for certification that your project is an eligible R&D undertaking (Grundlagenforschung, industrielle Forschung or experimentelle Entwicklung). This can be done before, during or after the project. — link
- Once the BSFZ certificate (Bescheinigung) is issued and forwarded to your Finanzamt, file the Forschungszulage claim for the relevant business year through the ELSTER online portal. — link
- The Finanzamt assesses the claim and sets the credit by formal notice (Bescheid); it is offset first against income/corporation tax due, with any surplus refunded in cash.
What you will need
- BSFZ certification of the R&D project (Bescheinigung)
- Timesheets or equivalent records evidencing R&D staff hours (Stundenzettel)
- Cost documentation for eligible wages, equipment depreciation or contract-research invoices
Related reading: How grant deadlines actually work · Germany's Forschungszulage (research allowance), explained · R&D tax credit vs. grant: the difference that changes your claim
Source. https://www.wirtschaft.nrw/steuerliche-forschungszulage
"Was ist förderfähig und in welcher Höhe? ... 01.01.2026 | ... | KMU 35% | Großunternehmen 25% | BMG 12 Mio. | max. Förderung KMU 4.200.000 | Großunternehmen 3.000.000. Die für ein Forschungs- und Entwicklungsvorhaben gewährten staatlichen Beihilfen dürfen ... den Betrag von 15 Millionen Euro nicht ü"
Verified on 25 September 2026
Source: www.wirtschaft.nrw
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