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R&D allowance for already implemented & ongoing projects

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Research allowance – up to 1 million euros per year retroactively

  • Relevant for R&D projects as of 02.01.2020
  • Funding for taxable individual companies, SMEs and multinationals
  • Assessment basis 4 million EURO in eligible costs (R&D personnel costs plus contract research to third parties) per year
  • Tax allowance max. 1 million EURO (25 % funding rate) per year
  • Assessment basis applies per group of companies
  • 15 % subsidy rate on external R&D expenses (contract research/development; material/staff costs also eligible)
  • Wages and salaries as well as certain expenses for securing the employee’s future are eligible for funding
  • The research allowance is credited against the claimant’s income tax liability and, if applicable, paid out in loss-making phases.
  • All types of R&D projects are generally eligible for funding
  • Subsidy law for operating cost and budget optimization

Examples of R&D activities

  • Development / optimization of machines, components, processes, materials (products)
  • Development of new, e.g. completely digital, services (processes)
  • Design, construction and testing of prototype tooling and industrial engineering (for first-time use of components)
  • Development of novel methods, e.g. to increase efficiency (energy, material, costs)
  • Construction and operation of test facilities for data collection for R&D purposes
  • Software development

What costs qualify for the credit?

Gross salary subject to wage tax plus tax-free employer contribution to future pension plan for R&D personnel

External R&D expenses

Own contribution of the sole proprietor

The stages of our accompaniment

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Identification

We identify your eligible projects.

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Application

We will take care of the application process for you.

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Draw Attention

We support the implementation of best practices.

Important facts in a nutshell: How can my company benefit from the research allowance?

The amount of the research allowance depends on the type of eligible costs. R&D personnel costs can be assessed at 25% and contracts with third parties at 15%. The Second Act Implementing Tax Relief Measures to cope with the corona crisis (Second Corona Tax Relief Act) of June 29, 2020 (BGBl. I p. 1512) limited the assessment base to 4 MEUR per business group per year. Eligible expenses include wages and salaries subject to payroll tax, including the tax-free employer’s contribution to the employee’s future pension plan, personal contributions by a sole proprietor (max. €40/hour at 40 h/w), and shares (max. 60%) of the remuneration incurred by the client for a commissioned beneficiary R&D project.
The evaluation of the eligibility of the R&D projects is carried out according to the definitions of the GBER regarding R&D activities as well as examples and explanations of the Frascati Manual of the OECD. Several R&D projects of a group of companies can be submitted.

Our key figures

R&D Tax Credit Germany

12

Countries

R&D Tax Credit Germany

24

Years of business

R&D Tax Credit Germany

26000

Clients

Our key figures

R&D Tax Credit Germany

12

Countries

R&D Tax Credit Germany

24

Years of business

R&D Tax Credit Germany

26000

Clients

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