R&D allowance for already implemented & ongoing projects

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Research allowance – up to 1 million euros per year retroactively

  • Relevant für FuE-Projekte ab 02.01.2020
  • 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

● Entwicklung / Optimierung von Maschinen, Komponenten, Verfahren, Materialien (Produkte)

● 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

Learn how your industry qualifies!

Automotive
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Lassen Sie prüfen, ob auch Sie von einer der zahlreichen Fördermöglichkeiten profitieren können!

Biotech
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Wussten Sie, dass Sie bereits entstandene Kosten für Ihre innovativen Projekte rückwirkend fördern lassen können? Lassen Sie prüfen, ob auch Sie von den deutschen Forschungsförderungen profitieren können!

Medical Technology
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Sie entwickeln neue medizinische oder medizintechnische Produkte ohne finanzielle Förderungen? Gerne analysieren wir mit Ihnen Ihre Ideen und unterstützen Sie bei der Beantragung der Forschungsförderung

Healthcare
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Sie arbeiten schon heute an zukunftsweisenden medizinischen Projekten oder fortschrittlichen Behandlungsverfahren? Lassen Sie uns zeigen, wie auch Sie von der deutschen Forschungsförderung profitieren können!

Engineering
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Sie entwickeln innovative Lösungen in Ihrem Unternehmen und meistern technische Herausforderungen? Gerne analysieren wir Ihre Projekte und entstandenen Kosten und unterstützen Sie bei der Beantragung von Fördermitteln!

Electrical Engineering
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Wussten Sie, dass die Elektrotechnik zu den Top 3 der innovativsten Branchen zählt? Gerne analysieren wir auch mit Ihnen Ihre Ideen und FuE-Projekte und unterstützen Sie bei der Beantragung von Fördermitteln.

Software
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Sie beschäftigen sich mit modernen Softwarethemen und entwickeln neue Lösungen? Wir zeigen Ihnen gerne, wie interessant die steuerliche Forschungsförderung für Sie sein kann!

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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.

The stages of our accompaniment

      Identification

      • We identify your eligible projects.

      Application

      • We will take care of the application process for you.

      Draw Attention

      • We support the implementation of best practices.

Talk to our experts

Our team of experts will help you improve your business performance with the help of the research allowance.

To find out how we may be able to grow your business, please contact our New Business Team by completing the form below.

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