R&D tax credit (FZulG)

In order to stimulate research activities in Germany and to strengthen Germany as an investment location, the German government enacted the Act on Tax Subsidies for Research and Development.

In order to stimulate research activities in Germany and to strengthen Germany as an investment location, the German government enacted the Act on Tax Subsidies for Research and Development (R&D tax credit – FZulG).

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R&D tax credit (FZulG) in short

Budget Budget

The R&D tax credit is an uncapped tax subsidy and is not budgeted in the federal budget.

Intended audience Intended audience

Taxable entities as defined by the Corporate Income Tax Act or the Income Tax Act are eligible to apply.

Project type Project type

R&D projects, basic research, industrial research, experimental development (including prototype and pilot plant construction, product development), TRL 1–8.

Themes

Theoretical or experimental work undertaken primarily to acquire new knowledge, without any particular application or use in view.

Targeted research activities aimed at developing new products, processes, or services, which are not yet ready for the market.

Activities intended to develop new or improved products, processes, or services. These development projects are often closer to market introduction.

Software projects can also be eligible for funding if they have a clear R&D character, such as the development of new algorithms, technologies, or platforms.

Developments in areas such as artificial intelligence, biotechnology, robotics, or new materials that lead to market-ready products or services.

Projects focused on the development of new technologies in the field of renewable energy or energy-efficient solutions.

Research projects aimed at advancements in medicine, pharmacology, or biotechnology.

Which projects are eligible?

The projects must be innovative, meaning they must go beyond the current state of the art or science and must not represent a minor improvement of existing products or processes.

Would you like to apply for R&D tax credits (FZulG)?

We support your company with R&D tax credits by checking projects for eligibility and handling the application process. We also help you with detailed and legally compliant documentation. This helps your company to apply for and access research allowances efficiently and risk-free.

Eligibility analysis >

Content review based on the FRASCATI criteria with a focus on novelty, differentiation from the state of the art and knowledge, as well as challenging implementation.

Application >

We prepare applications for you in accordance with Section 6 of the German R&D Tax Credit Act (FZulG) and respond to additional claims from the BSFZ so that you can obtain a legal entitlement to the research allowance. We show you how to use the web portal and take on the responsibility that you are willing to relinquish.

Determination of R&D tax credits >

We provide you with all the templates you need to efficiently claim FZul under Section 5 of the FZulG and advise you on all the pitfalls in the process. Existing documentation is checked for audit compliance. Large conglomerates benefit from our coordinated approach.

Our consulting team is happy to support you

Promote your innovation with a R&D tax credit

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