Promote your Innovation with a
R&D Tax Credit Law
Research and development: The R&D Tax Credit provides companies with tax incentives of up to €1,000,000 per year.
The new Research Grants Act (FZulG) provides tax incentives for research and development for companies, institutes and research facilities that promote Germany as a business location through their innovations. This will bring government subsidies in Germany as a research location into line with the level of other European and non-European countries. Companies in France, the Netherlands and other countries have long benefited from tax incentives for research. Research funding takes place through tax reimbursement of personnel costs incurred in research projects. This applies not only to individual companies but also to small and medium-sized enterprises or multinational corporations with research and development projects.
As Europe’s leading innovation consultancy, ARTTIC Innovation GmbH / PNO Group has more than 30 years of experience with R&D tax incentives and EU-funded R&D projects. Our success rate is three times higher and the funding amount is 45% higher than the average of all grant applications. The PNO submits 3,000 grant applications per year (WBSO, CIR).
Your advantages with ARTTIC
Increase application amount
Time saving in the application
The PNO Group, of which ARTTIC Innvovation is a member, is a European leader in tax incentive consulting. With our support, you promote your innovation with the R&D tax credit. We follow a structured flowchart to conveniently manage and submit your research projects. Our comprehensive services in four easy steps:
Step 1: Pre-check and follow-up
We check your research and development projects in advance and inform you about the R&D tax credit conditions and deadlines.
Step 2: Application for R&D tax credit
We take care of all the preparation, writing and timely submission of your research grant application.
Step 3: Establish efficient and legally compliant management
We provide information on administrative requirements and train on how to meet and properly manage them.
The advantages of the FZulG
A research and development tax credit like the R&D tax credit promotes innovation in an efficient way. The Research Grants Act combines low bureaucracy with a fast certification procedure. The R&D tax credit certificate during the year means that you already know the amount of the tax credit before the individual tax assessment.
- The R&D tax credit is paid out or offset for tax purposes irrespective of the business result.
- Multiple projects are eligible per company, up to a total R&D cost of four million euros, of which 25% can be subsidized.
How to apply for the R&D tax credit?
Legal entitlement to the R&D tax credit.
Any eligible project will receive the tax credit provided the requirements of the Act are met. The success rate (ratio of the number of applications to the number of positive certificates) will therefore be high. There is no limit to the “funding pot.”
Planning security in the financing of research projects.
By certifying during the year, the amount of the R&D tax credit is already known before or while the project is being carried out. The liquidity of companies is strengthened via tax incentives for research and development.
Regardless of the size of the companies, duration, content and result of the R&D project.
All taxpaying entities are eligible to apply. Projects can start at any time, have any duration, and the result is not subject to publication requirements.
FAQ tax aspects
When is the R&D tax credit credited by the tax office? Do you get R&D tax credit law in loss years? How does the application via MeinELSTER take place? Does the parent company or the researching company receive the money?
Your FAQs on tax aspects answered briefly and clearly. Simply request free of charge!
Your R&D tax credit law partner in figures
FZulG projects applied for in 2021
Success rate for applications for tax credits
Book a video call
How much time can your research and development team spend on the application? Can you tell if your project is eligible under Frascati rules? Do you know if you have identified all the expenses that fall under the research allowance?
We help you with the application according to § 5 of the Research Grant Act and optimize your chances.
Schedule an online meeting and:
- Let us explain the whole research allowance process to you
- Get to know the services of ARTTIC Innovation GmbH
- Get certainty about the eligibility of your projects
Click the button and schedule your video call appointment. You will receive a confirmation of your request.
Does your company receive the R&D tax credit law?
All companies that declare corporate or personal income taxes are eligible to apply, including sole proprietorships, SMEs, and companies larger than SMEs. It is of course possible to apply for the research grant with more than one project per organization. However, for affiliated companies as defined in the German Stock Corporation Act, the maximum limit of up to four million euros in project costs applies, of which 25% is subsidized.
Applications are to be submitted with immediate retroactive effect from 02 January 2020. Therefore, ARTTIC recommends identifying research projects as soon as possible and starting the application process.
Your company must have its registered office in Germany.
Your project must involve basic research, industrial research and/or experimental development.
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Your project must not have started before 2020 (and if so, only with feasibility studies).
Instructions for ELSTER and BSFZ registration
In mid-January 2021, the Certification Office for the R&D tax credit law (BSFZ) switched the application process to a digital ELSTER process based on the new NEZO organizational certificate.
This new procedure is currently being implemented by tax authorities nationwide (more info about NEZO)
Your certificates and ELSTER logins that may already exist in the company or tax office cannot be used to apply for the R&D tax credit law, as this portal already requires the digital signature via NEZO organization certificate. We support you step by step with our understandable instructions!
Is your project eligible for funding?
More companies are eligible than you might suspect. The program likewise addresses product development when an experimental approach is evident or new knowledge is generated. If similar products already exist, a significant improvement or new process can make all the difference.
Our R&D tax credit law specialists will check whether your project is eligible to apply for the tax subsidy (date of project start, activities) and will help you to draft the application in the best possible way.
Not sure if your project qualifies for the research grant? Ask us or inform yourself
Do you want to save time? Want to know if you can get a tax credit and how much? Ask your question here – we’ll answer right away!
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ARTTIC/PNO Group's advice on the research allowance explicitly does not include assistance in tax matters. This is reserved for tax advisors and other professionals authorized in accordance with § 3 StBerG.
We offer our services around the FZulG in cooperation with Ebner Stolz, which is one of the top ten independent auditing and consulting firms in Germany.
Research Grants Act (FZulG)