How can the research allowance get better?

Sep 12, 2022 | Research allowance FZulG

How can the research allowance get better?

Accompanying comments on the DIHK short survey of September 6, 2022.

A recently published survey by the Association of German Chambers of Industry and Commerce (DIHK) provides revealing insights into how companies perceive the research allowance [1] – namely as bureaucratic, non-transparent with regard to eligible costs, and not very attractive compared to project funding. Reason enough for ARTTIC Innovation, two years after the launch of tax incentives for research and development (R&D) in Germany (see Forschungszulagengesetz, FZulG [2]), to evaluate from the perspective of innovation and funding consulting whether the current design of the instrument fits the envisioned role in the midst of the funding landscape. Are there aspects whose reform would help fill the role better, or can we even think of other ambitions for the research allowance?


The research allowance certainly should not and cannot replace direct project funding, but at present it cannot even seriously compete with it and is consistently disregarded as a supplement. It would certainly be beneficial if some of the suggestions presented were addressed in the next amendment of the instrument. ARTTIC Innovation will continue to follow the development of the research allowance and all interested companies.

Dr. Daniel Pawliczek
Funding Consultant at ARTTIC Innovation


[1] *DIHK evaluation Mastering crises with innovations for fiscal research promotion
[2] FZulG – Law on tax incentives for research and development (
[3] Frascati Manual 2015 | READ online (