In the press: Research allowance and engineering
For innovative personalities, such as scientists and researchers in companies, working time control sounds unattractive
At best, however, scholarly or creative activity can generate a higher research allowance if it is documented. The Working Hours Act requires this documentation anyway.
The complete article can be found in Digital Engineering Magazin, issue 1/2021.
The R&D tax credit with a blind eye to earnings –
Why loss-making companies (wrongly) hesitate
Recapitulation The German R&D tax credit has become much more popular in recent years after a modest response following the introduction of the instrument. This can be seen not only in advertising and studies by various associations, but also in the bare figures...
How the government’s draft of the Growth Opportunities Act refines the research allowance
Government draft of the Growth Opportunities ActThe government draft of the submitted Growth Opportunities Act has once again undergone a significant redesign compared to the draft bill (§ 33 from p. 71). The revision regarding the Research Grants Act rewards small...
Until when can the R&D tax credits be applied for retroactively for 2020?
Until when can the R&D tax credits be applied for retroactively for 2020?As we wrote in September, the retroactive application for the R&D tax credits is one of its unique selling points in German project funding. But even this generous regulation has its limits....