Research Allowance Act (FZulG)
Promote your innovation with a research grant
Um die Forschungsaktivitäten in Deutschland anzuregen und den Investitionsstandort Deutschland zu stärken, hat die Bundesregierung zum 1. Januar 2020 das Gesetz zur steuerlichen Förderung von Forschung und Entwicklung (Forschungszulagengesetz – FzulG) erlassen. Es ermöglicht eine Steuererstattung von bis zu 1 Million Euro pro Jahr für Einzelunternehmen, kleine und mittlere Unternehmen oder multinationale Konzerne mit Forschungs- und Entwicklungsvorhaben.
Die Forschungszulage wird unabhängig vom Geschäftsergebnis ausgezahlt bzw. steuerlich verrechnet. Mehrere Projekte sind je Unternehmen zulagenfähig, bis zu einer Höhe der Gesamtkosten für Forschung & Entwicklung Höhe von vier Millionen Euro, von denen
25 % bezuschusst werden können. Mehr zur Höhe der Forschungszulage finden Sie hier.
Which companies are eligible ?
Taxable enterprises within the meaning of the Corporation Tax Act or the Income Tax Act are eligible to apply. The research allowance provides a tax refund of up to one million euros per year for all tax-paying companies, regardless of their size.
- Increase the application amount through our experience!
- Secure funding for research projects!
- Save time when applying!
Which projects are eligible?
All research and development projects from 01.01.2020 are eligible, provided they belong to one or more of the following categories:
For all applications, formal and substantive requirements must also be met.
How much money can you get?
The tax subsidy amounts to 25% of the eligible costs with a maximum of
1 million euros per applicant per year. This subsidy is paid out as a tax credit in the next assessment or deducted from the tax liability due.
per applicant per marketing year
Which costs are eligible?
- Wage costs incl. Non-wage costs for staff working on research and development projects, in each case for the proportion of their working time devoted to eligible activities.
- Expenditure on third-party contracts in research and development projects, i.e. contract research (60% chargeable).
How do I apply for the research grant?
Application for a research allowance certificate
The basis for the research allowance is a certificate which can be applied for at the BSFZ Research Allowance Certification Office(https://www.bescheinigung-forschungszulage.de/) – also retroactively.
Application for the tax research allowance
The ELSTER application must be submitted to the relevant tax office. In contrast to the application for certification, the exact expenses incurred must be stated.
Why submit applications with ARTTIC/PNO?
As Europe’s leading innovation consultancy, PNO Group (ARTTIC), has more than 30 years of experience with R&D tax incentives. We prepare around 3,000 applications per year in EU countries, and achieve a success rate of over 95% approved certificates. Our success rate is three times higher and the funding amount 45% higher than the average of all funding applications. For example, the average European success rate for
Horizon2020 projects at 12% – ARTTIC has a 35% success rate in Horizon2020 with 115 projects.
Years of experience with R&D tax credits and EU-funded R&D projects
ARTTIC/PNO success rate
ARTTIC/PNO success rate
- Horizon2020 35% 35%
- 12% 12%
- NER300 98% 98%
- 32% 32%
- TEN-T CEF 75% 75%
- 40% 40%
- Life 55% 55%
- 8% 8%
Average amount of grant applications WBSO in €
- 2015 55.311% 55.311%
- 39.077% 39.077%
- 2016 102.515% 102.515%
- 65.786% 65.786%
- 2017 105.606% 105.606%
- 68.422% 68.422%
- 2018 99.320% 99.320%
- 67.751% 67.751%
- 2019 97.849% 97.849%
- 75.879% 75.879%
Free precheck of your projects
We can help you identify eligible research projects. We check your R&D activities for their eligibility for funding under the FZulG and other funding programmes. We put together the best project portfolio.
Application for research allowance certificate
We take care of all the preparation, writing and timely completion of your high quality research grant application. We will respond to subsequent requests from the BSFZ in a timely manner.
Establishment of an efficient and legally compliant administration
We provide information on administrative requirements and train your staff to meet them and manage them correctly.
Ihre Forschungszulagen- erklärung vorbereiten
We’ll help you get the legal right to the tax credit so you can plan ahead for next year’s funding. We coordinate the correct and timely submission of the research grant declaration to the tax office.
Risk-free tariff model
We can offer you the above services on a risk-free basis, with a commitment fee, a premium on successful certification and a performance-based fee based on the IRS tax assessment of your research allowance.
Your contact to us
How much time can your research and development team spend on the proposal? 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 will help you with your application according to § 6 of the Research Grants Act and optimise your chances.
Make an appointment for an online meeting for an introduction to the research allowance and the services of ARTTIC Innovation GmbH, provided that your company has at least 3 research and development employees.
During this non-binding online meeting, you can ask your questions about the research allowance. Click the button and schedule your video call appointment. You will receive a confirmation of your request.