{"id":12555,"date":"2024-03-01T16:03:44","date_gmt":"2024-03-01T15:03:44","guid":{"rendered":"https:\/\/www.arttic-innovation.de\/news-re\/the-research-allowance-with-a-blind-eye-to-earnings-why-loss-making-companies-wrongly-hesitate\/"},"modified":"2024-07-05T07:17:36","modified_gmt":"2024-07-05T05:17:36","slug":"the-r-and-d-tax-credit-with-a-blind-eye-to-earnings","status":"publish","type":"post","link":"https:\/\/www.arttic-innovation.de\/en\/research-allowance\/the-r-and-d-tax-credit-with-a-blind-eye-to-earnings\/","title":{"rendered":"The R&#038;D tax credit with a blind eye to earnings &#8211; <br>Why loss-making companies (wrongly) hesitate"},"content":{"rendered":"<p>[et_pb_section fb_built=&#8221;1&#8243; custom_padding_last_edited=&#8221;on|phone&#8221; admin_label=&#8221;Hier wird automatisch das Featured Image als Header Bild gesetzt&#8221; module_id=&#8221;divi-sticky-header&#8221; _builder_version=&#8221;4.21.0&#8243; _dynamic_attributes=&#8221;background_image&#8221; background_enable_color=&#8221;off&#8221; use_background_color_gradient=&#8221;on&#8221; background_color_gradient_direction=&#8221;191deg&#8221; background_color_gradient_stops=&#8221;rgba(1,46,69,0.77) 30%|rgba(41,196,169,0) 100%&#8221; background_color_gradient_overlays_image=&#8221;on&#8221; background_image=&#8221;@ET-DC@eyJkeW5hbWljIjp0cnVlLCJjb250ZW50IjoicG9zdF9mZWF0dXJlZF9pbWFnZSIsInNldHRpbmdzIjp7fX0=@&#8221; width=&#8221;100%&#8221; max_width=&#8221;100%&#8221; height=&#8221;830px&#8221; height_tablet=&#8221;&#8221; height_phone=&#8221;&#8221; height_last_edited=&#8221;on|desktop&#8221; custom_padding=&#8221;100px||100px|||&#8221; custom_padding_tablet=&#8221;&#8221; custom_padding_phone=&#8221;80px||40px||false|false&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_row custom_padding_last_edited=&#8221;on|desktop&#8221; _builder_version=&#8221;4.16&#8243; custom_padding=&#8221;6%|0px||0px|false|false&#8221; custom_padding_tablet=&#8221;0%||||false|false&#8221; custom_padding_phone=&#8221;0%||||false|false&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;4_4&#8243; _builder_version=&#8221;4.16&#8243; global_colors_info=&#8221;{}&#8221;][et_pb_blurb title=&#8221;@ET-DC@eyJkeW5hbWljIjp0cnVlLCJjb250ZW50IjoicG9zdF90aXRsZSIsInNldHRpbmdzIjp7ImJlZm9yZSI6IiIsImFmdGVyIjoiIn19@&#8221; content_max_width=&#8221;1080px&#8221; admin_label=&#8221;Hier wird automatisch der Titel der Seite gesetzt&#8221; _builder_version=&#8221;4.16&#8243; _dynamic_attributes=&#8221;title&#8221; _module_preset=&#8221;default&#8221; header_level=&#8221;h1&#8243; header_text_align=&#8221;center&#8221; header_text_color=&#8221;#ffffff&#8221; header_font_size=&#8221;48px&#8221; header_font_size_tablet=&#8221;36px&#8221; header_font_size_phone=&#8221;24px&#8221; header_font_size_last_edited=&#8221;on|phone&#8221; header_text_shadow_style=&#8221;preset2&#8243; global_colors_info=&#8221;{}&#8221;][\/et_pb_blurb][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=&#8221;1&#8243; _builder_version=&#8221;4.16&#8243; _module_preset=&#8221;default&#8221; custom_padding=&#8221;||0px|||&#8221; 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custom_padding=&#8221;0px||0px|||&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;4_4&#8243; _builder_version=&#8221;4.16&#8243; global_colors_info=&#8221;{}&#8221;][et_pb_text _builder_version=&#8221;4.24.0&#8243; text_font_size=&#8221;34px&#8221; header_font=&#8221;|300|||||||&#8221; header_text_color=&#8221;#012e45&#8243; header_2_font=&#8221;Lato|700||||||#fff15f|solid&#8221; header_2_text_color=&#8221;#012e45&#8243; header_2_font_size=&#8221;24px&#8221; header_2_letter_spacing=&#8221;1px&#8221; custom_margin=&#8221;||||false|false&#8221; custom_margin_tablet=&#8221;&#8221; custom_margin_phone=&#8221;|0px|||false|false&#8221; custom_margin_last_edited=&#8221;on|phone&#8221; custom_padding=&#8221;0px||||false|false&#8221; animation_style=&#8221;fade&#8221; border_color_all=&#8221;#3a7984&#8243; border_width_bottom=&#8221;5px&#8221; border_color_bottom=&#8221;#bde10f&#8221; border_width_bottom_tablet=&#8221;&#8221; border_width_bottom_phone=&#8221;5px&#8221; border_width_bottom_last_edited=&#8221;on|desktop&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<h2><strong>Recapitulation <\/strong><\/h2>\n<p>[\/et_pb_text][et_pb_text _builder_version=&#8221;4.24.0&#8243; text_font_size=&#8221;34px&#8221; header_font=&#8221;|300|||||||&#8221; header_text_color=&#8221;#012e45&#8243; header_2_font=&#8221;Lato|700||||||#fff15f|solid&#8221; header_2_text_color=&#8221;#012e45&#8243; header_2_font_size=&#8221;24px&#8221; header_2_letter_spacing=&#8221;1px&#8221; custom_margin=&#8221;||||false|false&#8221; custom_margin_tablet=&#8221;&#8221; custom_margin_phone=&#8221;|0px|||false|false&#8221; custom_margin_last_edited=&#8221;on|phone&#8221; custom_padding=&#8221;||0px||false|false&#8221; animation_style=&#8221;fade&#8221; border_color_all=&#8221;#3a7984&#8243; border_color_bottom=&#8221;#bde10f&#8221; border_width_bottom_tablet=&#8221;&#8221; border_width_bottom_phone=&#8221;0px&#8221; border_width_bottom_last_edited=&#8221;on|phone&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<p>The German R&amp;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 of state tax revenues, as shown in the <a href=\"https:\/\/www.bundesfinanzministerium.de\/Content\/DE\/Downloads\/Broschueren_Bestellservice\/29-subventionsbericht.pdf?__blob=publicationFile&amp;v=8\" target=\"_blank\" rel=\"noopener\" title=\"29th subsidy report\">29th Subsidy Report<\/a> (see p. 114) of the federal government. In the current year, the shortfall in corporation tax due to the <a href=\"https:\/\/www.arttic-innovation.de\/en\/r-and-d-tax-credit\/\" title=\"R&amp;D tax credit law\">R&amp;D tax credit<\/a> is likely to exceed the one billion mark for the first time.<\/p>\n<p>[\/et_pb_text][et_pb_code _builder_version=&#8221;4.24.0&#8243; _module_preset=&#8221;default&#8221; custom_margin=&#8221;60px|||||&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<style><!-- [et_pb_line_break_holder] -->.table_component {<!-- [et_pb_line_break_holder] -->    overflow: auto;<!-- [et_pb_line_break_holder] -->    width: 100%;<!-- [et_pb_line_break_holder] -->}<!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->.table_component table {<!-- [et_pb_line_break_holder] -->    border: 1px solid bde10f;<!-- [et_pb_line_break_holder] -->    height: 100%;<!-- [et_pb_line_break_holder] -->    width: 100%;<!-- [et_pb_line_break_holder] -->    table-layout: fixed;<!-- [et_pb_line_break_holder] -->    border-collapse: collapse;<!-- [et_pb_line_break_holder] -->    border-spacing: 1px;<!-- [et_pb_line_break_holder] -->    text-align: center !important;<!-- [et_pb_line_break_holder] -->}<!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->.table_component caption {<!-- [et_pb_line_break_holder] -->    caption-side: top;<!-- [et_pb_line_break_holder] -->    text-align: center;<!-- [et_pb_line_break_holder] -->}<!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->.table_component th {<!-- [et_pb_line_break_holder] -->    border: 1px solid bde10f;<!-- [et_pb_line_break_holder] -->    background-color: #bde10f;<!-- [et_pb_line_break_holder] -->    color: #000000;<!-- [et_pb_line_break_holder] -->    padding: 5px;<!-- [et_pb_line_break_holder] -->}<!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->.table_component td {<!-- [et_pb_line_break_holder] -->    border: 1px solid bde10f;<!-- [et_pb_line_break_holder] -->    background-color: #ffffff;<!-- [et_pb_line_break_holder] -->    color: rgb(1, 46, 69);<!-- [et_pb_line_break_holder] -->    padding: 5px;<!-- [et_pb_line_break_holder] -->}<!-- [et_pb_line_break_holder] --><\/style>\n<p><!-- [et_pb_line_break_holder] --><\/p>\n<div class=\"table_component\" role=\"region\" tabindex=\"0\"><!-- [et_pb_line_break_holder] --><\/p>\n<table><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->    <\/p>\n<thead><!-- [et_pb_line_break_holder] -->        <\/p>\n<tr><!-- [et_pb_line_break_holder] -->            <\/p>\n<th>Calendar year<\/th>\n<p><!-- [et_pb_line_break_holder] -->            <\/p>\n<th><!-- [et_pb_line_break_holder] -->                <pee>\u03a3 R&#038;D tax credit called up [\u20ac million] <\/pee><!-- [et_pb_line_break_holder] -->            <\/th>\n<p><!-- [et_pb_line_break_holder] -->        <\/tr>\n<p><!-- [et_pb_line_break_holder] -->    <\/thead>\n<p><!-- [et_pb_line_break_holder] -->    <\/p>\n<tbody><!-- [et_pb_line_break_holder] -->        <\/p>\n<tr><!-- [et_pb_line_break_holder] -->            <\/p>\n<td>2021<\/td>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<td>20<\/td>\n<p><!-- [et_pb_line_break_holder] -->        <\/tr>\n<p><!-- [et_pb_line_break_holder] -->        <\/p>\n<tr><!-- [et_pb_line_break_holder] -->            <\/p>\n<td>2022<\/td>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<td>155<\/td>\n<p><!-- [et_pb_line_break_holder] -->        <\/tr>\n<p><!-- [et_pb_line_break_holder] -->        <\/p>\n<tr><!-- [et_pb_line_break_holder] -->            <\/p>\n<td>2023<\/td>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<td>615<\/td>\n<p><!-- [et_pb_line_break_holder] -->        <\/tr>\n<p><!-- [et_pb_line_break_holder] -->        <\/p>\n<tr><!-- [et_pb_line_break_holder] -->            <\/p>\n<td>2024<\/td>\n<p><!-- [et_pb_line_break_holder] --> <\/p>\n<td>1.100*<\/td>\n<p><!-- [et_pb_line_break_holder] -->        <\/tr>\n<p><!-- [et_pb_line_break_holder] -->    <\/tbody>\n<p><!-- [et_pb_line_break_holder] --><\/table>\n<p><!-- [et_pb_line_break_holder] --><\/p>\n<div style=\"margin-top:8px;font-size: 80%;\">*Forecast<\/div>\n<p><!-- [et_pb_line_break_holder] --><\/div>\n<p>[\/et_pb_code][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=&#8221;1&#8243; _builder_version=&#8221;4.24.0&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_row column_structure=&#8221;1_2,1_2&#8243; use_custom_gutter=&#8221;on&#8221; gutter_width=&#8221;1&#8243; make_equal=&#8221;on&#8221; admin_label=&#8221;Image left &#038; Text right&#8221; module_class=&#8221; et_pb_row_fullwidth&#8221; _builder_version=&#8221;4.23.1&#8243; background_size=&#8221;initial&#8221; background_position=&#8221;top_left&#8221; background_repeat=&#8221;repeat&#8221; width=&#8221;100%&#8221; width_tablet=&#8221;100%&#8221; width_phone=&#8221;&#8221; width_last_edited=&#8221;on|desktop&#8221; max_width=&#8221;100%&#8221; max_width_tablet=&#8221;100%&#8221; max_width_phone=&#8221;&#8221; max_width_last_edited=&#8221;on|desktop&#8221; custom_margin=&#8221;0px||-10px||false|false&#8221; custom_padding=&#8221;0px||0px||false|false&#8221; make_fullwidth=&#8221;on&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;1_2&#8243; _builder_version=&#8221;4.23.1&#8243; background_enable_image=&#8221;off&#8221; custom_padding=&#8221;|||&#8221; global_colors_info=&#8221;{}&#8221; custom_padding__hover=&#8221;|||&#8221;][et_pb_image src=&#8221;https:\/\/www.arttic-innovation.de\/wp-content\/uploads\/forschungszulage-anspruch-und-wirklichkeit.jpg&#8221; alt=&#8221;Research allowance &#8211; claim and reality&#8221; title_text=&#8221;Research allowance &#8211; claim and reality&#8221; force_fullwidth=&#8221;on&#8221; admin_label=&#8221;Image&#8221; module_class=&#8221;imageresizeforcolumn&#8221; _builder_version=&#8221;4.24.0&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][\/et_pb_image][\/et_pb_column][et_pb_column type=&#8221;1_2&#8243; _builder_version=&#8221;4.16&#8243; background_color=&#8221;#f4f4f4&#8243; background_position=&#8221;top_left&#8221; custom_padding=&#8221;8%|6%|8%|6%&#8221; custom_padding_tablet=&#8221;&#8221; custom_padding_phone=&#8221;60px|10%|60px|10%|false|false&#8221; custom_padding_last_edited=&#8221;on|phone&#8221; global_colors_info=&#8221;{}&#8221; custom_padding__hover=&#8221;|||&#8221;][et_pb_text admin_label=&#8221;Headline H2&#8243; _builder_version=&#8221;4.24.0&#8243; text_font_size=&#8221;34px&#8221; header_font=&#8221;|300|||||||&#8221; header_text_color=&#8221;#012e45&#8243; header_2_font=&#8221;Lato|700||||||#fff15f|solid&#8221; header_2_text_color=&#8221;#012e45&#8243; header_2_font_size=&#8221;24px&#8221; header_2_letter_spacing=&#8221;1px&#8221; custom_margin=&#8221;||||false|false&#8221; custom_margin_tablet=&#8221;&#8221; custom_margin_phone=&#8221;|0px|||false|false&#8221; custom_margin_last_edited=&#8221;on|phone&#8221; custom_padding=&#8221;||||false|false&#8221; animation_style=&#8221;fade&#8221; border_color_all=&#8221;#3a7984&#8243; border_width_bottom=&#8221;5px&#8221; border_color_bottom=&#8221;#bde10f&#8221; border_width_bottom_tablet=&#8221;&#8221; border_width_bottom_phone=&#8221;5px&#8221; border_width_bottom_last_edited=&#8221;on|desktop&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<h2>Aspiration and reality <\/h2>\n<p>[\/et_pb_text][et_pb_text admin_label=&#8221;Text&#8221; _builder_version=&#8221;4.24.0&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<p>Nevertheless, with a total R&amp;D tax credit of around \u20ac 1.8 billion over the period 2021 to 2024, only around a third of the estimate of <a href=\"https:\/\/www.bmwk.de\/Redaktion\/DE\/Downloads\/Monatsbericht\/Monatsbericht-Themen\/2020-02-neue-forschungszulage-in-deutschland.pdf?__blob=publicationFile&amp;v=1\" target=\"_blank\" rel=\"noopener\" title=\"of \u20ac 5.6 billion\">\u20ac 5.6 billion<\/a> from 2020 will have been achieved for this period.<\/p>\n<p>However, this does not automatically mean that this \u20ac 1.8 billion fully reflects the real claims of the companies based on the <a href=\"https:\/\/portal.bescheinigung-forschungszulage.de\/landingpage\" target=\"_blank\" rel=\"noopener\" title=\"BSFZ\">BSFZ<\/a> certificates available to them. As ARTTIC has already <a href=\"https:\/\/www.arttic-innovation.de\/en\/research-allowance\/until-when-can-the-research-allowance-be-applied-for-retroactively-for-2020\/\" target=\"_blank\" rel=\"noopener\" title=\"explained in detail\">explained in detail<\/a>, the expenses of certified projects can still be claimed from the tax office 4 years after the end of the calendar year in which the first expenses were incurred. The big wave of calls will therefore begin this year, provided that companies are aware of the time limit: <a href=\"https:\/\/www.arttic-innovation.de\/en\/research-allowance\/until-when-can-the-research-allowance-be-applied-for-retroactively-for-2020\/\" title=\"Until when can the research allowance be applied for retroactively for 2020?\">applications for research allowances for 2020 must be submitted to the tax office this year<\/a>, otherwise the entitlement will expire!<\/p>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=&#8221;1&#8243; custom_padding_last_edited=&#8221;on|phone&#8221; module_id=&#8221;wieviellink&#8221; _builder_version=&#8221;4.18.0&#8243; custom_margin=&#8221;||||false|false&#8221; custom_padding=&#8221;||||false|false&#8221; custom_padding_tablet=&#8221;&#8221; custom_padding_phone=&#8221;60px||60px||false|false&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_row _builder_version=&#8221;4.16&#8243; custom_padding=&#8221;0px||0px|||&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;4_4&#8243; _builder_version=&#8221;4.16&#8243; global_colors_info=&#8221;{}&#8221;][et_pb_text _builder_version=&#8221;4.24.0&#8243; text_font_size=&#8221;34px&#8221; header_font=&#8221;|300|||||||&#8221; header_text_color=&#8221;#012e45&#8243; header_2_font=&#8221;Lato|700||||||#fff15f|solid&#8221; header_2_text_color=&#8221;#012e45&#8243; header_2_font_size=&#8221;24px&#8221; header_2_letter_spacing=&#8221;1px&#8221; custom_margin=&#8221;||||false|false&#8221; custom_margin_tablet=&#8221;&#8221; custom_margin_phone=&#8221;|0px|||false|false&#8221; custom_margin_last_edited=&#8221;on|phone&#8221; custom_padding=&#8221;0px||||false|false&#8221; animation_style=&#8221;fade&#8221; border_color_all=&#8221;#3a7984&#8243; border_width_bottom=&#8221;5px&#8221; border_color_bottom=&#8221;#bde10f&#8221; border_width_bottom_tablet=&#8221;&#8221; border_width_bottom_phone=&#8221;5px&#8221; border_width_bottom_last_edited=&#8221;on|desktop&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<h2><strong>The quantifiable role of <span><span class=\"ui-provider a b c d e f g h i j k l m n o p q r s t u v w x y z ab ac ae af ag ah ai aj ak\" dir=\"ltr\">R&amp;D tax credits<\/span><\/span><br \/><\/strong><\/h2>\n<p>[\/et_pb_text][et_pb_text _builder_version=&#8221;4.24.0&#8243; _module_preset=&#8221;default&#8221; text_text_color=&#8221;#012E45&#8243; global_colors_info=&#8221;{}&#8221;]<\/p>\n<p>But even if the wave comes, the question still arises as to why many companies apparently do not apply for R&amp;D tax credits. Even the expected \u20ac 1.1 billion R&amp;D tax credit (which includes claims from several previous years) corresponds to exactly \u20ac 4.4 billion in research and development (R&amp;D) costs. If we take the <a href=\"https:\/\/de.statista.com\/statistik\/daten\/studie\/154927\/umfrage\/ausgaben-fuer-forschung-und-entwicklung-seit-1998\/\" target=\"_blank\" rel=\"noopener\" title=\"R&amp;D expenditure of German companies in 2021\">R&amp;D expenditure of German companies in 2021<\/a> as a benchmark (\u20ac 75.2 billion), less than <a href=\"https:\/\/www.arttic-innovation.de\/en\/r-and-d-tax-credit\/calculate-your-research-allowance\/\" title=\"Calculate your research allowance\"><strong>6% of R&amp;D expenditure<\/strong><\/a> funded with the R&amp;D tax credit. The question therefore arises: who is not yet applying for the R&amp;D tax credits and why?<\/p>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=&#8221;1&#8243; admin_label=&#8221;Split Section&#8221; module_id=&#8221;Benefits&#8221; _builder_version=&#8221;4.16&#8243; custom_padding=&#8221;0px||0px|&#8221; animation_style=&#8221;fold&#8221; animation_direction=&#8221;bottom&#8221; animation_intensity_fold=&#8221;4%&#8221; locked=&#8221;off&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_row column_structure=&#8221;1_2,1_2&#8243; use_custom_gutter=&#8221;on&#8221; gutter_width=&#8221;1&#8243; make_equal=&#8221;on&#8221; admin_label=&#8221;Image left &#038; Text right&#8221; module_class=&#8221; et_pb_row_fullwidth&#8221; _builder_version=&#8221;4.24.0&#8243; background_size=&#8221;initial&#8221; background_position=&#8221;top_left&#8221; background_repeat=&#8221;repeat&#8221; width=&#8221;100%&#8221; width_tablet=&#8221;100%&#8221; width_phone=&#8221;&#8221; width_last_edited=&#8221;on|desktop&#8221; max_width=&#8221;100%&#8221; max_width_tablet=&#8221;100%&#8221; max_width_phone=&#8221;&#8221; max_width_last_edited=&#8221;on|desktop&#8221; custom_margin=&#8221;0px||-10px||false|false&#8221; custom_padding=&#8221;0px||0px||false|false&#8221; make_fullwidth=&#8221;on&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;1_2&#8243; _builder_version=&#8221;4.16&#8243; background_color=&#8221;#f4f4f4&#8243; background_position=&#8221;top_left&#8221; custom_padding=&#8221;8%|6%|8%|6%&#8221; custom_padding_tablet=&#8221;&#8221; custom_padding_phone=&#8221;60px|10%|60px|10%|false|false&#8221; custom_padding_last_edited=&#8221;on|phone&#8221; global_colors_info=&#8221;{}&#8221; custom_padding__hover=&#8221;|||&#8221;][et_pb_text admin_label=&#8221;Headline H2&#8243; _builder_version=&#8221;4.24.0&#8243; text_font_size=&#8221;34px&#8221; header_font=&#8221;|300|||||||&#8221; header_text_color=&#8221;#012e45&#8243; header_2_font=&#8221;Lato|700||||||#fff15f|solid&#8221; header_2_text_color=&#8221;#012e45&#8243; header_2_font_size=&#8221;24px&#8221; header_2_letter_spacing=&#8221;1px&#8221; custom_margin=&#8221;||||false|false&#8221; custom_margin_tablet=&#8221;&#8221; custom_margin_phone=&#8221;|0px|||false|false&#8221; custom_margin_last_edited=&#8221;on|phone&#8221; custom_padding=&#8221;||||false|false&#8221; animation_style=&#8221;fade&#8221; border_color_all=&#8221;#3a7984&#8243; border_width_bottom=&#8221;5px&#8221; border_color_bottom=&#8221;#bde10f&#8221; border_width_bottom_tablet=&#8221;&#8221; border_width_bottom_phone=&#8221;5px&#8221; border_width_bottom_last_edited=&#8221;on|desktop&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<h2>The misunderstanding <\/h2>\n<p>[\/et_pb_text][et_pb_text admin_label=&#8221;Text&#8221; _builder_version=&#8221;4.24.0&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<p>On a day-to-day basis, ARTTIC often encounters situations where companies have examined the R&amp;D tax credit and come to the conclusion that it is not an option for their company. When asked why, the answer is usually <strong>Missing tax liability<\/strong> or a profit carried forward or a loss carried forward, etc.. However, the question of whether or not a company actually is subject to corporate income tax (K\u00f6rperschaftssteuer) from in course of an assessment for a financial year is completely <span style=\"text-decoration: underline;\">irrelevant<\/span> for the crediting of the R&amp;D tax credit! The reason for this arises from the nature of this particular instrument.<\/p>\n<p>[\/et_pb_text][\/et_pb_column][et_pb_column type=&#8221;1_2&#8243; _builder_version=&#8221;4.23.1&#8243; background_enable_image=&#8221;off&#8221; custom_padding=&#8221;|||&#8221; global_colors_info=&#8221;{}&#8221; custom_padding__hover=&#8221;|||&#8221;][et_pb_image src=&#8221;https:\/\/www.arttic-innovation.de\/wp-content\/uploads\/forschungszulage-das-missverstaendnis.jpg&#8221; alt=&#8221;Research allowance &#8211; the misunderstanding&#8221; title_text=&#8221;Research allowance &#8211; the misunderstanding&#8221; force_fullwidth=&#8221;on&#8221; admin_label=&#8221;Image&#8221; module_class=&#8221;imageresizeforcolumn&#8221; _builder_version=&#8221;4.24.0&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][\/et_pb_image][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=&#8221;1&#8243; custom_padding_last_edited=&#8221;on|phone&#8221; module_id=&#8221;wieviellink&#8221; _builder_version=&#8221;4.18.0&#8243; custom_margin=&#8221;||||false|false&#8221; custom_padding=&#8221;||||false|false&#8221; custom_padding_tablet=&#8221;&#8221; custom_padding_phone=&#8221;60px||60px||false|false&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_row _builder_version=&#8221;4.16&#8243; custom_padding=&#8221;0px||0px|||&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;4_4&#8243; _builder_version=&#8221;4.16&#8243; global_colors_info=&#8221;{}&#8221;][et_pb_text _builder_version=&#8221;4.24.0&#8243; text_font_size=&#8221;34px&#8221; header_font=&#8221;|300|||||||&#8221; header_text_color=&#8221;#012e45&#8243; header_2_font=&#8221;Lato|700||||||#fff15f|solid&#8221; header_2_text_color=&#8221;#012e45&#8243; header_2_font_size=&#8221;24px&#8221; header_2_letter_spacing=&#8221;1px&#8221; custom_margin=&#8221;||||false|false&#8221; custom_margin_tablet=&#8221;&#8221; custom_margin_phone=&#8221;|0px|||false|false&#8221; custom_margin_last_edited=&#8221;on|phone&#8221; custom_padding=&#8221;0px||||false|false&#8221; animation_style=&#8221;fade&#8221; border_color_all=&#8221;#3a7984&#8243; border_width_bottom=&#8221;5px&#8221; border_color_bottom=&#8221;#bde10f&#8221; border_width_bottom_tablet=&#8221;&#8221; border_width_bottom_phone=&#8221;5px&#8221; border_width_bottom_last_edited=&#8221;on|desktop&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<h2><strong>The refundable tax credit<\/strong><\/h2>\n<p>[\/et_pb_text][et_pb_text _builder_version=&#8221;4.24.0&#8243; _module_preset=&#8221;default&#8221; custom_padding=&#8221;0px||||false|false&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<p>According to the OECD definition, the German R&amp;D tax credit is a <a href=\"https:\/\/stip.oecd.org\/innotax\/incentives\/DEU1\" target=\"_blank\" rel=\"noopener\" title=\"refundable tax credit\">refundable tax credit<\/a>. It therefore not only leads to a reduction in the tax burden to the value of \u20ac 0, but the difference to the amount of corporation tax assessed is paid out directly. The R&amp;D tax credit is thus in contrast to the non-refundable tax credit, which only reduces the tax burden to the value of \u20ac 0 and could never lead to a negative tax burden. The R&amp;D tax credit is therefore also suitable for promoting R&amp;D at companies that have incurred a loss. Young companies or companies in sectors undergoing structural change in particular should therefore urgently apply for the R&amp;D tax credits as long as they are not &#8220;companies in difficulty&#8221;<a href=\"https:\/\/eur-lex.europa.eu\/legal-content\/DE\/TXT\/?uri=CELEX:32014R0651\" target=\"_blank\" rel=\"noopener\" title=\"REGULATION (EU) No. 651\/2014, \u00a72, No. 18\">(REGULATION (EU) No. 651\/2014, \u00a72, No. 18<\/a>).<\/p>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=&#8221;1&#8243; admin_label=&#8221;Split Section&#8221; module_id=&#8221;Benefits&#8221; _builder_version=&#8221;4.16&#8243; custom_padding=&#8221;0px||0px|&#8221; animation_style=&#8221;fold&#8221; animation_direction=&#8221;bottom&#8221; animation_intensity_fold=&#8221;4%&#8221; locked=&#8221;off&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_row column_structure=&#8221;1_2,1_2&#8243; use_custom_gutter=&#8221;on&#8221; gutter_width=&#8221;1&#8243; make_equal=&#8221;on&#8221; admin_label=&#8221;Image left &#038; Text right&#8221; module_class=&#8221; et_pb_row_fullwidth&#8221; _builder_version=&#8221;4.23.1&#8243; background_size=&#8221;initial&#8221; background_position=&#8221;top_left&#8221; background_repeat=&#8221;repeat&#8221; width=&#8221;100%&#8221; width_tablet=&#8221;100%&#8221; width_phone=&#8221;&#8221; width_last_edited=&#8221;on|desktop&#8221; max_width=&#8221;100%&#8221; max_width_tablet=&#8221;100%&#8221; max_width_phone=&#8221;&#8221; max_width_last_edited=&#8221;on|desktop&#8221; custom_margin=&#8221;0px||-10px||false|false&#8221; custom_padding=&#8221;0px||0px||false|false&#8221; make_fullwidth=&#8221;on&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;1_2&#8243; _builder_version=&#8221;4.23.1&#8243; background_enable_image=&#8221;off&#8221; custom_padding=&#8221;|||&#8221; global_colors_info=&#8221;{}&#8221; custom_padding__hover=&#8221;|||&#8221;][et_pb_image src=&#8221;https:\/\/www.arttic-innovation.de\/wp-content\/uploads\/forschungszulage-die-verhaengnisvolle-salamitaktik.jpg&#8221; alt=&#8221;Research allowance &#8211; The disastrous salami tactic&#8221; title_text=&#8221;Research allowance &#8211; The disastrous salami tactic&#8221; force_fullwidth=&#8221;on&#8221; admin_label=&#8221;Image&#8221; module_class=&#8221;imageresizeforcolumn&#8221; _builder_version=&#8221;4.24.0&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][\/et_pb_image][\/et_pb_column][et_pb_column type=&#8221;1_2&#8243; _builder_version=&#8221;4.16&#8243; background_color=&#8221;#f4f4f4&#8243; background_position=&#8221;top_left&#8221; custom_padding=&#8221;8%|6%|8%|6%&#8221; custom_padding_tablet=&#8221;&#8221; custom_padding_phone=&#8221;60px|10%|60px|10%|false|false&#8221; custom_padding_last_edited=&#8221;on|phone&#8221; global_colors_info=&#8221;{}&#8221; custom_padding__hover=&#8221;|||&#8221;][et_pb_text admin_label=&#8221;Headline H2&#8243; _builder_version=&#8221;4.24.0&#8243; text_font_size=&#8221;34px&#8221; header_font=&#8221;|300|||||||&#8221; header_text_color=&#8221;#012e45&#8243; header_2_font=&#8221;Lato|700||||||#fff15f|solid&#8221; header_2_text_color=&#8221;#012e45&#8243; header_2_font_size=&#8221;24px&#8221; header_2_letter_spacing=&#8221;1px&#8221; custom_margin=&#8221;||||false|false&#8221; custom_margin_tablet=&#8221;&#8221; custom_margin_phone=&#8221;|0px|||false|false&#8221; custom_margin_last_edited=&#8221;on|phone&#8221; custom_padding=&#8221;||||false|false&#8221; animation_style=&#8221;fade&#8221; border_color_all=&#8221;#3a7984&#8243; border_width_bottom=&#8221;5px&#8221; border_color_bottom=&#8221;#bde10f&#8221; border_width_bottom_tablet=&#8221;&#8221; border_width_bottom_phone=&#8221;5px&#8221; border_width_bottom_last_edited=&#8221;on|desktop&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<h2>The disastrous salami tactic<\/h2>\n<p>[\/et_pb_text][et_pb_text admin_label=&#8221;Text&#8221; _builder_version=&#8221;4.24.0&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<p>In practice, it is also often the case that companies want to try out the R&amp;D tax credit first, start with just one project and obtain further certificates from the BSFZ bit by bit. This tactic wastes precious time, which can have a negative impact on a company&#8217;s liquidity (especially if it is making a loss). For example, the tax office is sometimes only called up for the longest previous financial year or only for years that are identical to the year for which a tax return is submitted. <strong>However, the corporate income tax assessment notice for an assessed year must be understood as a measuring probe<\/strong>, as it effectively &#8220;checks&#8221; which R&amp;D tax credit assessment notices have already been issued: The R&amp;D tax credit for 2023 can already be credited in a tax return for 2022 (see para. 263 in the <a href=\"https:\/\/www.bundesfinanzministerium.de\/Content\/DE\/Downloads\/BMF_Schreiben\/Weitere_Steuerthemen\/Forschungszulagen\/2023-02-07-gewaehrung-von-forschungszulage-nach-dem-gesetz-zur-steuerlichen-foerderung-von-forschung-und-entwicklung.pdf?__blob=publicationFile&amp;v=2\" target=\"_blank\" rel=\"noopener\" title=\"Letter from the FOM dated February 7, 2023\">letter from the DoF dated February 7, 2023<\/a>)!<\/p>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=&#8221;1&#8243; custom_padding_last_edited=&#8221;on|phone&#8221; module_id=&#8221;wieviel&#8221; _builder_version=&#8221;4.18.0&#8243; custom_margin=&#8221;||||false|false&#8221; custom_padding=&#8221;||||false|false&#8221; custom_padding_tablet=&#8221;&#8221; custom_padding_phone=&#8221;60px||60px||false|false&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_row _builder_version=&#8221;4.16&#8243; custom_padding=&#8221;0px||0px|||&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;4_4&#8243; _builder_version=&#8221;4.16&#8243; global_colors_info=&#8221;{}&#8221;][et_pb_text _builder_version=&#8221;4.21.0&#8243; text_font_size=&#8221;34px&#8221; header_font=&#8221;|300|||||||&#8221; header_text_color=&#8221;#012e45&#8243; header_2_font=&#8221;Lato|700||||||#fff15f|solid&#8221; header_2_text_color=&#8221;#012e45&#8243; header_2_font_size=&#8221;24px&#8221; header_2_letter_spacing=&#8221;1px&#8221; custom_margin=&#8221;||||false|false&#8221; custom_margin_tablet=&#8221;&#8221; custom_margin_phone=&#8221;|0px|||false|false&#8221; custom_margin_last_edited=&#8221;on|phone&#8221; custom_padding=&#8221;0px||||false|false&#8221; animation_style=&#8221;fade&#8221; border_color_all=&#8221;#3a7984&#8243; border_width_bottom=&#8221;5px&#8221; border_color_bottom=&#8221;#bde10f&#8221; border_width_bottom_tablet=&#8221;&#8221; border_width_bottom_phone=&#8221;5px&#8221; border_width_bottom_last_edited=&#8221;on|desktop&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<h2><strong>ARTTIC&#8217;s conclusion<\/strong><\/h2>\n<p>[\/et_pb_text][et_pb_text _builder_version=&#8221;4.24.0&#8243; _module_preset=&#8221;default&#8221; hover_enabled=&#8221;0&#8243; global_colors_info=&#8221;{}&#8221; sticky_enabled=&#8221;0&#8243;]<\/p>\n<p>The German R&amp;D tax credit is not only a flexible instrument in terms of content, it is also formally a refundable tax credit that covers all pots. So if you have so far found the R&amp;D tax credit unsuitable from your company&#8217;s earnings perspective, we at <a href=\"https:\/\/www.arttic-innovation.de\/en\/r-and-d-tax-credit\/\" title=\"R&amp;D tax credit\">ARTTIC Innovation<\/a> will be happy to help you through the entire process, from the question of eligibility to the actual payment.<\/p>\n<p><strong>Dr. Daniel Pawliczek<br \/><\/strong><span style=\"font-size: 80%;\">Funding Consultant at ARTTIC Innovation<\/span><\/p>\n<p>If you are interested in ARTTIC&#8217;s consulting services, please feel free to make an <a href=\"https:\/\/www.arttic-innovation.de\/en\/r-and-d-tax-credit\/book-a-video-call\/\" title=\"Consulting research allowance\">appointment<\/a> with our FZulG experts.<\/p>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=&#8221;1&#8243; custom_padding_last_edited=&#8221;on|phone&#8221; _builder_version=&#8221;4.16&#8243; custom_padding=&#8221;60px||60px||false|&#8221; custom_padding_tablet=&#8221;&#8221; custom_padding_phone=&#8221;60px||60px||false|false&#8221; global_module=&#8221;5134&#8243; saved_tabs=&#8221;all&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_row use_custom_gutter=&#8221;on&#8221; gutter_width=&#8221;2&#8243; _builder_version=&#8221;4.16&#8243; custom_padding=&#8221;0px||0px|||&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;4_4&#8243; _builder_version=&#8221;4.16&#8243; global_colors_info=&#8221;{}&#8221;][et_pb_blog fullwidth=&#8221;off&#8221; posts_number=&#8221;3&#8243; include_categories=&#8221;86,24&#8243; use_manual_excerpt=&#8221;off&#8221; show_more=&#8221;on&#8221; show_author=&#8221;off&#8221; show_categories=&#8221;off&#8221; show_excerpt=&#8221;off&#8221; show_pagination=&#8221;off&#8221; use_overlay=&#8221;on&#8221; overlay_icon_color=&#8221;#0182c4&#8243; hover_overlay_color=&#8221;rgba(255,255,255,0.25)&#8221; _builder_version=&#8221;4.17.4&#8243; _module_preset=&#8221;default&#8221; header_font_size=&#8221;24px&#8221; meta_font_size=&#8221;18px&#8221; meta_line_height=&#8221;1.2em&#8221; read_more_text_color=&#8221;#0182c4&#8243; read_more_font_size=&#8221;16px&#8221; border_color_all=&#8221;#bde10f&#8221; box_shadow_style=&#8221;preset3&#8243; box_shadow_vertical=&#8221;0px&#8221; box_shadow_blur=&#8221;10px&#8221; global_colors_info=&#8221;{}&#8221;][\/et_pb_blog][\/et_pb_column][\/et_pb_row][\/et_pb_section]<\/p>\n","protected":false},"excerpt":{"rendered":"<p>The research allowance has become much more popular in recent years after a modest response following the introduction of the instrument<\/p>\n","protected":false},"author":1,"featured_media":12527,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_et_pb_use_builder":"on","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"categories":[24],"tags":[],"class_list":["post-12555","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-research-allowance"],"acf":[],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/www.arttic-innovation.de\/en\/wp-json\/wp\/v2\/posts\/12555","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.arttic-innovation.de\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.arttic-innovation.de\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.arttic-innovation.de\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.arttic-innovation.de\/en\/wp-json\/wp\/v2\/comments?post=12555"}],"version-history":[{"count":17,"href":"https:\/\/www.arttic-innovation.de\/en\/wp-json\/wp\/v2\/posts\/12555\/revisions"}],"predecessor-version":[{"id":14311,"href":"https:\/\/www.arttic-innovation.de\/en\/wp-json\/wp\/v2\/posts\/12555\/revisions\/14311"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.arttic-innovation.de\/en\/wp-json\/wp\/v2\/media\/12527"}],"wp:attachment":[{"href":"https:\/\/www.arttic-innovation.de\/en\/wp-json\/wp\/v2\/media?parent=12555"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.arttic-innovation.de\/en\/wp-json\/wp\/v2\/categories?post=12555"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.arttic-innovation.de\/en\/wp-json\/wp\/v2\/tags?post=12555"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}