[et_pb_section fb_built=”1″ custom_padding_last_edited=”on|phone” admin_label=”Hier wird automatisch das Featured Image als Header Bild gesetzt” module_id=”divi-sticky-header” _builder_version=”4.21.0″ _dynamic_attributes=”background_image” background_enable_color=”off” use_background_color_gradient=”on” background_color_gradient_direction=”191deg” background_color_gradient_stops=”rgba(1,46,69,0.77) 30%|rgba(41,196,169,0) 100%” background_color_gradient_overlays_image=”on” background_image=”@ET-DC@eyJkeW5hbWljIjp0cnVlLCJjb250ZW50IjoicG9zdF9mZWF0dXJlZF9pbWFnZSIsInNldHRpbmdzIjp7ImVuYWJsZV9odG1sIjoib2ZmIn19@” width=”100%” max_width=”100%” height=”830px” height_tablet=”” height_phone=”” height_last_edited=”on|desktop” custom_padding=”100px||100px|||” custom_padding_tablet=”” custom_padding_phone=”80px||40px||false|false” global_colors_info=”{}”][et_pb_row custom_padding_last_edited=”on|desktop” _builder_version=”4.16″ custom_padding=”6%|0px||0px|false|false” custom_padding_tablet=”0%||||false|false” custom_padding_phone=”0%||||false|false” global_colors_info=”{}”][et_pb_column type=”4_4″ _builder_version=”4.16″ global_colors_info=”{}”][et_pb_blurb title=”@ET-DC@eyJkeW5hbWljIjp0cnVlLCJjb250ZW50IjoicG9zdF90aXRsZSIsInNldHRpbmdzIjp7ImJlZm9yZSI6IiIsImFmdGVyIjoiIiwiZW5hYmxlX2h0bWwiOiJvZmYifX0=@” content_max_width=”1080px” admin_label=”Hier wird automatisch der Titel der Seite gesetzt” _builder_version=”4.16″ _dynamic_attributes=”title” _module_preset=”default” header_level=”h1″ header_text_align=”center” header_text_color=”#ffffff” header_font_size=”48px” header_font_size_tablet=”36px” header_font_size_phone=”24px” header_font_size_last_edited=”on|phone” header_text_shadow_style=”preset2″ global_colors_info=”{}”][\/et_pb_blurb][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=”1″ _builder_version=”4.16″ _module_preset=”default” custom_padding=”||0px|||” global_colors_info=”{}”][et_pb_row _builder_version=”4.16″ _module_preset=”default” global_colors_info=”{}”][et_pb_column type=”4_4″ _builder_version=”4.16″ _module_preset=”default” global_colors_info=”{}”][et_pb_post_title title=”off” author=”off” comments=”off” featured_image=”off” admin_label=”Anzeige Metadaten ohne Titel” _builder_version=”4.16″ _module_preset=”default” global_colors_info=”{}”][\/et_pb_post_title][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=”1″ custom_padding_last_edited=”on|phone” _builder_version=”4.16″ custom_margin=”-33px|||||” custom_padding=”33px||39px||false|” custom_padding_tablet=”” custom_padding_phone=”60px||60px||false|false” global_colors_info=”{}”][et_pb_row _builder_version=”4.16″ custom_padding=”0px||0px|||” global_colors_info=”{}”][et_pb_column type=”4_4″ _builder_version=”4.16″ global_colors_info=”{}”][et_pb_text _builder_version=”4.24.0″ text_font_size=”34px” header_font=”|300|||||||” header_text_color=”#012e45″ header_2_font=”Lato|700||||||#fff15f|solid” header_2_text_color=”#012e45″ header_2_font_size=”24px” header_2_letter_spacing=”1px” custom_margin=”||||false|false” custom_margin_tablet=”” custom_margin_phone=”|0px|||false|false” custom_margin_last_edited=”on|phone” custom_padding=”0px||||false|false” animation_style=”fade” border_color_all=”#3a7984″ border_width_bottom=”5px” border_color_bottom=”#bde10f” border_width_bottom_tablet=”” border_width_bottom_phone=”5px” border_width_bottom_last_edited=”on|desktop” global_colors_info=”{}”]<\/p>\n
[\/et_pb_text][et_pb_text _builder_version=”4.27.4″ text_font_size=”34px” header_font=”|300|||||||” header_text_color=”#012e45″ header_2_font=”Lato|700||||||#fff15f|solid” header_2_text_color=”#012e45″ header_2_font_size=”24px” header_2_letter_spacing=”1px” custom_margin=”||||false|false” custom_margin_tablet=”” custom_margin_phone=”|0px|||false|false” custom_margin_last_edited=”on|phone” custom_padding=”||0px||false|false” animation_style=”fade” border_color_all=”#3a7984″ border_color_bottom=”#bde10f” border_width_bottom_tablet=”” border_width_bottom_phone=”0px” border_width_bottom_last_edited=”on|phone” global_colors_info=”{}”]<\/p>\n
The year 2024 has proven to be decisive for the German R&D tax credits. Following the most recent amendment as part of the Growth Opportunities Act<\/a> in March, the Federal Government realized during the budget consultations for 2025 that the R&D tax credit law is an elegant way to reduce the tax burden on companies in a targeted manner and for the benefit of the entire economy. For this reason, a second attempt is now planned to increase the amount of the R&D tax credits from \u20ac 10 million to \u20ac 12 million <\/strong>(growth initiative). This intention already existed in the government draft for the Growth Opportunities Act, but the federal states had prevailed with a lower assessment amount at this point. Another victim of the negotiations between the Bundesrat and Bundestag was the effective date of the new regulations. Instead of being retroactive to January 1, 2024 as originally planned, the changes only came into effect when the law was passed and therefore during the year; an administrative nightmare for determining the underlying eligible costs as part of the ELSTER application.<\/p>\n [\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=”1″ _builder_version=”4.24.0″ _module_preset=”default” global_colors_info=”{}”][et_pb_row column_structure=”1_2,1_2″ use_custom_gutter=”on” gutter_width=”1″ make_equal=”on” admin_label=”Image left & Text right” module_class=” et_pb_row_fullwidth” _builder_version=”4.23.1″ background_size=”initial” background_position=”top_left” background_repeat=”repeat” width=”100%” width_tablet=”100%” width_phone=”” width_last_edited=”on|desktop” max_width=”100%” max_width_tablet=”100%” max_width_phone=”” max_width_last_edited=”on|desktop” custom_margin=”0px||-10px||false|false” custom_padding=”0px||0px||false|false” make_fullwidth=”on” global_colors_info=”{}”][et_pb_column type=”1_2″ _builder_version=”4.23.1″ background_enable_image=”off” custom_padding=”|||” global_colors_info=”{}” custom_padding__hover=”|||”][et_pb_image src=”https:\/\/www.arttic-innovation.de\/wp-content\/uploads\/Bundesregierung-und-Forschungszulage.jpg” alt=”Federal government again cuts research allowance” title_text=”Federal government again cuts research allowance” force_fullwidth=”on” admin_label=”Image” module_class=”imageresizeforcolumn” _builder_version=”4.24.0″ _module_preset=”default” global_colors_info=”{}”][\/et_pb_image][\/et_pb_column][et_pb_column type=”1_2″ _builder_version=”4.16″ background_color=”#f4f4f4″ background_position=”top_left” custom_padding=”8%|6%|8%|6%” custom_padding_tablet=”” custom_padding_phone=”60px|10%|60px|10%|false|false” custom_padding_last_edited=”on|phone” global_colors_info=”{}” custom_padding__hover=”|||”][et_pb_text admin_label=”Headline H2″ _builder_version=”4.24.0″ text_font_size=”34px” header_font=”|300|||||||” header_text_color=”#012e45″ header_2_font=”Lato|700||||||#fff15f|solid” header_2_text_color=”#012e45″ header_2_font_size=”24px” header_2_letter_spacing=”1px” custom_margin=”||||false|false” custom_margin_tablet=”” custom_margin_phone=”|0px|||false|false” custom_margin_last_edited=”on|phone” custom_padding=”||||false|false” animation_style=”fade” border_color_all=”#3a7984″ border_width_bottom=”5px” border_color_bottom=”#bde10f” border_width_bottom_tablet=”” border_width_bottom_phone=”5px” border_width_bottom_last_edited=”on|desktop” global_colors_info=”{}”]<\/p>\n [\/et_pb_text][et_pb_text admin_label=”Text” _builder_version=”4.24.0″ _module_preset=”default” global_colors_info=”{}”]<\/p>\n The reason why the German government wants to revise the R&D tax credits again is based on the fundamental consideration that the majority of investments in Germany must be made in the private sector in order to meet the extensive transformative challenges. Consequently, an increased annual maximum R&D tax credits<\/a>\u00a0of \u20ac 3 million<\/strong> for large companies<\/strong> and \u20ac 4.2 million for SMEs<\/strong> is a logical measure on this agenda. In contrast to the accelerated depreciation, which is also to be extended until 2028, the research allowance also benefits companies that do not generate a taxable profit and thus, in part, precisely those innovators who want to advance or restructure their business models through intensive research and development. This approach of specifically reducing the – by international standards high – corporation tax for innovators can achieve something that would otherwise not be possible due to political differences. <\/span><\/p>\n [\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=”1″ custom_padding_last_edited=”on|phone” module_id=”wieviellink” _builder_version=”4.18.0″ custom_margin=”||||false|false” custom_padding=”||||false|false” custom_padding_tablet=”” custom_padding_phone=”60px||60px||false|false” global_colors_info=”{}”][et_pb_row _builder_version=”4.16″ custom_padding=”0px||0px|||” global_colors_info=”{}”][et_pb_column type=”4_4″ _builder_version=”4.16″ global_colors_info=”{}”][et_pb_text _builder_version=”4.24.0″ text_font_size=”34px” header_font=”|300|||||||” header_text_color=”#012e45″ header_2_font=”Lato|700||||||#fff15f|solid” header_2_text_color=”#012e45″ header_2_font_size=”24px” header_2_letter_spacing=”1px” custom_margin=”||||false|false” custom_margin_tablet=”” custom_margin_phone=”|0px|||false|false” custom_margin_last_edited=”on|phone” custom_padding=”0px||||false|false” animation_style=”fade” border_color_all=”#3a7984″ border_width_bottom=”5px” border_color_bottom=”#bde10f” border_width_bottom_tablet=”” border_width_bottom_phone=”5px” border_width_bottom_last_edited=”on|desktop” global_colors_info=”{}”]<\/p>\n [\/et_pb_text][et_pb_text _builder_version=”4.24.0″ _module_preset=”default” text_text_color=”#012E45″ global_colors_info=”{}”]<\/p>\n After 2 amendments to the R&D tax credit law<\/a> (FZulG) within 5 years by 2 federal governments, it would not be an expression of hyperactivity to implement further improvements to the law. Particularly as it has been proven that the R&D tax credit is a sensible, technology-open tax subsidy for companies conducting research and development close to the markets. However, this legislative initiative by the Federal Government will also first involve Parliament and then the Bundesrat. Looking at the history of the Growth Opportunities Act, it is not unlikely that the planned amendment to the FZulG will not come in exactly this form. In ARTTIC<\/a> ‘s view, however, other changes to the FZulG would be even more relevant anyway and should be considered in the parliamentary debate. This includes, for example, the inclusion of a flat-rate overhead<\/strong> on direct costs (internal personnel costs and investments) to cover the overhead costs incurred<\/strong> in an R&D project<\/strong> (currently still recorded by the BSFZ<\/a> as “other costs” not eligible for funding). <\/span><\/p>\n [\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=”1″ custom_padding_last_edited=”on|phone” module_id=”wieviel” _builder_version=”4.18.0″ custom_margin=”||||false|false” custom_padding=”||||false|false” custom_padding_tablet=”” custom_padding_phone=”60px||60px||false|false” global_colors_info=”{}”][et_pb_row _builder_version=”4.24.0″ custom_padding=”0px||0px||false|false” global_colors_info=”{}”][et_pb_column type=”4_4″ _builder_version=”4.16″ global_colors_info=”{}”][et_pb_text _builder_version=”4.21.0″ text_font_size=”34px” header_font=”|300|||||||” header_text_color=”#012e45″ header_2_font=”Lato|700||||||#fff15f|solid” header_2_text_color=”#012e45″ header_2_font_size=”24px” header_2_letter_spacing=”1px” custom_margin=”||||false|false” custom_margin_tablet=”” custom_margin_phone=”|0px|||false|false” custom_margin_last_edited=”on|phone” custom_padding=”0px||||false|false” animation_style=”fade” border_color_all=”#3a7984″ border_width_bottom=”5px” border_color_bottom=”#bde10f” border_width_bottom_tablet=”” border_width_bottom_phone=”5px” border_width_bottom_last_edited=”on|desktop” global_colors_info=”{}”]<\/p>\n [\/et_pb_text][et_pb_text _builder_version=”4.24.0″ _module_preset=”default” global_colors_info=”{}”]<\/p>\n Another amendment to the FZulG is anything but certain. Nevertheless, the German government clearly values the FZulG as a lever for stimulating the German economy. Further amendments in the event of stagnating economic conditions – possibly initiated by the Bundestag or the federal states – can therefore not be ruled out. <\/span><\/p>\nThe rationale for touching the R&D tax credit law again<\/h2>\n
The likelihood of the R&D tax credit law being amended again<\/strong><\/h2>\n
ARTTIC’s conclusion<\/strong><\/h2>\n