Forschungszulage

What is the Forschungszulage?

Forschungszulage (Fzul) is a German grant scheme that provides tax incentives for companies investing in research and development (R&D). Its aim is to encourage companies to increase their investment in R&D and strengthen innovation in Germany.

What types of projects are eligible?

Almost all innovation projects are eligible under the research grant scheme; including the development of systems, technologies, and materials, as well as software, pharmaceuticals, and treatment methods.
The scheme supports the full range of corporate research and development activities, from basic research and industrial research to experimental development. The transition to competitive product development is seamless, and many companies are often unaware that their development work qualifies for funding.

Who can apply?

All tax-paying German companies are eligible to apply, regardless of their size. This includes both SMEs and large enterprises.

Growth Opportunities Act: R&D investments become even more attractive

The Growth Opportunities Act, effective from 28 March 2024, makes the Forschungszulage even more appealing for German companies. With higher funding rates, a broader scope, and simplified application procedures, the scheme has become more effective in boosting the competitiveness of the German economy. Companies investing in sustainable innovations may benefit from additional advantages. The grant scheme continues to be a key pillar for securing the future of German business.

Forschungszulage in 2026

From 2026, you can now spend up to € 12 million on R&D activities, allowing you to receive up to € 3 million as a large company and up to € 4.2 million as an SME. In addition to further profitable opportunities, up to 20% of overhead and operating costs can now also be claimed. The Forschungszulage thus becomes an even more significant cornerstone for the future viability of the German economy from 2026 onwards.

The Application Procedure

The application process of Forschungszulage grant involves a two-stage process:

1. Certification of eligibility: First, the R&D project is submitted to the responsible certification body (BSFZ), where it is assessed whether the project meets the requirements for research and development.
2. Application to the tax office (Finanzamt): Following a positive certification, the Forschungszulage is applied for through the tax return at the relevant tax office. The Forschungszulage is then offset against the assessed tax liability or paid out directly.

Careful project description and documentation of R&D activities are crucial for a successful application.

Get in contact with a Forschungzulage specialist

Want to ensure your Forschungszulage application is successful? Our team of specialists are here to help. With our extensive experience, we prepare applications that have the best chances of approval and manage the entire application process to ensure all steps are completed on time.

A successful application requires a compelling project description. With over 30 years of experience and a team of professionals with relevant industry backgrounds, we prepare applications with the highest chances of approval and takes care of the entire submission process. Curious about your grant possibilities? Get in contact with a Forschungszulage specialist!