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Programs/Gov. scheme

Forschungszulage (German R&D tax allowance)

Bescheinigungsstelle Forschungszulage / German Tax Authorities
25% of eligible R&D costs (plus 10 percentage points extra for SMEs on request)

Tax allowance for R&D spending paid out regardless of whether the company makes a profit; covers employee gross salaries in eligible projects and 60% of contract research fees.

Gov. schemeTax Incentives
Eligibility
Companies liable to tax in Germany, regardless of size, legal form or sector, running R&D projects (basic research, industrial research or experimental development) begun on or after 2 January 2020.
Available in
DE Germany
Benefits
  • Law sets the allowance at 25% of the assessment base, SMEs can apply for an additional 10 percentage points; the assessment base is capped (EUR 10 million for costs incurred 28 March 2024 to 31 December 2025; check the law for later years).
Details
Tiers, how to apply, what to watch out for and sources are free with an account.
Apply on bmftr.bund.de ↗

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