On January 1, 2020, the law on tax incentives for research and development (research allowance law) came into force in Germany. The law enables tax breaks for research expenditure by companies and is intended to create incentives to invest in research and development (R&D). The special thing about it: Companies outside the profit zone can also claim the allowance. This makes the research allowance an attractive instrument, especially for innovative start-ups.
The procedure for applying for the research allowance is structured in two stages: First, the companies apply to the certification body for research allowances (BSFZ) commissioned by the Federal Ministry of Education and Research for a certificate stating that the project is a subsidized project within the meaning of the law; applications have been possible since September 2020. With the certificate, the application for a research allowance is then submitted to the responsible tax office.
As part of a virtual roadshow, the BSFZ together with the Federal Ministry of Finance 24. March Special event for start-ups out. It provides information on the following topics:
We cordially invite you to take part in this event. We would also like to ask you to spread the invitation as widely as possible among your member companies. You can find more information and registration options at https://www.bescheinigung-forschungszulage.de/veranstaltungen.
General information can be found on the BSFZ website and of the Federal Ministry of Finance.
When we smell, taste, or see, or when adrenaline rushes through our veins, these signals are received by our cells through a specific set of receptor proteins called G-protein coupled receptors. The receptors transmit the signals into the cell interior. Biochemists at the Goethe University in Frankfurt and the University of Leipzig have now discovered that such receptors can also produce signals in the absence of an external stimulus.
The salaries of the highly qualified specialists in the biotechnology industry have been rising continuously for years. A current salary comparison shows since 2018 growth in remuneration in the single-digit percentage range for all qualification levels from laboratory technicians to company managers, especially in positions with personnel responsibility.