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:
- Introduction Tax research funding and research allowance law: Eligibility, eligible R&D projects and the two-stage application process
- The application procedure at the BSFZ: application form, test criteria and examples of R&D activities
- The application for a research allowance: Eligible expenses, assessment basis, subsidy rate and the procedure at the tax office
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.