Research Allowance (R&D Tax Credit)
Forschungszulage
Bundesministerium der Finanzen / Bescheinigungsstelle Forschungszulage (BSFZ) · Nationwide
Open
Tax credit- Amount
- Amount varies
- Next deadline
- Rolling
Key facts
R&D tax credit for all taxable companies, including loss-making start-ups since the credit is paid out. For expenses from 2026 the assessment base is capped at 12 million EUR per year.
- Funding body
- Bundesministerium der Finanzen / Bescheinigungsstelle Forschungszulage (BSFZ) (Federal)
- Amount
- Amount varies
- Where
- Nationwide
Who can apply
Stages
- Seed
- Early growth
Applicants
- Startups
- SMEs
- Incorporation
- Company must already exist
Last verified 9 November 2026
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Report outdated informationNo guarantee of accuracy. The official guideline and the funding body's information are binding. Always check the official page before you apply.