Support program

Tax incentives for research and development

What is supported?

With the tax incentive for research and development, you can have your research and development projects supported by means of an allowance. The allowance provides tax relief to strengthen research activities.

Funding is available for innovative and technically challenging projects that fall into the categories 1. basic research, 2. industrial research or 3. experimental development.

Research activities within the framework of the research allowance can be carried out in three ways:

• R&D is carried out in-house.
• The research activity is commissioned as an R&D contract to companies or a research institution or
• there is research cooperation between companies.

How is the funding provided

The eligible costs are the personnel costs associated with the projects and the
associated R&D orders. The following development costs can be incurred per financial year and company size
be applied.

*Time of the increase in the funding rate by the certifying body not yet defined.

The flat rate for projects carried out by a sole trader is € 70/h.

Who can apply for funding?

Taxable commercial enterprises are eligible to apply if they carry out research and development activities
in the sense of basic research, industrial research or experimental development.

Important to know!

Funding can also be applied for retroactively. This means that R&D projects started or completed since 02.01.2020 can also be funded. Costs from 01.01.2021 are eligible for funding. The grant is tax-free.

We will be happy to check your projects for eligibility without obligation and support you in applying for tax incentives for research and development.