The Forschungszulage is a tax-based incentive for companies investing in research and development (R&D). It allows personnel-related R&D expenses as well as external development contracts to be claimed retroactively from January 1, 2020. The funding is independent of company size or profitability and is disbursed directly through the tax return – providing real liquidity support.
Until March 27, personnel costs were eligible for funding of up to €1 million. Since March 28, the Forschungszulage allows accreditation of up to €10 million per year – up to a maximum of €60 million over several years – for internal and external personnel costs as well as CAPEX. Up to €3.5 million per year (35%) is reimbursed tax-free in cash, with a total maximum of €15 million.