How it works
From project idea to the data for the tax office
The Forschungszulage takes two procedures: certification by the Bescheinigungsstelle Forschungszulage (BSFZ) and the claim with the tax office. Forschungszulage Digital guides you through both – you or your tax adviser file the claim with the tax office.
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01
Capture your project
You describe your project in your own words. AI assistance drafts a project description and structures it into work packages – along the criteria the BSFZ checks: novelty, technical risk, systematic approach.
AI suggestion · please check
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02
BSFZ application
The application to the certification body is fully prepared: project, work packages, period, people involved. You submit it in the BSFZ portal; we guide you through each step.
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03
BSFZ certificate
The BSFZ checks whether your project is research and development as defined by law. You answer its follow-up questions in a structured way, with our support, and store the certificate in your account.
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04
Data for the tax office
From your payroll journal and time records we work out the eligible expenses per financial year and prepare the entries for ELSTER. The tax office sets the Forschungszulage in its notice.
We prepare the data – you or your tax adviser file the claim with the tax office.
What is eligible
The Forschungszulage is 25% of the assessment base, 35% for small and medium-sized enterprises (SMEs). The assessment base includes:
Personnel costs
Wages of employees doing research and development in the project, including employer social security contributions.
Contract research
70% of the fee if the contractor’s management is located in the EU or EEA.
Own work
€100 per working hour from 2026 for sole proprietors and partners in a partnership, up to 40 hours a week.
Depreciation
For movable assets acquired after 27 Mar 2024 that the project needs and that are used only in your own business.
Overhead flat rate
An additional 20% on these expenses for projects starting after 31 Dec 2025.
Maximum
€12m assessment base per financial year for expenses from 1 Jan 2026. Affiliated companies share this limit.
Source: sections 2 to 4 of the Forschungszulagengesetz (FZulG), last amended by Art. 3 of the act of 22 Dec 2025 (BGBl. 2025 I No. 363). As of November 2026. Please check with your tax adviser whether and to what extent your expenses are eligible.
What to have ready
- a short description of your projects
- the payroll journal for the staff involved
- time records or a traceable estimate
- invoices for contract research, if any
- ELSTER access – yours or your tax adviser's
Start with an estimate
With a few details you see the order of magnitude a Forschungszulage can reach. Non-binding, no commitment.