Research Allowance under FZulG
The research allowance is Germany's most underestimated funding instrument: the government reimburses 25% of eligible R&D expenses – up to 35% for SMEs under certain conditions – up to €1 million per year and company. The allowance is paid out even if your company makes a loss. Many businesses leave this money on the table because the application seems complex. We handle it for you.

Who benefits from the research allowance
- Companies of any size and legal form with their own development projects
- SMEs without funding experience – the allowance is a legal entitlement, not a competition
- Businesses with software, product, or process development
- Companies with R&D contracts or university cooperations
Key figures of the research allowance
- 25% of the assessment basis – up to 35% for SMEs under certain conditions
- Maximum €1 million allowance per company and year
- Eligible: R&D personnel costs and 25% of the remuneration for contract research
- Also retroactive for projects started after December 31, 2019
- Paid out even in case of loss – independent of tax liability
- Requirement: R&D certificate from the certification office (BSFZ)
Our service in detail
- Assessment of which of your projects meet the R&D criteria
- Application for the R&D certificate at the BSFZ including project documentation
- Filing the allowance claim with the tax office and handling queries
- Combination check with ZIM and other R&D programs (avoiding double funding)
Frequently asked questions about this service
Note: All figures on funding rates, caps, and terms are non-binding reference values. Only the current funding guidelines, grant notifications, and ancillary provisions of the funding bodies are authoritative.
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