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Forschungszulage · Germany

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Inputs

Eligible R&D expenses

Company profile

Estimate

Recommended · EURHighest net

€490,000

Research allowance (Forschungszulage)

35% of eligible expenses (increased SME rate), base capped at 10,000,000.

Effective benefit · 35.0% of qualifying spend

  • Requires a BSFZ certificate confirming the project qualifies as R&D.
Eligible expenses
1,400,000
Rate applied
35% (SME)
Assessment base used
1,400,000

Parameters as of 2026-07. Administering authority: the BSFZ. Primary source: Forschungszulage certification body (BSFZ). Program notes: standards library.

Illustrative estimate only, not tax advice. Actual outcomes depend on facts, current law, and qualified advice. Confirm parameters with the administering authority.

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Primary sourcesOfficial
BSFZ logo
Bescheinigungsstelle Forschungszulage and the Bundeszentralamt fur Steuern

Administering authority · bescheinigung-forschungszulage.de

Last verified 2026-07 · BSFZ