Defined term
Forschungszulage
Also: German research allowance · research subsidy Germany
Germany's research allowance for eligible R&D personnel and contract costs.
The Forschungszulage is a German tax incentive that provides an allowance based on eligible R&D wages and certain contract research costs, subject to certification by the Bescheinigungsstelle Forschungszulage (BSFZ) and claim mechanics with the tax authorities. It is designed to support both SMEs and larger enterprises under statutory caps and rates that should be confirmed against current law. Technical project descriptions and cost evidence remain essential.
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Educational definition only. Not tax or legal advice. Confirm current program rules with official guidance and a qualified adviser.