Research Allowance (Forschungszulage) - Germany's R&D Tax Incentive
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Research Allowance (Forschungszulage) - Germany's R&D Tax Incentive

Tax-based incentive with legal entitlement: 25/35% on eligible R&D costs, retroactive up to 4 years, no competition.

  • Tax credit with legal entitlement; non-competitive
  • Funding rate: 25% standard, 35% for SMEs (AGVO definition)
  • Base: EUR 10M p.a. (EUR 12M from 2026)
  • Retroactive claims up to 4 years; indefinite law
  • Eligible: R&D staff, 70% contract research, depreciation on R&D assets
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Dezember 2025

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