Since 2020, all research-based companies subject to tax in Germany have been entitled to apply for tax incentives for research and development services (Research Allowance Act – FzulG). Unlike most other government subsidies, the application is submitted to the tax office. The tax office pays out the subsidy regardless of whether the eligible company is already reporting profits.
Claudia Jenewein and Frank Kabisch from the tax team at Landsberg & München Steuerberatungsgesellschaft provide insights and tips on this new funding from the Federal Ministry of Education and Research:
- What is being funded and to what extent and with what proportion?
- Who assesses eligibility?
- Can external research and development also be funded?
- What support can the tax advisor provide in this regard?
- How is the funding paid out?
- Are there any previous experiences?
