Who can apply for the Forschungszulage?

In principle, all companies taxable in Germany, regardless of sector, size, or legal form—provided they carry out an eligible R&D project.

Which projects qualify as "R&D"?

Typically, projects that are novel, systematic, and involve technical/scientific uncertainty (e.g., experimental development or industrial research). Pure routine improvement without risk/uncertainty is often not sufficient.

Do I have to apply before the project starts?

Not necessarily. A major benefit is that the Forschungszulage can be claimed retroactively (within the tax time limits). Still, it pays to document things cleanly early.

How does the application work?

Usually two-step: first the BSFZ certification for the project, then the claim with the tax office via the tax return.

Can I receive the Forschungszulage even without profit?

Yes. If the Forschungszulage exceeds the assessed income/corporate tax—or if no tax is due—it can be paid out as a refund.

What is the fastest next step?

A quick pre-check of whether your activities meet the R&D criteria, and then setting up project structure + documentation so that certification and the tax claim run smoothly. We at dieforschungszulage.de can gladly explore in a non-binding initial call whether you are eligible and what refund you can expect.

What are the 8 key benefits of the Forschungszulage?

Date: March 26, 2026•Author: Erich Lehmann

Summary

Process Overview

1Statutory entitlement instead of competitive program
2Claimable retroactively for up to 4 years
3Open to all sectors & usable even without profit
4Fully digital process via BSFZ & ELSTER

The Forschungszulage is a tax-based public funding program for research & development in Germany. It is open to all sectors, can be claimed retroactively, and works without a competitive application process (statutory entitlement). Particularly attractive: even start-ups without profits can benefit because payout via the tax office is possible.

The 8 key benefits of the Forschungszulage (short & practical)

1) Statutory entitlement instead of a competitive program

With the Forschungszulage, the rule is: If your project meets the R&D criteria, you have a legal entitlement. You do not compete with other companies for limited budgets as with classic grants. This creates planning certainty—especially when R&D is designed for the long term.

2) Claimable retroactively for up to 4 years (also for projects already completed)

A major lever is retroactivity: You can claim the Forschungszulage after the fact for eligible R&D expenses (typically within the scope of the tax assessment limitation periods). This is especially helpful if you only realize later that a project actually qualified as "R&D"—or if a project has already been completed.

3) Open to all sectors & to (almost) all company sizes

Whether start-up, SME, or corporation: the Forschungszulage is not tied to a specific sector. What matters is not your industry, but whether your activity can be classified as research/industrial research/experimental development.

4) Usable even without profit (liquidity advantage for start-ups)

Many funding instruments help only "at some point later"—the Forschungszulage can also have an impact when there are no profits and therefore no or low tax burden: If the assessed Forschungszulage exceeds the tax due, it can be paid out. This is a relevant liquidity advantage, especially for growth-oriented companies.

5) Simpler than classic grants (two-step, but standardized)

Compared to many project grants, the Forschungszulage is often leaner:

Project certification by the BSFZ (proof: genuine R&D project)
Claiming it with the tax office (calculation/offsetting or payout)

Important: "Leaner" does not mean "anything goes"—a well-prepared project description and documentation saves time and follow-up questions later.

6) Fully digital process (BSFZ portal & ELSTER)

The application steps are digital: project certification via the BSFZ portal, and the tax claim via the tax return/ELSTER. This reduces paperwork, improves traceability, and makes the process more workable for many teams.

7) Thematic openness (you don't have to fit into "funding priorities")

There is no rigid topic catalogue like with many programs. Projects are supported if they qualify as R&D (e.g., experimental development, industrial research). This makes the Forschungszulage a good fit for product-close development—for example in software, mechanical engineering, electronics, MedTech, or process innovation.

8) Broad range of eligible costs (not just salaries)

A typical core component is personnel costs for employees working in R&D. Depending on the setup, additional cost types may also be eligible (e.g., contract research as well as, under certain conditions, depreciation-related costs for assets used in the project context). This means the Forschungszulage can also work for more complex development setups.

Frequently Asked Questions (FAQ)

Check out our guides about applications and funding