What Changed for the Forschungszulage in March 2024?
TL;DR – Summary
Process Overview
- 1€10M assessment base (previously €4M).
- 235% funding rate for SMEs (large companies remain at 25%).
- 3Contract research: 70% of costs claimable (previously 60%).
- 4New: depreciation on certain tangible investments is eligible.
Since 28 March 2024, the Wachstumschancengesetz has introduced significantly better rules for the Forschungszulage: €10M assessment base, 35% for SMEs, 70% claimable contract research, and for the first time eligible depreciation. The key cutoff date: only costs incurred after 27.03.2024 qualify under the new rules.
On 22 March 2024, the Act to Strengthen Growth Opportunities, Investments and Innovation as well as Tax Simplification and Tax Fairness (Wachstumschancengesetz) introduced important amendments to the Forschungszulagengesetz (FZulG). Source: DIP Bundestag.
Key Changes at a Glance
| Aspect | Original rules | From 28 March 2024 | Impact |
|---|---|---|---|
| Assessment base | €4M | €10M | Maximum allowance rises from €1M to €3.5M |
| Funding rate for SMEs | 25% | 35% | Higher support for small and medium-sized enterprises |
| Funding rate for large companies | 25% | 25% | No change |
| Tangible investments | Not eligible | 35% / 25% of depreciation | First-time inclusion of investments |
| Hourly rate for own work | €40 | €70 | More attractive support for sole traders |
| Contract research | 60% of costs | 70% of costs | Effectively 24.5% (SMEs) / 17.5% (large) of total costs |
Timing of the New Rules
The new funding rates and conditions apply exclusively to eligible costs incurred after 27 March 2024. Retroactive application to costs from earlier periods is not possible.
Pro-rata Calculation Across Periods
The calculation for the year 2024 is done on a pro-rata basis using actual calendar days:
- 87 days (1 January to 27 March): Old rules with 25% funding rate
- 279 days (28 March to 31 December): New rules with increased funding rates
A detailed explanation of the calculation can be found under Berechnung. If you want to compare the 2024 and 2026 changes side by side, also take a look at our guide Neuerungen 2024 & 2026.
Increased Assessment Base
- Raised to €10 million (previously €4 million)
- Maximum annual Forschungszulage of up to €3.5 million (previously €1 million)
This more than doubled assessment base allows companies and corporate groups (concerns) to receive a significantly higher funding amount.
Improved Funding Rates for Small and Medium-Sized Enterprises
- SMEs now receive 35% of eligible costs (previously 25%)
- Large companies: still 25% of the assessment base
Small and medium-sized enterprises therefore benefit particularly from the revised funding scheme.
Inclusion of Tangible Investments
- For the first time, depreciation on tangible investments can be taken into account:
- 35% of depreciation for SMEs
- 25% of depreciation for large companies
- Applies to depreciable movable fixed assets with a direct project connection
This represents an important expansion of eligible costs, which were previously limited to personnel costs and contract research.
Improvements for Self-Employed Researchers
- Increased hourly rate for own work: €70 (previously €40)
- Also applies to co-entrepreneurs (Mitunternehmer)
- Unchanged: a maximum of 40 working hours per week are eligible
This increase makes the Forschungszulage significantly more attractive for sole traders and co-entrepreneurs.
Higher Funding for Contract Research
- Eligible share of contract research costs: 70% (previously 60%)
- Funding rate applied to that share:
- SMEs: 35% (effectively 24.5% of total contract costs)
- Large companies: 25% (effectively 17.5% of total contract costs)
This improvement particularly benefits companies that collaborate with external research institutions.