What Does the Criterion Creative Mean for Forschungszulage?
TL;DR – Summary
- "Creative" in the context of the Forschungszulage means: you are working not just in a routine manner, but developing original, non-obvious ideas, concepts, methods, or technical solutions.
- In practice, "creative" is considered together with novelty and risk/uncertainty — "new to you" alone is rarely enough if it is merely a standard implementation.
- Good news: The Forschungszulage is often a very strong innovation funding option for companies, especially for software, product, and process innovation.
Why This Article Matters
The criterion "creative" is one of the most common stumbling blocks in the BSFZ argumentation.
Many projects are clearly innovative for the company, but from the perspective of the review logic they look like implementation of known solutions. Describing "creative" accurately significantly increases the chance of a positive certificate — and thus of the Forschungszulage as a plannable source of innovation financing.
Positive certificate & process:
What Does "Creative" Mean in Practice?
"Creative" (in the R&D/innovation sense) means: your work is based on original, non-obvious concepts and hypotheses — that is, on independent, creative problem-solving with technical knowledge gain, not on routine.
Typical characteristics of creative work:
- New ideas/concepts/methods/strategies are created (not just selecting known best practices).
- There are technical uncertainties: whether and how it will work is not certain.
- It is systematic/planned: goals, work packages, tests/validation are clearly recognisable.
- The result is documentable and reproducible (e.g. measurements, test protocols, architecture/model documentation, benchmarks).
Systematic approach in practice:
Important: "Creative" does not mean "artistically creative", but technically/scientifically original.
Distinction: Creative vs. Routine (the Most Common Misunderstandings)
Not Automatically Creative
- Standard implementation with known tools/patterns
- Parameterisation/customising of standard software
- Routine debugging (after the development phase is complete)
- Market research, marketing, sales
- Pure project management (status meetings, budget, roadmap, coordination)
Even if these activities occur "within the project", they are generally not the innovation work itself.
More Likely Creative (if plausibly justified)
- Development of a new algorithm, a new heuristic, new data pipeline logic
- Prototype construction and testing, as long as the goal is still improvements/insights
- Setting up a pilot line/experimental plant, as long as the primary purpose is innovation/validation
- Solving a hardware/software conflict through a novel system reconfiguration
- Development of new encryption/security procedures (not just applying known standards)
Practical Examples: How "Creative" Works in Real Innovation Projects
Practical examples:
Example 1: AI/Computer Vision for Production Lines (Industrial AI)
Creative, if you e.g.:
- develop a new recognition logic that goes beyond static quality controls,
- experiment with uncertain boundary conditions (light, perspective, material variance),
- test new model/feature strategies and document them with benchmarks.
Not creative, if you only:
- integrate a standard model "out of the box" and build a UI around it.
Example 2: Software — New Search Engine / New Algorithms
Example context (software R&D):
Creative, if you:
- design a search engine based on original technologies,
- develop new/more efficient algorithms with measurably new properties,
- address technical uncertainty (e.g. scaling, latency, result quality).
Not creative, if you:
- merely configure existing search software or write a plugin.
Example 3: Data & Analytics
Creative, if the data collection/analysis is an integral part of the innovation, e.g.:
- development of new methods for data collection or data fusion,
- new evaluation methods that provide insights for the technical solution.
Not creative, if it is only:
- classic market analysis using known methods (e.g. sales figure reporting).
Example 4: Product Design / Design in General
Design is usually not R&D. Exception: design is an indispensable component of the innovation work (e.g. when design decisions trigger technically motivated hypotheses/tests).
Formulating "Creative" Correctly (BSFZ-Ready)
If you want to describe the criterion, these building blocks help:
- Starting problem (technical): What was technically unclear or unsolved?
- Non-obviousness: Why was the path not simply "standard solution X"?
- Hypotheses & variants: Which approaches did you examine, discard, improve?
- Experiments/validation: Which tests/prototypes/benchmarks did you conduct?
- Result artefacts: What reproducible outputs exist (code, measurement series, test reports, specifications)?
Key principle: Creative = independent, non-trivial technical problem-solving + systematic validation.
Why the Forschungszulage Is a Good Option for This
The Forschungszulage is attractive for many innovation projects because it is technology-neutral and does not only cover "laboratory research", but frequently product- and software-adjacent innovation — what matters is proof of novelty, risk/uncertainty, and systematic approach.
Technology-neutral explained: What tax incentives exist for innovation in companies? If you present this clearly, the Forschungszulage can be a strong, repeatable financing building block for your innovation roadmap.
Financing logic: Calculation Internal guidance & support: dieforschungszulage.de.
Official bodies (for context & process):
- BSFZ (Bescheinigungsstelle Forschungszulage) — FAQs & criteria: bescheinigung-forschungszulage.de
- BMF (Federal Ministry of Finance) — overview of the Forschungszulage / procedure: bundesfinanzministerium.de