The Key Changes to the R&D Tax Incentive at a Glance

In the future, it will be necessary to provide information about external consultants who have contributed to the application process for a fee. If, in addition to the applicant, other external individuals have provided consultancy services for a fee during the application process, their names and details about the consulting firm (legal form, address) must be provided.

In the future, the BSFZ certification can be applied for a maximum of three full fiscal years ahead.

Early disbursement of the R&D tax incentive is possible through integration into the tax prepayment procedure.

The BSFZ is currently preparing the necessary adjustments in the application portal. Once the adjustments are completed, all registered users will be informed, and this page will be updated.

With the Growth Opportunities Act, depreciable movable assets of fixed assets used internally can now also be subsidized (for example, if you need to purchase a specific machine for your research project without which you cannot carry out your project). In the future, it will be necessary to specify what needs to be produced or acquired and why, and for which part of the R&D project it is necessary.

• Self-performance in research and development projects will now be subsidized at a rate of 70 EUR per working hour (up from the previous 40 EUR), but still limited to a maximum of 40 hours per week.
• Depreciable movable assets of fixed assets will be considered for funding starting in 2024.
• The inclusion of eligible costs for commissioned research work will be increased from 60% to 70%.
• The maximum assessment base will be increased to 10 million EUR.
• The R&D tax incentive will generally be 25% of the assessment base, with a new additional increase of 10 percentage points for small and medium-sized enterprises according to the SME definition.

You initiated your R&D project in 2020 and haven’t yet applied for the R&D tax incentive? Quick action is needed now!

With our expertise, we support you in swiftly preparing the application documents and ensure timely submission to the tax office (no later than December 31, 2024). With the funding rate of 25% and a maximum assessment base of 4 million euros, you can receive up to 1 million euros in funding per year for your projects!