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With our new location, we can offer our customers an even better service for the German market.
Bild von Inspiralia in Berlin
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mobility turnaround: 2 new calls
The two calls “Zero Emission Mobility” and “Mobility 2023:” offer companies great help for the mobility transition. Here you will find an overview of both calls for proposals.
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News / R&D Tax Incentive R&D Tax Incentive

Growth Opportunities Act:
Strengthening the economic position of Germany

Post from 25. March 2024


The federal government aims to increase the competitiveness of companies and strengthen the economic position of Germany with the Growth Opportunities Act. Both the Bundestag and the Bundesrat have now approved the law.

The Growth Opportunities Act

The Growth Opportunities Act aims to provide tax relief to companies, free them from bureaucratic obstacles, and improve conditions for investment and innovation. These measures are necessary to strengthen, adapt, and modernize Germany as a location for the future.


The key reliefs at a glance

In total, the relief volume of the law amounts to 3.2 billion euros. Companies benefit from:

  • Expansion of tax incentives for research,
  • Improved depreciation options,
  • Tax incentives for new residential construction,
  • Improvement of tax loss deduction, and
  • Introduction of e-invoicing.

Originally, the government draft of the Growth Opportunities Act included about 50 individual measures with a relief volume totaling 6.3 billion euros. This draft did not receive a majority in the parliamentary process and was therefore adjusted during the mediation procedure. The relief volume was significantly reduced, and, among other changes, the proposed climate protection investment bonus was scrapped. In this revised version, both the Bundestag and the Bundesrat have now passed the law.

The new R&D tax incentive in detail

The R&D tax incentive law is significantly expanded to support companies in their research and development activities.

  • Self-performed research and development projects will now be subsidized at a rate of 70 EUR per working hour (previously 40 EUR), but still limited to a maximum of 40 hours per week.
  • From 2024, depreciable movable assets of fixed assets will also be considered for the funding.
  • The inclusion of eligible costs for commissioned research work is increased from 60% to 70%.
  • The maximum assessment base is increased from 2 million EUR to 10 million EUR.
  • The R&D tax incentive generally amounts to 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.

These changes will come into effect from the day after their announcement.

As a result, up to 3.5 million euros per year can now be funded for R&D activities.

Our experienced team for the R&D tax incentive is happy to assist you with any further questions and concerns you may have!

Our Team for the German R&D Tax Incentive

Javier Calvet

Managing Director
Javier Calvet is the Managing Director of Inspiralia GmbH and holds a degree in European Business Administration.

Ines Anders

Senior Consultant
Ines Anders is part of our team in Graz and supports in the area of research allowance in Germany.

Elena Soriano

Senior Consultant
Elena Soriano is part of our team in Vienna. She works in the research allowance area.

Christopher Scholz

Senior Consultant
Christopher Scholz works for our Team in Berlin. He works in the team R&D Tax Incentive.

Diego Artaza

Business Development
Diego is joined our team in Berlin. He is responsible for business development in the Berlin area.

Diego Artaza

Business Development Support
Diego verstärkt unser Team in Berlin. Er ist für das Business Development in der Berlin zuständig.

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