The call belongs to Module 1, sub-module 3 of the BIK guideline. It funds research and development projects whose technologies could, if successful, be used in an industrial decarbonisation project. The funded part of the project must fall entirely into one of these categories:
Investment projects under sub-module 1 are not part of this call.
The procedure has two stages:
Funding is granted within the available budget. KEI is holding an online information session on 27 October 2026; details are on the funding call page.
Eligible are companies that operate or plan plants for industrial processes, and consortia. For R&D projects the guideline is somewhat more open: a consortium may also include companies without their own plants, as long as at least one partner produces industrially and wants to apply the results at a production site in Germany.
For software companies, engineering service providers or suppliers without their own production, that means you can't get in without a producing partner. Universities and research institutions can join as project partners under the lead of an eligible company. All recipients need a permanent establishment or branch in Germany.
| Project type | Funding rate | Maximum amount |
|---|---|---|
| Industrial research | up to 50% | €35M |
| Experimental development | up to 25% | €25M |
| Feasibility studies | up to 50% | €8.25M |
Medium-sized companies get 10 and small companies 20 percentage points more. A small company can therefore get 45% for experimental development and 70% for industrial research. Under further conditions of EU state aid law, up to 80% is possible for research and development. Mixed projects are assigned to the category that accounts for more than half of the costs.
BIK is a competition, and each outline gets 0 to 100 points. The main criterion, worth up to 70 points, is funding efficiency: the expected CO2 saving in the 15 years after the technology goes into use, divided by the funding requested. Small companies get 10 and medium-sized companies 5 bonus points. On top of that there are up to 20 points for innovation and demonstration value and up to 10 points for further criteria such as environmental effects, efficient use of energy and materials, and the timeline.
For your outline, that means: the more clearly you can quantify and justify the saving, the better. Smaller companies should be realistic that they compete with projects from large industrial firms whose savings are often much higher.
Not every R&D project fits the BIK framework. For many innovative SMEs and startups the Forschungszulage is the more realistic route, especially if:
You can't use both for the same costs: whatever went into the BIK funding is excluded from the Forschungszulage in full, including the own contribution (section 7 FZulG and BMF letter of 7 Feb 2023, para. 157). If your outline is not selected, however, the costs count in full for the Forschungszulage again.
We don't advise on BIK; KEI is the right contact for that. If you want to know which of your R&D projects qualify for the Forschungszulage, we are happy to look at it with you.
As of 23 October 2026.
This information is general in nature. The funding call published in the Bundesanzeiger and information from KEI are binding; your tax adviser makes the final call on tax questions for your company.
For the current R&D call (Module 1, sub-module 3) it is 6 December 2026, submitted via easy-Online. Applicants selected at the outline stage then submit a full application.
No. The call covers research and development: industrial research, experimental development and project-related feasibility studies. Investment projects (sub-module 1) are not part of this call.
Companies that operate or plan plants for industrial processes, and consortia. For R&D projects a consortium may also include companies without their own plants, as long as at least one partner produces industrially and wants to apply the results at a production site in Germany. A software company on its own is usually not eligible.
Up to 50% for industrial research and feasibility studies, up to 25% for experimental development. Medium-sized companies get 10 and small companies 20 percentage points more. Under certain conditions up to 80% is possible.
Usually not for that exact project. The guideline requires that work does not start before the funding commitment; signing the first supply or service contract usually counts as the start. For projects that are already running, the Forschungszulage is the more likely option.
Not for the same costs. Everything that went into the BIK funding is excluded from the Forschungszulage, including the own contribution. If your outline is not selected, however, the costs count in full for the Forschungszulage again. Your tax adviser makes the final call on how the line is drawn in your case.
Drop us a line about what's on your mind — we'll get back to you personally and without obligation.
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