In practice, maximum funding rarely fails due to the degree of innovation – it fails because of cut-off dates, upper limits and misunderstood eligible expenses. This overview shows you concisely and clearly what the baseline was, what changed in 2024 and what additionally comes in 2026 – with references to official sources.
| Aspect | Until 27.03.2024 | Since 28.03.2024 | From 01.01.2026 |
|---|---|---|---|
| Max. Assessment Basis | 4 million € | 10 million € | 12 million € |
| Funding Rate | 25% (all) | 35% (KMU) / 25% (large) | 35% (KMU) / 25% (large) |
| Contract Research | 60% claimable | 70% claimable | 70% claimable |
| Own Contribution | 40 €/hr. | 70 €/hr. | 100 €/hr. |
| Depreciation | – | eligible (conditions) | eligible (+ AfA rules) |
| Overhead | – | – | 20% flat rate |
The rules apply not uniformly to a calendar year, but according to the point in time when eligible expenses arise – and in some cases additionally according to the project start date.
If you want to quickly check which rules apply in your case: quick check via our calculator.
Before the reforms, the assessment basis was 4 million € per year. With a 25% funding rate, this resulted in a maximum Forschungszulage of 1.0 million € p.a. Additionally, the claimable costs were more restricted: no depreciation and only 60% of contract research could be included in the assessment basis.
Important note in practice: The Forschungszulage is technology-neutral and funds innovation in products, software and processes – not just "classic research".
Since 2024, depreciation on certain movable, depreciable assets can be eligible – provided that, among other things:
For projects that begin after 31.12.2025, additional overhead and operating costs are recognised on a flat-rate basis:
In practice this is a significant lever, because it makes innovation more plannable (fewer individual receipts required, larger funding basis).
Through the "Act for an immediate tax investment programme to strengthen Germany as a business location", improved depreciation options under § 7 EStG apply on a time-limited basis (in particular declining-balance AfA) for movable fixed assets that are acquired or manufactured after 30 June 2025 and before 1 January 2028.
Important in the context of the Forschungszulage: If depreciation on a depreciable movable asset used in an innovation project is in principle eligible (in particular acquisition/manufacture after 27 March 2024 and project start after 27 March 2024, as well as required and exclusively company-internal use in the eligible project), the tax-permissible AfA can generally also be taken into account when applying the decrease in value – including the time-limited improved AfA rules under § 7 EStG, to the extent these are actually applicable in the specific case.
For activities/expenses from 28 March 2024. Before that, the funding rate was 25%.
For many companies it's two points: 12 million € assessment basis (more funding volume) and the 20% overhead flat rate (for projects starting from 2026).
No. It only applies to projects that begin after 31.12.2025 (i.e. effectively from 01.01.2026).
Not as a purchase price. Eligible is depreciation on certain movable, depreciable assets if the conditions (incl. start/acquisition after 27.03.2024, required use in the project) are met.
The certificate is obtained via the BSFZ: bescheinigung-forschungszulage.de. The Forschungszulage itself is then determined in the procedure via the tax office.
Use the quick calculator at /guides/berechnung for a quick indication.
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