Forschungszulage 2026: All Changes at a Glance

Why this article matters

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.

Key changes at a glance (2024 vs. 2026)

Temporal application: cut-off dates matter (not "the project year")

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.

Most important cut-off dates

• 28 March 2024: central expansions (KMU rate 35%, 70% contract research, depreciation, own contribution 70 €/hr.).
• 1 January 2026: new upper limit (12 million €), 20% overhead flat rate (for projects starting from 2026), own contribution 100 €/hr. for activities from 2026.

If you want to quickly check which rules apply in your case: quick check via our calculator.

Baseline: What was the Forschungszulage like before the changes?

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.

What changed in 2024? (since 28 March 2024)

Increased assessment basis (since 28.03.2024)

• 10 million € maximum assessment basis per fiscal year (instead of 4 million €).
• This significantly increases the maximum funding framework (depending on the funding rate).

Improved funding rates for KMU (since 28.03.2024)

• KMU: 35% Forschungszulage on the assessment basis (instead of 25%).
• Large companies: 25% (unchanged).

Important note in practice: The Forschungszulage is technology-neutral and funds innovation in products, software and processes – not just "classic research".

Contract research: higher claimable amount (since 28.03.2024)

• Contract research (EU/EEA) is claimable at 70% in the assessment basis (instead of 60%).
• This is not a 70% funding rate, but a higher cost basis to which 25% or 35% is then applied.

Depreciation on assets becomes eligible (since 28.03.2024)

Since 2024, depreciation on certain movable, depreciable assets can be eligible – provided that, among other things:

• the project started after 27 March 2024,
• the asset was acquired/manufactured after 27 March 2024,
• it is required for the eligible project and used exclusively for the company's own operations.

What changed in 2026? (from 1 January 2026)

Assessment basis rises to 12 million € p.a. (from 01.01.2026)

• From 1 January 2026 an upper limit of 12 million € per year applies (for expenses from this date).
• This means at 35% (KMU) a calculated maximum funding of 4.2 million € p.a., and at 25% of 3.0 million € p.a.

Overhead flat rate 20% (from 2026 – only for projects starting from 2026)

For projects that begin after 31.12.2025, additional overhead and operating costs are recognised on a flat-rate basis:

• 20% on the "otherwise incurred" eligible expenses of the fiscal year.

In practice this is a significant lever, because it makes innovation more plannable (fewer individual receipts required, larger funding basis).

Own contribution: 100 € hourly rate (from 2026 for activities from 2026)

• The flat rate rises to 100 €/hr.
• still a maximum of 40 hours per week claimable
• applies to activities from 01.01.2026 (even if the project started earlier).

Note on depreciation: improved AfA rules (EStG § 7) available

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.

What the changes mean for an ongoing or planned application depends on the project start date and the cut-off dates. We work through that case by case in our Forschungszulage consulting.

Beyond the legal changes: the state of the art keeps moving

The BSFZ criteria have stayed the same since 2020. The review still feels stricter, because the yardstick moves: the state of the art is not static. What was an unsolved technical problem two or three years ago is often addressed today by known methods, frameworks or standard architectures.

AI projects are a good example. Hallucinations in Large Language Models used to be easier to describe as a technical uncertainty. Today there are established approaches such as RAG, self-check methods or graph-based systems. AI projects remain eligible, but the application has to explain why these methods are not sufficient in the specific use case, for example because data structure, latency requirement and error tolerance cannot technically be achieved at the same time.

What is more likely to pass today

Successful applications usually follow a clear technical thread:

1. State of the art: What is technically possible today?
2. Technical target: Which measurable target value should be achieved?
3. Path to get there: Which methods, work packages or prototypes are you testing?
4. Risk: Why is it uncertain that the approach will work?

Weak would be: "We are building an innovative platform with a better user experience." Strong is, for example:

Existing systems process 10 requests per second. The goal is 50 requests per second through a new caching and prioritization approach. It is uncertain whether latency stays stable under real load peaks.

The further the state of the art progresses, the more precisely you need to work out the technical novelty. The guide to the requirements for the Forschungszulage shows what that means for your project.

Official sources & important contacts

• Certification Body for Forschungszulage (BSFZ): bescheinigung-forschungszulage.de
• Federal Law Gazette / recht.bund.de (statutory announcements and ordinances): see references at the BSFZ (where the official sources are consolidated).