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.

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Key changes at a glance (2024 vs. 2026)

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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.

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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.

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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.

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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.

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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).