Forschungszulage: Fixed Asset Funding Since 2024

Why is the Forschungszulage so attractive?

For many companies, the Forschungszulage is one of the best options to support research and development (R&D) in a predictable way—regardless of whether traditional grant programs are currently available or lengthy competitive procedures are underway. New (and especially relevant for many businesses): fixed-asset funding is possible (under certain conditions) and can provide additional relief for R&D projects.

If you want to get oriented first, start here:

• What's new & what changed (2024 and 2026)
• How the Forschungszulage is calculated

Fixed assets in the Forschungszulage: What is eligible?

In fixed-asset funding within the framework of the Forschungszulage, the focus is on the depreciation of acquisition and production costs of a depreciable movable fixed asset if it is used in the R&D project.

Typical examples of eligible fixed assets:

• Machinery
• Industrial equipment
• Operating fixtures
• Office and business equipment

Important: The responsible body reviews whether the asset is necessary for carrying out the eligible R&D project—i.e., whether it has a functionality/property that is absolutely required for the chosen solution approach.

What is not eligible (and when can fixed assets be submitted)?

Not eligible, in particular, are assets pursuant to Section 6 (2) and (2a) of the German Income Tax Act (EStG) (e.g., land, shareholdings, current assets/inventory), intangible assets (e.g., software, licenses, usage rights) as well as low-value assets with acquisition or production costs up to €800.

For financial years beginning after December 31, 2023, fixed assets can be submitted for review as part of the application to the Bescheinigungsstelle Forschungszulage—provided that the R&D project in which the asset is used started after March 27, 2024 and the asset was acquired or produced after March 27, 2024. The certification body also checks whether the asset is necessary for carrying out the eligible R&D project (i.e., absolutely required for the solution approach pursued) and in which sections of the work plan it is needed.

What do you need to state in the application about fixed assets?

More about the full application process here.

For each fixed asset, it should be clearly documented:

• Which sections of the work plan require it
• Why it is necessary for the solution approach
• How exactly it is used in the R&D project

For the overall process, it is usually helpful to clarify the basics of the Forschungszulage calculation first.

Supplementary application: Submit fixed assets retroactively

More on this in the most common questions about the Forschungszulage.

A supplementary application for fixed assets may be possible if:

• a notice has already been issued in which at least one project was evaluated positively,
• the project term begins after 03/27/2024,
• and the original application was submitted at a time when applying for fixed assets was not yet possible.

Official points of contact

If you want to read the requirements in the original, these official bodies are particularly relevant:

• Bescheinigungsstelle Forschungszulage (BSFZ)
• German Customs (Forschungszulage) – search for "Forschungszulage"

Conclusion: Include fixed assets smartly – use the Forschungszulage optimally

The extension to include fixed assets makes the Forschungszulage even more attractive in many cases: especially for R&D projects with significant technical equipment (e.g., prototype development, test rigs, production-adjacent development), fixed-asset funding can be a real lever. What matters is a clean justification of necessity in the work plan and compliance with the cutoff dates.

For quick orientation:

• Changes & classification
• Calculation logic