Forschungszulage: What Does 'Neuartig' Mean? (BSFZ)
What does Neuartig (novelty) mean for the Forschungszulage? Practical examples for software, AI and new contexts — plus how to demonstrate novelty for BSFZ.
The criterion "creative" is one of the most common stumbling blocks in the BSFZ argumentation.
Many projects are clearly innovative for the company, but from the perspective of the review logic they look like implementation of known solutions. Describing "creative" accurately significantly increases the chance of a positive certificate — and thus of the Forschungszulage as a plannable source of innovation financing.
Positive certificate & process:
"Creative" (in the R&D/innovation sense) means: your work is based on original, non-obvious concepts and hypotheses — that is, on independent, creative problem-solving with technical knowledge gain, not on routine.
Typical characteristics of creative work:
Systematic approach in practice:
Important: "Creative" does not mean "artistically creative", but technically/scientifically original.
Even if these activities occur "within the project", they are generally not the innovation work itself.
Practical examples:
Creative, if you e.g.:
Not creative, if you only:
Example context (software R&D):
Creative, if you:
Not creative, if you:
Creative, if the data collection/analysis is an integral part of the innovation, e.g.:
Not creative, if it is only:
Design is usually not R&D. Exception: design is an indispensable component of the innovation work (e.g. when design decisions trigger technically motivated hypotheses/tests).
If you want to describe the criterion, these building blocks help:
Key principle: Creative = independent, non-trivial technical problem-solving + systematic validation.
The Forschungszulage is attractive for many innovation projects because it is technology-neutral and does not only cover "laboratory research", but frequently product- and software-adjacent innovation — what matters is proof of novelty, risk/uncertainty, and systematic approach.
Technology-neutral explained: What tax incentives exist for innovation in companies? If you present this clearly, the Forschungszulage can be a strong, repeatable financing building block for your innovation roadmap.
Financing logic: Calculation Internal guidance & support: zeitmaker.com.
Official bodies (for context & process):
If you can honestly describe your project as a "standard implementation", it is usually not creative. If, on the other hand, you need hypotheses, variants, tests, and technical uncertainties, you are on the right track.
Yes, if the combination is not obvious and leads to a new or significantly improved solution — and you systematically reduce technical uncertainty in the process.
Usually not. "Being part of the project" is not enough: the activity itself must be an eligible innovation/R&D activity. Organisational tasks and marketing are typically supportive, but not the technical innovation work itself.
As a rule, no. Exception: debugging is part of the ongoing innovation phase because you are systematically resolving a technical uncertainty in the development process.
We support you with clean substantive delineation (in particular "creative", "risk/uncertainty", "systematic") and with a pragmatic, audit-proof presentation of your innovation project. More at: zeitmaker.com. ( Source)
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What does Neuartig (novelty) mean for the Forschungszulage? Practical examples for software, AI and new contexts — plus how to demonstrate novelty for BSFZ.
Key Forschungszulage and BSFZ terms explained simply: novelty, uncertainty, systematic approach and more. Avoid common mistakes in your application.
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