What is the Forschungszulage? The full overview for 2026
Germany's most important R&D incentive — explained simply: what it is, who gets it, and how much is in it for you.
Definition
The Forschungszulage reimburses up to 35% of your R&D costs — even retroactively, with a statutory legal entitlement.
No basic research required
You don't need scientific research. Software development, product improvements, and process optimization count just as much — as long as there's technical uncertainty behind them.
Statutory legal entitlement
No competition, no selection process. If your project meets the criteria, it must be funded — regardless of the budget situation.
Even without profit
You don't have to pay taxes to benefit. If the funding exceeds your tax liability, the rest is paid out in cash — giving pre-profit startups a real liquidity boost.
Who is it worth it for?
Is your industry covered? Most likely, yes.
What matters isn't the industry sector, but whether you carry out technical development involving innovation. This is how applications are distributed nationwide:
And no matter how big you are:
86%of applications come from SMEs and start-ups
- Software, IT & AI
- Machinery & Plant Engineering
- Electronics, Optics & Electrical Engineering
- Metal, Chemistry & Materials
- MedTech, Health & Life Sciences
- Vehicle Construction & Mobility
and many more – Your industry not listed? Get a free check in 15 minutes →
Requirements
What you need to qualify
Four formal requirements — all met? Then you are generally entitled to the Forschungszulage.
All requirements in detail →
- Tax liability in Germany
- Subject to unlimited or limited tax liability.
- No company in difficulty
- No undertaking in difficulty under EU state aid law, no insolvency, no outstanding EU recovery claim.
- Taxable legal form
- GmbH, AG, KG, OHG, sole proprietors, freelancers, farmers and foresters, opting partnerships — all qualify.
- EEA for contract research
- The contractor must be based in the EEA.
Facts & Figures
Low bureaucracy, eligible for retroactive projects, and attractive funding rates
Three figures that help you decide quickly whether this is even relevant for you.
Funding rate SMEs
on the eligible assessment base (25% for large companies)
Retroactive
you can still submit R&D expenses from past years
Maximum
funding per year and company — corporate groups are consolidated
How much would it be for you?
Move the sliders for a ballpark figure. You'll get the final number in the initial consultation — this one is enough to decide whether it's worth pursuing.
Real-world examples
Sounds too good to be true? Here are funded projects
From AI to hardware to SaaS — these are the kinds of projects funded by the Forschungszulage.
AI speech recognition for care documentation. A novel NLP architecture with genuine technical uncertainty around recognition accuracy.
Go deeper: our guides
Four concise guides on the Forschungszulage — from eligibility to the concrete calculation.
Requirements
Who is eligible, which projects count, and what the BSFZ actually checks.
Calculation
Which costs are eligible, how the funding amount is composed, and what ends up in your account.
Application
Step by step through the BSFZ portal and tax office — deadlines and common pitfalls included.
FZulG law
The Forschungszulagengesetz at a glance: paragraphs, definitions, and the legal entitlement.
Your path
Should I do it myself or hire a consultancy?
Both work. Which path fits depends on time, risk, and scale — here are the three most important differences.
Internal time investment
Under 5 hours spread across 4 calls
40–80 hours over several weeks
Success rate
92% (our own applications, last 4 years)
~75% market average
Cost structure
100% success-based — no success, no fee
No fee, but your hours instead
FAQ
What newcomers ask first
Contact
Sounds relevant? Let's take a quick look.
A 15-minute initial consultation is enough to clarify whether this is a fit for you at all — and at what scale. Free and without obligation.