Apply for the German R&D tax credit – secure through the BSFZ certificate.
The research allowance (Forschungszulage) is a tax-based incentive for research and development staff costs that virtually every company can apply for: 25% of eligible costs (SMEs: 35%), up to €4,200,000 per year. It runs in two stages – BSFZ certificate, then the tax office – and can be claimed retroactively back to 2022.
Zulagenlotse takes on the difficult first part of the research allowance: the BSFZ certificate and the application preparation. You only pay on success – 10% of the funding paid out, with no upfront risk.
All free & non-binding – no upfront risk.
- Success-based & transparent
- In line with the review guidelines
- Retroactive back to 2022
The research allowance in one video
What qualifies, how much is in it for you – and why do most first applications fail? Our explainer video gets to the point.
What is the research allowance?
The research allowance is a tax incentive for research and development with a legal entitlement – technology-open and independent of size and sector. It is not a grant but is realised through your tax assessment.
Eligible above all are staff costs for R&D, contract research and – for sole traders and shareholders – their own work. FZulG and BSFZ are decisive; all figures as of July 2026.
Two stages – we handle the first, and both on request.
The research allowance runs in two steps. We get you safely through stage 1 – and for stage 2 we work directly with tax firms. On request we handle the entire procedure from a single source.
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BSFZ certificate Our service
The certification body for the research allowance (BSFZ) assesses whether your project qualifies as research and development – based on the Frascati criteria of novelty, technical risk and systematic approach. This is the demanding part where most first-time applications fail. This is exactly where we work for you.
- Identify R&D projects and frame them in “research language” rather than development language
- Draft the portal fields and work packages in line with the review guidelines – including the tight character limits
- Cleanly separate eligible from non-eligible activities (the most common reason for rejection)
- Result: the BSFZ certificate as the basis for the entire project – processing usually takes around 2–3 months
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Claiming it with the tax office Us or your tax advisor
With the certificate, the allowance is claimed per financial year via “Mein ELSTER” at the tax office and offset against your tax assessment or paid out. This is reserved tax advice: your tax advisor handles it – or, in direct cooperation with tax firms, we take on this part too, so you don’t have to worry about anything.
- Standard: we hand the solid groundwork to your tax advisor in a structured form – BSFZ part success-based at 10%
- All-in package: together with partner tax firms we also cover step 2 – one point of contact, 10% success-based (no surcharge for step 2)
- No tax advisor? We connect you with a suitable firm from our partner network
Honest, specialised, evidence-proof.
Radical transparency
No unproven success rates. Clear fees and an honest assessment of whether an application is worth it – deliberately different from the market.
Niche depth, not generalism
We know the eligible R&D activities typical for each sector and the common reasons for rejection – from software to mechanical engineering.
Evidence expertise
“Research language instead of development language”: we phrase the knowledge gap, risk and work packages so they hold up against the BSFZ review guidelines.
The R&D tax credit for your industry
We know the eligible R&D activities typical for each sector – and the common reasons for rejection.
AI, Software & SaaS
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MedTech & Biotech
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Defense & Security
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Mechanical Engineering
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Automotive & Mobility
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Chemicals & Materials
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Electrical Engineering & Electronics
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Energy, Cleantech & GreenTech
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Construction & Building Tech
Learn more →Two clear routes to your certificate
Full support
10% success-based
We prepare the BSFZ certificate and the application end to end. You only pay a share of the funding actually received – no fixed fee, no upfront risk.
View details →Application review
Fixed price
You wrote the BSFZ application yourself? We review it professionally and make it ready to submit – at a fixed price, without a consulting appointment.
View details →What changes in 2026?
On 1 January 2026 the research allowance became significantly more attractive through the tax-based immediate investment programme:
- Assessment base raised to €12M per year (previously €10M) – up to €4,200,000 funding/year for SMEs, €3,000,000 standard
- New overhead flat rate: a flat 20% of the eligible expenses incurred in the financial year (no individual proof required) – only for projects that started after 31 December 2025
- Owner work: 100 €/h (previously 70 €/h), max. 2080 h/year
- The 35% SME rate remains in place
All funding rates and limits are checked against the official sources (BMF/BSFZ) and carry a visible date stamp.
Frequently asked questions about the research allowance
What is the German research allowance (Forschungszulage)?
The research allowance (FZulG) is a tax-based incentive for research and development with a legal entitlement – technology-open and independent of size, sector and legal form. The procedure has two stages: first the BSFZ certificate, then claiming it with the tax office.
Who can apply for the research allowance?
In principle every company subject to tax in Germany that carries out its own R&D or contract research – regardless of size and sector. What matters is not the legal form but that a project meets the R&D criteria (novelty, risk, systematic approach).
How high is the research allowance in 2026?
The funding rate is 25%, and 35% for SMEs. From 2026 the assessment base is up to €12M per financial year – that is up to €4,200,000 of funding per year for SMEs. New from 2026 are, among other things, a 20% overhead flat rate (only for projects started after 31 December 2025) and 100 €/h for owner work.
Can I apply for the research allowance retroactively?
Yes. Applications are possible retroactively for projects back to 2022 (up to 4 years). For the 2022 expense year the assessment deadline ends on 31 Dec 2026 – so acting promptly pays off here.
What does support from Zulagenlotse cost?
Full support is success-based: 10% of the funding actually received, due only after the money has flowed – no fixed fee, no upfront risk. Alternatively, we review an application you prepared yourself at a fixed price (application review).
What does it cost me if no certificate comes through in the end?
With full support, nothing. We work on a purely success basis: the 10% fee applies exclusively to the funding actually received and is due only after the money has flowed. If no funding materialises, no fee arises – we share the economic default risk until you receive the funds. Only the optional application review is a separate fixed price.
How long does the whole thing take?
Preparing the application usually takes a few weeks depending on the project. The certification body states it typically processes the BSFZ certificate in around two to three months. Your tax advisor then claims the allowance with the tax office. We cannot guarantee a specific duration – the quality of the project description has the greatest influence on it.
Do I have to switch my tax firm for this?
No. We handle the upstream BSFZ part and the application preparation; claiming the allowance with the tax office stays with your existing tax advisor. If you don’t have one, or your firm prefers not to handle the research allowance, we can connect you with a partner firm on request.
Are my data and trade secrets safe?
Yes. We treat all project and company data in strict confidence, work data-minimally and pass nothing to third parties without your consent. On request we sign a non-disclosure agreement (NDA) up front. Especially for sensitive topics, we phrase the application so the R&D criteria are demonstrable without disclosing confidential details.