The BSFZ certificate: the first step to the research allowance
The BSFZ certificate is the first part of the research allowance (Forschungszulage): the certification body for the research allowance (BSFZ) assesses in substance whether your project constitutes research and development within the meaning of the Research Allowance Act (FZulG). The application is free of charge; only once you hold the certificate can the allowance then be claimed with the tax office.
What is the BSFZ certificate?
The research allowance runs through two separate procedures. In the first, the BSFZ – a joint institution acting on behalf of the federal government – assesses solely the technical question of whether your project constitutes research and development (R&D) within the meaning of the FZulG. It does not decide on the amount of funding; that is the tax office’s job. Without the BSFZ certificate, however, there is no allowance – which is why it is the decisive step.
How does the BSFZ procedure work?
- BSFZ application (substantive review). You describe your R&D projects in the digital BSFZ portal and authenticate yourself with your ELSTER certificate. The application can be submitted before, during or after the work is carried out and is free of charge. According to the BSFZ, processing usually takes around two months.
- Tax application with the tax office. After the end of the financial year in which the eligible expenses were incurred, your tax advisor claims the research allowance with the tax office – for multi-year projects, separately for each financial year.
The complete path – from structuring to claiming – is shown in the first-application process. We summarise the requirements for the research allowance separately.
What information does the BSFZ need?
At the heart of it is the project description: the objective, the starting point and the technical-scientific question your project addresses. The BSFZ assesses this against the criteria for research and development – in particular novelty, scientific-technical risk and a planned, systematic approach. The key is to draw a clear, traceable line between the research share and routine development. What belongs in each portal field – including the character limits – is shown in the application guide.
How long does the certificate take – and what does it cost?
The BSFZ application is free of charge. According to the BSFZ, the processing time is usually around two months. No one can guarantee a specific duration or a specific outcome – the quality of the project description has the greatest influence on it.
Common reasons for rejection – and how to avoid them
Most applications don’t fail for a lack of research content, but on the description: anyone who frames their work in development language (“testing”, “debugging”, “production ramp-up”) rather than research language risks a rejection. We show you how to avoid this in detail under The most common BSFZ reasons for rejection and Research language instead of development language. You can estimate the possible amount of your funding with the research allowance calculator. Has your application already been rejected? Here’s how to handle an objection with the BSFZ.
Frequently asked questions about the BSFZ certificate
What does the BSFZ certificate cost?
The application to the certification body for the research allowance (BSFZ) is free of charge. Costs only arise if you have external support in preparing the application.
How long does the BSFZ procedure take?
According to the BSFZ, the processing time is usually around two months. You can submit the application before, during or after carrying out the R&D project.
Do I strictly need the BSFZ certificate?
Yes. Without the BSFZ’s R&D certificate, the tax office cannot assess any research allowance. It is the first of two steps and concerns solely the substantive question of whether your project constitutes research and development within the meaning of the law.
Who submits the tax application?
The application for the research allowance is filed by your tax advisor with the tax office after the end of the financial year – on the basis of the BSFZ certificate. Zulagenlotse takes on the upstream BSFZ part and the application preparation.