You claim the research allowance (Forschungszulage) via Mein ELSTER with the tax office – but only in Step 2. The procedure has two stages: in Step 1 the BSFZ certificate confirms that your project is research & development. Only after that comes the claim for tax purposes, through a separate research allowance application with the tax office.
The two stages at a glance
Many people confuse the two steps – and wonder why the BSFZ certificate alone does not yet bring any money. It is only the proof. Only the ELSTER application triggers the assessment and payout.
| Stage | What happens | Where |
|---|---|---|
| Stage 1 | BSFZ certificate: proof that this is R&D | Certifying body (BSFZ) |
| Stage 2 | Research allowance application: claim for tax purposes | Mein ELSTER / tax office |
The BSFZ certificate is a basic assessment notice and can be used for several financial years. So you do not reapply for it every year – the ELSTER application, by contrast, is filed per financial year.
What you need for Step 2 in ELSTER
The claim runs through Mein ELSTER. For this you need an ELSTER user account with a certificate. Register in good time, because activation takes a few days.
- A registered ELSTER user account with a valid certificate
- The BSFZ certificate on hand as the basis
- Your documented eligible expenses, above all the R&D personnel costs
- The R&D hours worked per employee – cleanly documented
How to fill in the individual fields correctly is shown in our application filling guide.
When to file the application
The research allowance application is filed per financial year – specifically after the end of the respective financial year, together with or after your tax return. The basis is your documented eligible expenses, first and foremost the R&D personnel costs. That is why ongoing time tracking per employee matters so much: it is the evidence for the amount you claim.
Credit and payout
After the application, the tax office assesses the research allowance. The assessed allowance is credited against the assessed income tax. If the allowance is higher than the tax, the excess amount is paid out – as a refund. That is why real money flows even in a loss situation or entirely without a tax burden. Read more under Payout even without a profit. How to correctly record and account for the transaction afterwards is explained separately.
How we support you
In practice, money rarely fails because of a lack of will, but because of thorough preparation: the BSFZ certificate, robust time tracking and a correctly filled-in ELSTER application have to mesh together. That is exactly what we coordinate in the all-round package – the claim for tax purposes is handled by partner tax firms. Whether the effort is worth it for you is something we clarify up front and without obligation in the free funding check.
Frequently asked questions about claiming via ELSTER
How do I claim the research allowance via ELSTER?
In two steps: first you need the BSFZ certificate, which confirms that your project is research and development. After that you file the research allowance application via Mein ELSTER with the tax office – per financial year, after that year has ended, together with or after your tax return. The basis is your documented eligible expenses, above all the R&D personnel costs.
Do I need an ELSTER certificate?
Yes. For Step 2 you need an ELSTER user account with a certificate. Without a registered account and a valid certificate, the research allowance application cannot be submitted with authentication in Mein ELSTER. You should therefore start the registration well before your planned submission.
When do I file the ELSTER application?
The research allowance application is filed per financial year – specifically after the respective financial year has ended, together with or after your tax return. As a basic assessment notice, the BSFZ certificate can be used for several financial years, so you do not have to reapply for it every year.
Is the research allowance paid out or offset against tax?
Both are possible. The assessed research allowance is first credited against the assessed income tax. If the allowance is higher than the tax, the excess amount is paid out. That is why real money flows even in a loss situation or with no tax liability – as a refund with the tax assessment.