A rejection by the BSFZ is not the end of the procedure. Against the rejecting notice you can file an objection (Widerspruch) within one month – an administrative legal remedy addressed to the certification body (BSFZ), the Bescheinigungsstelle Forschungszulage. What matters is directing the right remedy to the right recipient. Because in parallel there is a second, entirely different route at the tax office.
Two notices, two remedies
The research allowance (Forschungszulage) runs through two separate procedures – and each has its own legal remedy. Anyone who confuses them turns to the wrong body and risks letting the deadline lapse.
| Objection (Widerspruch) | Appeal (Einspruch) | |
|---|---|---|
| Against what? | Rejecting BSFZ notice | Tax office’s tax assessment notice |
| Recipient | Certification body (BSFZ) | Competent tax office |
| Legal basis | Administrative law (VwGO context) | Fiscal Code (AO) |
| Deadline | 1 month from notification | 1 month from notification |
| Subject of review | Is it research & development? | Tax assessment/offsetting |
In short: against the substantive BSFZ rejection, the objection to the BSFZ is the remedy. Against the tax assessment notice, the appeal at the tax office is the remedy – it concerns the tax assessment, not the certification.
Objection against the BSFZ notice: the procedure
The objection is the administrative legal remedy against the substantive rejection. Here is how to proceed in a structured way:
- Note the deadline: one month from notification of the notice – first check the instructions on legal remedies (Rechtsbehelfsbelehrung).
- Read the notice carefully: the reasoning reveals which criterion the BSFZ considered unmet.
- Give a substantive justification: the improvement starts exactly at that point – demonstrable along novelty, technical risk and systematic approach.
- Submit in writing: to the BSFZ as the issuing body, with the file reference and a clear declaration of objection.
What belongs in the justification?
Many rejections have recurring causes: product language instead of research language, a novelty phrased too vaguely, or economic instead of technical risks. A robust justification for the objection addresses exactly these points. For orientation: the most common BSFZ reasons for rejection and how you can use research language instead of development language. The justification should clear up these avoidable weaknesses in wording:
- "Our product can do X" – sales language instead of a described knowledge gap.
- "Our approach is novel" – without naming concretely what is technically new.
- "Whether the market will accept it" – an economic, not a scientific-technical risk.
If the objection is not upheld
If the BSFZ does not uphold the objection, the next step is generally a lawsuit before the administrative court. That is an independent judicial proceeding with its own requirements as to form and deadline. In practice, much can be clarified beforehand at the substantive, technical level.
Objection, or better to reapply?
Not every rejection belongs in an objection procedure. If it rests on an avoidable presentation, an improved justification can make sense; if the project is documented too thinly on the merits, a cleanly redrafted application is often the clearer path. For redrafting, our application aid helps. If you want an already prepared or revised application reviewed on the merits before submission, the application review is the right step. Unsure which path is right? Start with the free funding check – we assess your case on the merits.
Frequently asked questions about the objection to the BSFZ
How do I file an objection against the BSFZ rejection?
You address the objection in writing to the certification body (BSFZ), which issued the rejecting notice. State the file reference of the notice, declare that you are filing an objection, and justify it on the merits – that is, why the project meets the criteria of novelty, technical risk and systematic approach. The specific form and recipient are set out in the instructions on legal remedies in your notice.
What deadline do I have for the objection?
The deadline is one month from notification of the rejecting BSFZ notice. It is a preclusive deadline: if the objection arrives too late, the notice generally becomes final and binding. So immediately upon receipt, check the instructions on legal remedies and note the end of the deadline.
Objection to the BSFZ or appeal at the tax office?
These are two different procedures. Against the substantive rejection of the BSFZ certificate, you file an objection with the BSFZ (an administrative legal remedy). Against the tax office’s tax assessment notice – for example regarding the amount of the offset – you file an appeal at the tax office under the Fiscal Code (Abgabenordnung). Both have a one-month deadline, but different recipients. Anyone wanting to challenge the BSFZ rejection is in the wrong place at the tax office.
Is an objection worthwhile – or better to reapply?
That depends on the reason for rejection. If the rejection rests on an avoidable presentation – product language, vague novelty, economic instead of technical risks – a substantively improved justification can make sense. If the project is weakly documented on the merits, a cleanly redrafted application is often the clearer path. No blanket statement about success can be made; what matters is the substantive quality.