„The research allowance (Forschungszulage)? My tax advisor takes care of that." We hear this sentence often – and it is only half true. The research allowance runs in two stages that call for two very different competencies. Anyone who fails to separate them either gives away money or is surprised by a rejection.
Two stages, two competencies
- Stage 1 – the BSFZ certificate: the substantive proof that your project is research & development. A scientific-technical procedure.
- Stage 2 – claiming it: the allowance is applied for via the tax return at the tax office and then offset or paid out.
What your tax advisor does
Stage 2 is the classic domain of your tax advisor: entering the research allowance in the tax return, claiming it correctly via ELSTER and settling it with the tax office. That is reserved tax advice – and this is exactly where your firm belongs. How this part works is shown by Claiming the research allowance via ELSTER.
What lies outside their core business
Stage 1 is not a tax question. The certifying body (BSFZ) assesses against scientific criteria: novelty, technical risk, systematic planning. The application has to describe your development work in research language – not in tax or product language. That is a different craft, one that very few firms offer. And this is exactly where most applications fail. More on this: Research language instead of development language and the BSFZ certificate in detail.
This is not a reproach – but a division of labour
A tax advisor is an expert in tax law, not in the substantive assessment of research projects – nor does one have to be. The BSFZ certificate is explicitly not reserved tax advice. A clean split makes sense: the technical part by a funding consultant, the tax part by your firm.
The best model: hand in hand
We take on the BSFZ certificate and the application preparation – audit-proof and success-based – and hand the finished proof over to your tax advisor, who claims the allowance with the tax office. That way, everyone plays to their strength. How it all comes together is set out in the process of the initial application; for firms there are dedicated cooperation models.
Whether your project is eligible for funding is something we clarify with no obligation in the free funding check – gladly in coordination with your tax advisor.
Frequently asked questions about the collaboration
Can my tax advisor handle the research allowance entirely?
The tax claim – yes, that is his job. The upstream BSFZ certificate, on the other hand, is a scientific-technical proof and not reserved tax advice. Many firms don’t offer this part because it requires different expertise.
Is application preparation by a funding consultant permitted?
Yes. Supporting the BSFZ certification procedure and preparing the application are not reserved legal or tax services. The actual claiming with the tax office remains with your tax advisor.
Do you work together with my tax advisor?
That is exactly the idea. We take on the BSFZ certificate and the application preparation, and your tax advisor then claims the allowance with the tax office. On request, we coordinate directly with the firm.