The major legislative changes to the research allowance are documented in the changelog. This live ticker covers everything in between: court rulings, drafts of new administrative guidance, and updates to the BSFZ review guidelines. Every entry carries a date and a source – entries we currently only know via a secondary source that has not been independently checked are explicitly flagged as such.
- Legislation
Investment Booster Act takes effect: overhead flat rate and higher assessment base
New 20% overhead flat rate for projects started after 31 Dec 2025, maximum assessment base rises to €12M (up to €4.2M allowance for SMEs), owner-work rate rises to €100/h. See the full changelog for details.
Source: Gesetz für ein steuerliches Investitionssofortprogramm, BGBl. 2025 I Nr. 161, Art. 3 · link
- Case law
Case 8 K 144/24: only core R&D activities count for contract research
According to a secondary report, only the contractor’s core R&D activities are eligible for contract research – ancillary services such as recruitment or translation are not meant to enter the assessment base.
Not independently verified: As above: known only via a secondary source, not checked against the ruling text.
Source: Sekundärbericht – nicht unabhängig verifiziert · link
- BSFZ practice
BSFZ updates its review guidelines again (current version)
Currently valid version of the review guidelines, dated 10/2025.
Source: BSFZ – Prüfleitfaden, Stand 10/2025 · link
- Draft
Federal Ministry of Finance publishes draft revision of its guidance letter
The draft is intended to replace the BMF letter of 7 February 2023 and reflects the higher rates introduced by the Growth Opportunities Act (70% contract research, 35% SME bonus, €70/h owner work) plus a grandfathering rule for 2020/2021 cases. It does not yet reflect the 20% overhead flat rate from the 2026 Investment Booster Act. Comments were accepted until 11 November 2025; a final version has not yet been published.
Source: EY · link
- Case law
Case 8 K 153/23: novelty for software/AI projects
According to a secondary report, merely combining existing technologies does not satisfy the novelty criterion – a fundamentally new technological approach is required.
Not independently verified: As above: known only via a secondary source, not checked against the ruling text.
Source: Sekundärbericht – nicht unabhängig verifiziert · link
- Case law
Fiscal Court of Baden-Württemberg (5 K 2302/24): 35% SME bonus applies only from 28 Mar 2024
According to this ruling, the increased 35% SME rate applies only to expenses incurred from 28 March 2024 onward; earlier periods remain at 25%. An appeal is pending before the Federal Fiscal Court (case III R 24/25) – based on our research, the first BFH proceeding on the FZulG at all.
Not independently verified: As above: known only via a secondary source, not checked against the ruling text or the BFH proceedings database.
Source: Sekundärbericht – nicht unabhängig verifiziert · link
- BSFZ practice
BSFZ updates its review guidelines
First update to the review guidelines since their initial publication in 2024.
Source: BSFZ – Prüfleitfaden, Stand 03/2025 · link
- Case law
Case 8 K 7/23: systematic approach and GBER taking precedence over the Frascati Manual
According to a secondary report, the ruling requires a rough work plan with milestones and resource planning to satisfy the "systematic approach" test – and treats the GBER definitions (Art. 2 No. 84–86) as taking precedence over the OECD Frascati Manual.
Not independently verified: The case number and court are known to us only via a law-firm FAQ page that cites no primary source itself (it inconsistently names the court as FG/VG Berlin). Verify against the original ruling before citing.
Source: Sekundärbericht – nicht unabhängig verifiziert · link
- BSFZ practice
BSFZ publishes its review guidelines for the first time
For the first time, the German research allowance certification body (BSFZ) and the Federal Ministry of Education and Research jointly publish how they derive and apply the novelty, uncertainty/risk and systematic-approach criteria from § 2 FZulG and the GBER.
Source: Kleeberg (Fachbeitrag zur Veröffentlichung) · link
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Frequently asked questions
Where do the ticker entries come from?
Every entry links its source directly: statutes and the Federal Law Gazette for legislative changes, the Finance Ministry for guidance letters, the BSFZ for its review guidelines. Entries about court rulings that we currently only know through a secondary source are explicitly flagged as "not independently verified".
How often is the ticker updated?
Whenever there is a sourceable development – new Finance Ministry letters, updated BSFZ review guidelines, published court rulings or legislative changes. There is no fixed schedule, but every entry carries a date.
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