How your research allowance first application works.
The research allowance (Forschungszulage) is applied for in two stages: first the BSFZ certificate (proof of the R&D character, processing usually 2–3 months), then claiming it with the tax office via ELSTER. Zulagenlotse handles stage 1 and the application preparation – and on request stage 2 as well.
From idea to certificate
-
Free funding check
We check, with no obligation, whether your project can meet the R&D criteria and at what order of magnitude an application is worthwhile.
-
Identify and structure the project
We work out the knowledge gap, the technical risk and the systematic approach, and separate eligible from non-eligible activities.
-
Draft the portal fields and work packages
We phrase the BSFZ portal fields in “research language” – within the strict character limits – and translate your work into research hypotheses.
-
Fill in the portal and submit
You (or your tax advisor) submit the application via the BSFZ portal in your own name. We agree the final version together beforehand.
-
BSFZ review
The BSFZ usually completes its review within around two to three months. If there are queries (a request for additional information), you normally have only one chance to make corrections – this is where clean groundwork pays off.
-
Receive the certificate
The BSFZ certificate is a basic assessment notice for the entire project and can be used across several financial years.
The decisive fields – and their character limits
The application is submitted exclusively via the official online portal, in German. Only the text in the portal fields counts – external project descriptions are not taken into account. The limits are tight; every word has to land – ideally in research language rather than development language. What the BSFZ rejects is shown by the most common reasons for rejection. What belongs in each portal field is shown by the application completion guide.
| Field | Max. characters | Content |
|---|---|---|
| Title of the R&D project | 200 | A research title – sounds like a scientific project |
| Objectives / R&D content | 1.500 | Knowledge gap + research approaches to close it |
| Novelty | 500 | State of the art (with year) + what specifically is novel |
| Risks / uncertainties | 1.000 | Technical uncertainties – phrased scientifically |
| Planning / phases | 1.000 | Research phases + methodology (Frascati), not a work-package list |
Claiming it with the tax office
With the BSFZ certificate, the allowance is claimed per financial year via “Mein ELSTER” at the tax office and offset against your tax assessment or paid out. This is reserved tax advice: your tax advisor handles it – or, in direct cooperation with partner tax firms, we take on this part too (all-in package, 10 % success-based – no surcharge for stage 2). If you don’t have a tax advisor, we connect you with a suitable firm.
Retroactivity & deadlines
Applications are possible retroactively back to 2022. The assessment deadline runs for four years from 31 Dec of the expense year:
| Expense year 2022 | Deadline 31 Dec 2026 – act soon! |
|---|---|
| 2023 | 31 Dec 2027 |
| 2024 | 31 Dec 2028 |
| 2025 | 31 Dec 2029 |
Frequently asked questions about the process
How do I apply for the research allowance?
In two stages: first you apply to the BSFZ for the certificate confirming that your project is research and development. Then you claim the allowance per financial year via ELSTER at the tax office. Zulagenlotse supports stage 1 and the application preparation.
How long does the BSFZ certificate take?
The BSFZ states a processing time of up to three months; often the notice is issued after around two to three months. If a request for additional information comes in, the deadline to respond is short – often only about two weeks.
What happens if additional information is requested?
If a detail is unclear or incomplete, you get a one-off opportunity to make corrections within a deadline. If, on the other hand, a criterion is clearly not met, the application is rejected without any further query. That is why the first application has to be right from the start.
Do I have to submit interim or expenditure reports?
Unlike grant programmes, the BSFZ does not require interim or final reports. You do, however, have to document the R&D hours per employee – this is the basis for the later payout via the tax office.
Is a project allowed to fail?
Yes. Whether a project succeeds is irrelevant to eligibility – what matters is that the R&D criteria were met. Costs incurred up to the point of discontinuation generally remain claimable.