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Industry: Chemistry & Materials

Research Allowance for Chemistry & Materials Technology

In chemistry and materials technology, research with an uncertain outcome is eligible – routine formulation work and quality control are not. Eligible activities include new materials and formulations with an open property profile, new synthesis routes or catalysts, and scale-up involving genuine process-engineering uncertainties. We draw the line in a review-proof way.

Research allowance for Chemistry & Materials

Context

Projects in chemistry and materials technology are assessed against the general R&D criteria: there must be a scientific-technical uncertainty whose outcome was open at project start. Merely applying known formulations or processes within an established framework is not research.

Which R&D activities in Chemistry & Materials are eligible?

  • New formulations, active-ingredient or material systems with a property profile that was uncertain at project start
  • New synthesis routes, catalysts or reaction control approaches with a technically open outcome
  • Scale-up from laboratory to pilot/technical scale, where genuine process-engineering uncertainties have to be resolved
  • Developing new testing or analytical methods that yield insights beyond established methods
Example calculation

Example: research allowance in Chemistry & Materials

For illustration only – not a real client case.

Assumption: Assume around €380,000 of eligible R&D staff costs per year for a qualifying Chemistry & Materials project.

Research allowance for SMEs (35%) €133,000 per year
Standard rate (25%) €95,000 per year

Simplified example based on the eligible R&D staff costs (as of July 2026); excluding the overhead flat rate, contract research, owner work and the cap. Your actual funding depends on the individual case.

Estimate your amount in the calculator →

Typical non-eligible activities & reasons for rejection

This is exactly where many first applications fail. These points come from the BSFZ review guidelines:

  • Routine adjustment of formulations or formulation quantities within the known technical framework
  • Pure quality control, incoming-goods inspection and standard analytics
  • Production ramp-up and ongoing production after development is complete
  • Approval and registration activities (e.g. REACH registration, labelling)
  • Compliance with standards and recurring standard tests

Research language instead of development language

The BSFZ assesses by scientific criteria. An example from Chemistry & Materials:

Development language

“We developed a new coating that adheres better.”

Research language

“Whether a novel binder–filler system significantly increases adhesion strength and temperature resistance compared with the state of the art – with an open outcome, tested against defined threshold values.”

More on research language →

FAQ: research allowance for Chemistry & Materials

Which R&D activities in chemistry/materials are eligible?

Eligible activities include new formulations and materials with an uncertain property profile, new synthesis routes and catalysts, and scale-up involving genuine process-engineering uncertainties – in each case with an outcome that was open at project start.

Is scale-up into production eligible?

Only as long as a genuine technical uncertainty remains (e.g. at pilot/technical scale). Pure production ramp-up and ongoing production after development is complete are not eligible.

Does REACH registration count as research?

No. Approval and registration activities serve marketability and are not research within the meaning of the FZulG (Research Allowance Act).

Eligible in Chemistry & Materials? Check for free.

We tell you honestly whether – and roughly how much – a BSFZ application is worth for your project.