Research Allowance for Electrical Engineering & Electronics
In electronics development, research that involves technical risk is eligible – EMC certification and series production are not. Eligible work includes new circuit and power-electronics concepts, new sensor or RF technology, and embedded/firmware development with an open outcome. We draw an audit-proof line between research and routine layout.
All free & non-binding – no upfront risk.
Context
Electronics projects are assessed against the general R&D criteria and – for firmware/software components – against the ICT rules. What matters is a scientific-technical uncertainty, not the mere application of known circuit and layout rules.
Which R&D activities in Electrical Engineering & Electronics are eligible?
- New circuit or power-electronics concepts with uncertain behaviour (efficiency, interference immunity, thermal performance)
- New sensor systems, measurement technology or high-frequency/RF technology with a technically open outcome
- Embedded systems and firmware with genuine technical uncertainty (per the ICT criteria)
- Building and testing functional models and prototypes for validation
Example: research allowance in Electrical Engineering & Electronics
For illustration only – not a real client case.
Assumption: Assume around €360,000 of eligible R&D staff costs per year for a qualifying Electrical Engineering & Electronics project.
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.
Typical non-eligible activities & reasons for rejection
This is exactly where many first applications fail. These points come from the BSFZ review guidelines:
- Routine circuit design and PCB layout following known rules
- EMC testing, CE marking and certification of existing products
- Assembly, series production and production ramp-up
- Standard firmware adjustments, testing and debugging
- Installation and commissioning per manufacturer specifications without genuine modification
Research language instead of development language
The BSFZ assesses by scientific criteria. An example from Electrical Engineering & Electronics:
“Our PCB worked after a few attempts.”
“Whether a novel power-stage topology achieves the target efficiency at the required EMC interference immunity under defined load profiles – with an outcome that was open at the start of the project and measured threshold values.”
FAQ: research allowance for Electrical Engineering & Electronics
Which R&D activities in electronics are eligible?
Eligible work includes new circuit and power-electronics concepts, new sensor/RF technology and embedded/firmware development with genuine technical risk, as well as the building and testing of functional models.
Is PCB layout eligible?
Routine layout following known rules is not. It becomes eligible only when it involves resolving a genuine technical uncertainty that cannot be solved with standard methods.
Does EMC certification count as research?
No. EMC testing, CE marking and certification serve approval and marketability and are not eligible.