Apply for research tax allowance

The application procedure at a glance

The application for a research allowance is a two-step process. In the first step, the eligibility of your project is checked and certified by the Research Grant Certification Office before the actual application can be submitted to the tax office in the second step.

What is the two-stage application procedure for the research tax allowance?

First step

Step 1: Application for R&D certificate at the
Research Grant Award Office (BSFZ)

Prior to the actual research grant application, you must present for validation your eligible activities to the BSFZ. The validation process is required to verify the eligibility of your activities. The validation statement is subsequently valid for the entire project duration.

The application for an R&D certificate is submitted online via the BSFZ portal and is free of charge.

There is no deadline for the application. You can submit the application at any time or file an appeal in the event of a rejection.

Second step

Step 2: Application for research allowance
at the tax office

The application for research allowance is submitted annually to the responsible tax office. For this purpose, you need the R&D certificates that you receive from the BSFZ. The tax office determines the amount of the research allowance and offsets it against your tax liability in the tax assessment or pays it out as a tax refund.

Application is made online via the annual submission of the cost report by ELSTER form in the MEINELSTER portal.

You submit the free Elster application after the end of the fiscal year of the R&D activities and no later than four years thereafter.

Benefit from our expertise and arrange a no-obligation telephone call to discuss your application for an R&D certificate or the possibilities of an objection.

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