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generated on 21.01.2020

New research allowance law came into force on 01.01.2020





The new law on tax incentives for research and development (Forschungszulagengesetz - FZulG) aims to establish tax incentives for research and development in companies in Germany - with a particular focus on SMEs. Tax incentives for research are intended to encourage SMEs in particular to invest more in their own research and development activities. Funding is now also available for the award of a research contract by the person entitled to the allowance within the framework of external contract research at research institutions.