Forschungszulage in 60 seconds.
A federal, themenoffen tax credit for research and experimental development under the Forschungszulagengesetz (FZulG). It is a Rechtsanspruch — not a competitive grant, no application window, no Kontingent. Available indefinitely, claimable retroactively for up to four assessment periods.
Source: § 3 FZulG; Wachstumschancengesetz (28.03.2024); Gesetz für ein steuerliches Investitionssofortprogramm (18.07.2025).
And where it doesn't.
The BSFZ assesses every project against three substantive criteria: Neuheit, Ungewissheit, Systematik — novelty, technical uncertainty, and a planned, systematic approach. Software projects can qualify, but not every software project does.
Often qualifies
New algorithms or models where the outcome is technically uncertain. Original architecture for a problem with no established solution pattern. Experimental development of platform mechanics, data pipelines or domain logic that requires iterative validation. Real-time, distributed or performance-critical systems where the engineering path is not predetermined.
Often does not qualify
Integration of off-the-shelf products in documented patterns. Standard CRUD applications, marketing sites, content systems built to known templates. Migrations to a newer stack without substantive re-engineering. UI redesigns. Bug fixing and maintenance.
The line in practice
It is the work, not the deliverable. A SaaS dashboard is not, by itself, R&D. The novel data model and matching engine behind it might be. We help separate the two cleanly in scope and documentation — your partner and the BSFZ decide what holds up.
Two roles. One delivery.
We are software engineers. We do not file BSFZ or Finanzamt applications, and we do not give tax or legal advice. The Antrag process runs with a specialised partner — Forschungsmittel.com, a former H-Studio client — who handles the BSFZ-Bescheinigung, coordination with your tax advisor, and the Festsetzungsantrag.
H-Studio
- Scope shaping with R&D-eligible work separated and labelled
- Build of MVP, platform or modernisation
- Engineering documentation in the structure the BSFZ expects — hypotheses, alternatives considered, technical uncertainty, results
- Hours and roles tracked in a way that supports later evidence
Forschungsmittel.com
- Pre-assessment of project fit against FZulG criteria
- Drafting and filing of the BSFZ application
- Coordination with your Steuerberater for the Festsetzungsantrag
- Support during BSFZ queries and audits
- Operates as an independent partner; fee and terms agreed directly between you and them
You
- Decision-maker on whether to apply
- Owner of the relationship with your tax advisor and Finanzamt
- The Zulage is paid out to your company — not to us or the partner
Architecture-first documentation, by default.
This is where our normal way of working aligns with what the BSFZ needs to see. The same architectural rigour that makes a system maintainable also makes the R&D component legible to a reviewer.
From conversation to claim.
Free 30-min fit conversation
No obligationWe screen the project shape with you. If it is unlikely to qualify, we say so. No obligation, no pitch.
Joint pre-assessment with the partner
If there is a plausible fit, Forschungsmittel.com runs a more detailed pre-assessment. They quote their fee directly.
Architecture Sprint
from €3.5k · 5 daysStandard H-Studio engagement. Scope is structured with R&D separation from the start. More on the Sprint.
Build with parallel documentation
Standard MVP / platform build. R&D documentation runs alongside delivery, not after.
BSFZ + Festsetzungsantrag
Partner files. We support with engineering evidence where needed. Your Steuerberater handles the tax side.
FAQ.
Do you guarantee a Forschungszulage?
No. No serious party can. Eligibility is determined by the BSFZ on substance; the credit is calculated and granted by your Finanzamt. We help maximise the chance that the substance and documentation hold up.
Who pays whom?
You pay H-Studio for the build. You pay Forschungsmittel.com directly for the application work — under their terms. The Zulage itself is paid to your company against tax liability (or as a refund of the surplus).
Can I file myself?
Yes. The BSFZ-Bescheinigung is open to any company; no intermediary is required. We work with the partner because the documentation quality and BSFZ experience meaningfully affect the outcome — but the choice is yours.
What if the BSFZ refuses the Bescheinigung?
Your build still ships; you have a working system. The credit simply does not apply. There is a formal Einspruchsverfahren if warranted; the partner advises on whether it is worth pursuing.
Can I claim for past years?
Yes, retroactive claims are possible for up to four assessment periods, provided documentation exists. We can sometimes help reconstruct documentation for past H-Studio projects.
Does this work alongside other programmes?
Forschungszulage can be combined with other instruments under specific conditions (e.g. ZIM, Pro FIT Berlin), but cumulation limits and de-minimis rules apply. This is a tax-advisor question, not ours.
Are you a Steuerberater or Förderberater?
No. H-Studio is a software studio. The partner handles BSFZ work; your Steuerberater handles the tax filing. Each party operates within its own qualification.
Important notes.
This page provides general information on the Forschungszulage under the Forschungszulagengesetz (FZulG). It is not tax advice within the meaning of § 1 Steuerberatungsgesetz, nor legal advice within the meaning of § 2 Rechtsdienstleistungsgesetz.
Figures and rules stated here reflect the law as of 28 May 2026, including changes under the Wachstumschancengesetz (28.03.2024) and the Gesetz für ein steuerliches Investitionssofortprogramm zur Stärkung des Wirtschaftsstandorts Deutschland (18.07.2025). Programme parameters can change; we update this page when they do.
Eligibility is determined exclusively by the BSFZ and the relevant Finanzamt. H-Studio makes no guarantee, express or implied, that any project will receive a Bescheinigung or a Zulage. Tax filings are the responsibility of the company and its Steuerberater.