Forschungszulage in 60 seconds.
A federal tax incentive for research and experimental development under the Forschungszulagengesetz (FZulG). It is not a competitive grant programme. Whether a project and its expenditure qualify depends on the statutory criteria, the project period and the available evidence.
Source: §§ 2–4 FZulG; official legal text and information from the BSFZ. Figures apply only under the stated statutory conditions.
The product label is not decisive.
The BSFZ assesses every project against three substantive criteria: Neuheit, Ungewissheit, Planmäßigkeit — novelty, technical uncertainty, and a planned, systematic approach. Software projects can qualify, but not every software project does.
May contain an R&D workstream
Work on new algorithms, models or technical methods where the outcome is genuinely uncertain and alternatives must be tested systematically. The relevant unit is the specific workstream, not the software product as a whole.
Usually standard implementation
Known integrations, routine CRUD applications, template-based websites, ordinary UI work, maintenance and migrations that follow established patterns generally do not demonstrate technical uncertainty on their own.
The decision stays external
H-Studio can separate experimental and standard engineering work in scope and documentation. We do not classify the work as eligible. A specialist can assess the application; the BSFZ and tax office decide under the formal process.
Engineering, specialist assessment and tax filing stay separate.
H-Studio is responsible for software delivery and agreed technical documentation. We do not provide tax or legal advice and do not decide eligibility. If required, Forschungsmittel.com can act as an independent provider for BSFZ-related application support; your tax adviser remains responsible for tax matters.
H-Studio
- Technical workstreams separated into experimental and standard implementation
- Build of MVP, platform or modernisation
- Agreed documentation of hypotheses, alternatives, technical uncertainty and results
- Workstream and role records where they form part of the agreed delivery scope
Forschungsmittel.com
- Optional pre-assessment against FZulG criteria
- Optional support with preparation of the BSFZ application
- Independent contract, fee and responsibility
- No part of H-Studio's software-delivery contract
Your company and tax adviser
- Decide whether to apply and which advisers to appoint
- Own the relationship with the tax office
- Remain responsible for tax declarations and supporting records
Technical documentation is agreed as part of delivery.
Maintainable software already benefits from written decisions and traceable workstreams. Where a possible R&D component exists, the documentation scope can be extended without presenting it as an eligibility decision.
From software scope to separate application work.
Software-project conversation
We clarify the product, current technical uncertainty and the software-delivery need. This is not an eligibility assessment.
Independent specialist assessment
If the company wants to examine a possible application, it appoints a qualified independent provider. Their scope and fee are agreed directly.
Technical scope and documentation plan
H-Studio defines the software scope, workstreams and agreed technical records without promising tax eligibility.
Software delivery with parallel records
Engineering decisions, experiments and results are documented during delivery at the agreed level.
BSFZ + Festsetzungsantrag
The company, its chosen specialist and tax adviser handle the formal applications. H-Studio supplies agreed technical records where required.
Forschungszulage does not replace a clear software scope.
Start with the delivery service that matches the actual product or modernisation need. A possible R&D workstream is then considered separately.
FAQ.
Do you guarantee a Forschungszulage?
No. The BSFZ assesses whether the project meets the R&D criteria; the tax office determines the allowance. H-Studio only supplies the software delivery and agreed technical records.
Who pays whom?
H-Studio's contract covers software delivery and agreed technical documentation. Any specialist provider and tax adviser contract independently with your company under their own terms.
Can I file myself?
The BSFZ application can be submitted by the company. Whether you prepare it internally or appoint a specialist is your decision. Tax matters should be discussed with your tax adviser.
What if the BSFZ refuses the Bescheinigung?
The software contract and the tax-incentive decision remain separate. A rejected certificate does not change the agreed software delivery. Questions about objections belong with the appointed specialist or legal and tax advisers.
Can I claim for past years?
Deadlines and the usable evidence depend on the project period and tax situation. Have a specialist or tax adviser check the specific years before relying on a retroactive application. H-Studio can only document technical work that can still be evidenced.
Does this work alongside other programmes?
Other programmes and state-aid rules can affect the same expenditure. This must be checked for the specific project by the responsible specialist and tax adviser; H-Studio does not assess cumulation.
Important notes.
This page provides general information on the Forschungszulage under the Forschungszulagengesetz (FZulG). It is not tax advice or legal advice and does not replace an assessment of the specific case.
Figures and rules stated here reflect the official legal text available on 18 July 2026. Programme parameters and administrative practice can change; verify the current position before making a decision.
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.