Source: BUS Sachsen-Anhalt (Linie6Plus)

Apply for a certificate for a research allowance for a research and development project

Description

Whether start-up, small, medium-sized or large company: All companies subject to tax in Germany that carry out research and development can generally benefit from the research allowance.

To do so, submit an "Application for certification of an R&D project" to the Research Allowance Certification Office (BSFZ). The BSFZ will check whether your project is an eligible research project. The BSFZ checks your submissions for novelty, risk or unpredictability and whether they are on schedule.

You can apply for a certificate for a research grant at any time, whether before, during or after completion of your project. Please note that you should always apply for the certificate first. This is a prerequisite for you to be able to subsequently submit the "Application for research allowance" to your local tax office.

Prerequisites

Your company must be subject to tax in Germany.
Your company must generate income.
Work on your research project must have started after 01.01.2020.
To apply for a certificate for an eligible research grant, you must register once on the BSFZ web portal.
Your research project must fall into one of the following three categories Basic Research, Industrial Research and Experimental Development.

Required documents

Master data of the company.
Statistical data of the company

Fees (costs)

Fee: free of charge
There are no costs.

Deadlines

Application deadline:

Make sure that you submit the applications on time. For the 2020 financial year, for example, the certificate must be applied for by 31.12.2024 at the latest.

Processing time

Processing Time: 0 - 3 Months

Legal remedy

An appeal against the decision can be lodged with the BSFZ.

Responsible body

Research allowance certification office (BSFZ)

Procedure

To apply for the research allowance certificate, follow these steps:

Registration and application:
- Visit the web portal of the Bescheinigungsstelle Forschungszulage (BSFZ) and register there. After registering, you can log in with your access data.
Fill in the application form:
- Fill out the online application form. Here you must provide detailed information about your research and development project (R&D project). This includes:
  - Description of the project
  - Objectives and expected results
  - Timetable and milestones
  - Budget and planned expenditure.
Submission of the application:
- Submit the completed application online.
Review by the BSFZ:
- The BSFZ will check your application for eligibility. This process can take up to 3 months.
Receive a certificate:
- After a successful review, you will receive a certificate confirming the eligibility of your R&D project. This certificate will also be sent directly to the relevant tax office.
Apply for a research allowance from the tax office:
- With the certificate, you can now apply for the research allowance at the relevant tax office via the ELSTER portal.
- The tax office will check your application and determine the research allowance.

Further information

The certificate for a research allowance is the first part of a 2-step procedure. Once you have received the certificate for a research allowance, you can use it to apply for a research allowance in the ELSTER portal at your local tax office in the next step.