What Is the Bescheinigungsstelle Forschungszulage (BSFZ)?
TL;DR – Summary
Process Overview
- 1BSFZ reviews substantive eligibility
- 2No certification means no Forschungszulage
- 3Process is entirely digital
- 4Success factors: documentation & planning
The Bescheinigungsstelle Forschungszulage (BSFZ) is the central body that reviews on a substantive level whether your R&D project qualifies under the Forschungszulagengesetz (FZulG). Without its certification there is no Forschungszulage — only after that follows the second step at the tax office. The process is entirely digital and the BSFZ is not a consulting body.
Why This Article Matters
Many companies hear about the Forschungszulage — and then stumble at a central step in the process: the certification. This is exactly where the Bescheinigungsstelle Forschungszulage (BSFZ) comes in. Understanding what the BSFZ reviews, when it appears in the process and which requirements need to be met saves time, reduces follow-up questions and increases the chance of a successful Bescheinigung Forschungszulage.
What Is the Bescheinigungsstelle Forschungszulage (BSFZ)?
The Bescheinigungsstelle Forschungszulage (short: BSFZ) is the body that assesses on a substantive level whether a submitted R&D project meets the criteria of the Forschungszulagengesetz (FZulG). In simple terms:
The BSFZ does not decide on the payment — but it decides on whether your project qualifies as eligible R&D at all.
Important to understand: The BSFZ Forschungszulage is therefore the gatekeeper in the process. Without its positive certification, the path to the Forschungszulage is effectively blocked.
At Which Step Does the BSFZ Appear? (Two-Stage Process)
The Forschungszulage runs in two clearly separate steps:
Step 1: Application at the BSFZ (Certification)
You first apply for the Bescheinigung Forschungszulage via the official digital process. The BSFZ reviews the substantive eligibility of your project.
Step 2: Application at the Tax Office (Assessment of the Forschungszulage)
Only after the BSFZ certification do you submit the application for assessment to the tax office. The Forschungszulage is then taken into account for tax purposes (offset/refund as part of the tax assessment).
Key rule: No BSFZ certification means no tax office assessment.
What Are the Tasks of the Bescheinigungsstelle Forschungszulage?
The BSFZ carries out the following core tasks:
- Central point of contact for the first part of the application process
- Substantive review of whether the project constitutes R&D in the sense of the FZulG
- Issuing the certification upon a positive review
- Digital process management via the portal (application submission, structured queries)
An important point: the BSFZ assesses the substance — it is not the body that sets your tax. That is done later by the tax office.
Which Projects Are Fundamentally Certifiable?
The BSFZ reviews whether your project falls into one of the R&D categories, typically:
- Basic research
- Industrial research
- Experimental development
In addition, projects must in practice demonstrably meet the well-known criteria, for example:
- Novelty (it is not merely routine or standard work)
- Uncertainty/unpredictability (the outcome or technical approach is not certain)
- Systematic approach (structured methodology, work packages, goals, methods)
Source:
Official information from the Bescheinigungsstelle Forschungszulage (BSFZ) on eligibility and the application and certification process (FZulG):
"Forschungszulage: Tax support for research & development under the Forschungszulagengesetz (FZulG)" (BSFZ).
How the BSFZ Application Works in Practice
1) Preparation Within the Company: Project & Documentation
Often, success is determined even before you click anything:
- Clearly define R&D project(s) (start/end, goal, technical core)
- Clarify roles (technical contact, finance/controlling, tax adviser if applicable)
- Structure documentation (work plan, milestones, team, methods, risks)
- Prepare cost logic (who works on what for how long — and how is that recorded?)
2) Submit Application Online (Portal)
The application is submitted entirely digitally via the portal for the Bescheinigung Forschungszulage. Typical information requested:
- Company data (master data, size category if applicable)
- Description of the project (goal, starting point, technical advancement)
- Work/project plan (work packages, timeline, risks)
- Information on expenses/costs (depending on the specific situation)
3) Review by the BSFZ
The BSFZ assesses whether the project meets the requirements. The clearer and more consistent your R&D argument (problem, state of the art, uncertainty, solution approach), the lower the risk of follow-up questions or rejection. (Read more here about what happens if the BSFZ rejects your application).
4) Certification & Next Step: Tax Office
After a positive review you receive the BSFZ certification and can then (after the end of the financial year in which costs were incurred) submit the application for assessment to the tax office.
Why Is the BSFZ So Important?
The BSFZ is decisive because it:
- applies the R&D definition bindingly to your specific project,
- represents for many companies the biggest hurdle in the process,
- through its certification creates the basis for the tax office to be able to assess the Forschungszulage at all.
In practice this means: whoever underestimates the BSFZ (e.g. with too vague a project description, no clear uncertainty, routine development) risks delays or rejection — even if the project seems "innovative".
What Should You Pay Particular Attention To? (Common Pitfalls)
1) BSFZ Does Not Provide Consulting
The Bescheinigungsstelle reviews and decides — it does not optimise your application strategically. If you lack the experience, structured internal preparation or external support is worthwhile.
2) R&D Description Too Vague
Typical mistakes:
- "We are developing new software" without technical uncertainty
- no delineation from the state of the art
- no clear explanation of why the solution is non-trivial
Better approach:
- briefly describe the state of the art
- name specific technical challenges
- document risks/uncertainties
- explain planned experiments/iterations
3) Not Taking the Work Plan Seriously Enough
A plausible work plan is not an "extra" — it is often the key to comprehensibility:
- Work packages
- Timeline
- Responsibilities
- Hypotheses/tests/validation
4) Gathering Cost and Time Records Only at the End
Even if not every piece of evidence needs to be uploaded at the BSFZ stage: the logic must be sound — and in case of doubt, documentation must be available internally. Keeping clean records from the start saves enormous effort later.
BSFZ or Tax Office: Who Does What?
| Body | Task | Outcome |
|---|---|---|
| BSFZ (Bescheinigungsstelle Forschungszulage) | Substantive R&D review under FZulG | Bescheinigung Forschungszulage (certification) |
| Tax office | Tax assessment/offset (after financial year) | Assessment notice / tax effect |
Who Benefits Most from the Forschungszulage?
The Forschungszulage is fundamentally relevant for all tax-liable companies — regardless of industry or size. Those who benefit most frequently include:
- SMEs with their own development projects (software, mechanical engineering, MedTech, etc.)
- Companies with ongoing product or process development
- Businesses that had not previously considered their R&D as "eligible for funding"
Conclusion: No BSFZ Certification Means No Forschungszulage
The Bescheinigungsstelle Forschungszulage (BSFZ) is the central lever in the entire process. It reviews whether your project actually constitutes R&D in the sense of the Forschungszulagengesetz and issues the Bescheinigung Forschungszulage. Only after that can the tax office assess the allowance.
If you clearly document the requirements (novelty, uncertainty, systematic approach), have a clear work plan and present your R&D logic coherently, the application process becomes significantly easier — and your project has a good chance of being successfully certified.