Who Can Apply for the Forschungszulage?
TL;DR – Summary
The Forschungszulage is a tax-based innovation incentive for almost all tax-liable companies in Germany – regardless of size, industry, or legal form. Only the eligible party itself may apply (not just anyone acting on their behalf), and only through the two-stage process: first the certificate from the BSFZ, then the assessment at the tax office (Finanzamt). (bescheinigung-forschungszulage.de)
Why This Article Matters
In practice, many applications fail not because of the idea, but because of a misunderstanding: who is actually eligible – and for which company structures? If this is not clearly established, it costs time, nerves, and potentially real money.
I (Erich Lehmann, dieforschungszulage.de) regularly see this: particularly innovation-driven mid-sized companies, start-ups, and software/tech teams leave funding unclaimed even though they would fundamentally qualify.
Short Answer: Eligible Parties Are Tax-Liable Companies (Almost Always)
Under the Forschungszulagengesetz, eligible parties are unlimited or limited taxpayers under income tax or corporate tax law, provided they meet the requirements and are not exempt from taxation. (bescheinigung-forschungszulage.de)
In practice this covers a very wide range of constellations – typically:
- Corporations (e.g. GmbH, UG, AG)
- Partnerships / joint ventures (e.g. KG, OHG)
- Sole traders
- Freelancers
- Farmers and foresters (dieforschungszulage.de)
Important for partnerships: the eligible party is the partnership itself (not the individual partner). (bescheinigung-forschungszulage.de)
Who Can Submit the Application?
This is important to know – and a common mistake in practice: the BSFZ certificate application may only be submitted by the eligible entity itself – i.e. the company that will later also claim the Forschungszulage at the tax office.
What Does "Eligible" Mean in Practice?
The eligible party is the tax-liable company that itself carries out the qualifying innovation activities and bears the corresponding expenditure. This covers not only corporations (e.g. GmbH, AG, UG) but also, depending on the constellation, sole traders and partnerships.
The key point is: the applicant (in the legal sense) is always the eligible party itself (for partnerships: the partnership) – not a "third party" acting in their own name. In practice, however, an authorised tax advisory firm can technically/organisationally submit electronically; the application is in this case attributed to the company.
Who May Contribute to the Content – and Where Is the Boundary?
In the preparation phase, multiple people can of course contribute:
- internally: innovation management, management board, project leadership, CFO/controlling
- externally: tax advisors, funding consultants, development service providers
But: the application is submitted "in the name of and as applicant" by the company itself. External parties can help, but they are not the eligible party. This exact distinction matters so that there are no friction losses later in the process chain BSFZ → tax office.
Two Stages – Two "Application Points"
- BSFZ (Bescheinigungsstelle Forschungszulage): This body checks whether your innovation/R&D project is eligible for funding in principle. The application runs via the BSFZ web portal. (bundesfinanzministerium.de)
- Tax office (Finanzamt): Only after the end of the fiscal year do you apply there for the assessment of the Forschungszulage (via "Mein ELSTER"). (bundesfinanzministerium.de)
Typical Exclusions / Pitfalls (Brief but Important)
Even if you are "formally" a company, there are hurdles. Most relevant:
- Tax-exempt organisations are generally not eligible. (bescheinigung-forschungszulage.de)
- Universities and pure research institutions are typically not eligible under the standard classification (important: what matters is the tax classification / commercial activity). (dieforschungszulage.de)
If you are unsure: the precise demarcation is what counts – and that is exactly where a structured check pays off. If your application has already been rejected, see what you can do here: https://dieforschungszulage.de/blog/forschungszulage-abgelehnt-was-tun
Why the Forschungszulage Is So Attractive for Innovation
The Forschungszulage is not a "competition" like many programs – it is a predictable tax incentive that fits innovation-driven projects – especially when you are continuously developing, iterating, and managing technical risks.
If you set up the process, project logic, and documentation correctly, "let's give it a try" becomes a reliable funding process.
Internal and Official Contact Points (for Next Steps)
- Fundamentals and requirements (dieforschungszulage.de): https://www.dieforschungszulage.de/docs/grundlagen/voraussetzungen (dieforschungszulage.de)
- Official: BSFZ – portal and procedure: https://www.bescheinigung-forschungszulage.de/ (bescheinigung-forschungszulage.de)
- Official: BMF overview of the Forschungszulage (procedure): https://www.bundesfinanzministerium.de/Web/DE/Themen/Steuern/Steuerliche_Themengebiete/Forschungszulage/forschungszulage.html (bundesfinanzministerium.de)