The Research and Development Tax Credit: A Comprehensive Guide
The Startup Magazine
JULY 17, 2022
The statute on Die Steuergutschrift Für Forschung Und Entwicklung (Research Allowance Act, FZulG) permits tax reductions for research spending. Following an investigation into the applicant’s compliance with the substantive requirements, the certification authority issues a certificate stating that a beneficiary R&D project does exist. For the year 2020, the maximum credit or refund is 750,000 euros, whereas for the years 2021-2026, it is one million euros.
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