Research allowance & innovation
Research allowance, BSFZ certificate and ZIM: how Germany supports research and development in companies and what applies in 2026.
Articles
The BSFZ certificate: getting your R&D project recognised for Germany's research allowance
How the BSFZ certificate for Germany's research allowance works: R&D criteria, the online application, processing time, objections and the tax office step.
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Germany's research allowance (Forschungszulage) in 2026: who qualifies and how to claim
Germany's R&D tax incentive in 2026: 25 % of eligible costs, 35 % for SMEs, a cost base of up to 12 million euros and a new 20 % overhead flat rate, explained.
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Germany's ZIM innovation programme: project types, 2025 guideline and the 2026 application freeze
Germany's ZIM programme for SME innovation: project types under the 2025 guideline, the application freeze since 7 July 2026 and alternatives to use now.
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