- agency
- Federal tax system (statutory entitlement under the Forschungszulagengesetz); administered via tax offices, with BMF policy
- amount
- Funding rate 35% of eligible costs for SMEs (since March 2024), 25% for larger enterprises. Cap up to EUR 3.5 million per year, rising to EUR 4.2 million from 2026.
- country
- Germany
- deadline or recurrence
- Permanent statutory programme in force since 1 January 2020; expanded by the Growth Opportunities Act (March 2024) and the Tax Investment Stimulus Program (July 2025).
- eligibility
- All taxable companies in Germany conducting eligible R&D, regardless of industry, size or technology; legal entitlement. Loss-making startups with no tax liability receive the allowance as a direct cash payment (offset/payout), making it independent of profits.