The “steuerliche Forschungszulage” was deliberately designed by the federal government to be very simple and business-friendly. In the case of traditional project funding, grant recipients are generally required to prepare interim and final reports and to inform the project sponsor about the work carried out. This reporting requirement has been waived for the “Forschungszulage”. However, we recommend that you prepare brief annual documentation. What were the essential works of the calendar year and what were the essential R&D activities of the settled project staff. In this way, you will be able to trace the activities and expenses in the event of an audit by the tax authorities (even several years later).

It is imperative that the working hours of the employee in the research and development project are recorded promptly. This also applies, of course, to work performed by sole proprietors and co-entrepreneurs. The hours can be recorded and documented in electronic as well as paper form.

Make sure that all claimed costs are and will be documented in a clean and comprehensible manner. This is because a later review of the claimed expenses by the tax authorities is very likely. Since this review can also take place years later and then one or the other project employee is no longer available, this shows the importance of this documentation.

Our experts will be happy to support you in setting up clean and traceable documentation.

Would you like to learn more about the "Forschungszulage"? Read more on this page.

Author: Tobias Kübler

Tobias Kübler

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