The examination of the eligibility of a research project is carried out by the Certifying Body. The Certification Ordinance FZulG-BV states: “the entitlement to a research allowance depends on the determination of whether a research and development project within the meaning of Section 2 (1) to (3) FZulG exists. The examination of the requirements of section 2(1) to (3) FZulG is the responsibility of the certifying bodies, which undertake the examination of the content and issue the applicant with a certificate confirming the existence of a research and development project under section 2(1) to (3) FZulG.” (FZulg BV)


The OECD Frascati Manual is a work first developed in 1963 for statistical purposes, to define data on research activities for EU programmes in a methodologically comparable way. Since then, new editions have been published regularly.

The Research Grant Certification Offices use the Frascati Guidelines to decide whether a research project is eligible for funding.


The definition of projects that fit under the R&D tax incentive is crucial. While some innovation development activities clearly fall under the Frascati definitions, others are difficult to strictly define as R&D. Below are some examples of this spectrum of research and development activities (illustrative only, not exhaustive and to be examined on a case-by-case basis!)



  • Marketing, Market Research
  • Further education, training
  • Standard tests and trials
  • Tool set-up
  • External expertise / patent application
  • After-sales service and troubleshooting
  • Activities not included in the application


  • Quality control directly related to the project
  • Technology-related working time for supervising scientific staff, e.g. postdocs
  • Experimental production, if the production results in serial testing/design and engineering work
  • Brainstorming sessions on technical problem solving during the project


  • Clinical trials
  • Prototype development
  • Analysis of test data
  • New methods and processes
  • Contract research


How much time can your research and development team spend on the proposal? Do you recognise whether your project is eligible under Frascati rules? Do you know whether you have identified all the expenses that fall under the research allowance?

We can help you with your application under Section 6 of the Research Grant Act and optimise your chances.

Make an appointment for an online meeting for an introduction to the research allowance and the services of ARTTIC Innovation GmbH, provided that your company has at least 3 research and development employees.

During this non-binding online meeting, you can ask questions about the research allowance. Click on the button and schedule your video call appointment. You will receive a confirmation of your request.


Order free of charge*:


A PDF with the steps from project definition to allowance decision, timetable for 2021.


Video call with personal PPT presentation ca. 30 min.


We will arrange an individual programme with your company (subject to a fee).

Order English factsheet

Please feel free to contact ARTTIC Innovation GmbH in English. We will promptly send an English factsheet.

*Offer valid for companies taxable in Germany with at least 3 R&D employees. Please indicate your company name when contacting us.


Would you like to save time and receive expert advice on all eligible expenses in your research projects? Use the contact form, ask your question and you will receive an answer from us within 24 hours.

The advice provided by Arttic /PNO Group on the research allowance expressly does not include assistance in tax matters. This is reserved for tax advisors and other professional groups authorised in accordance with §3 StBerG.

We offer support on the FZulG in cooperation with EbnerStolz, one of the top ten and largest independent auditing and consulting firms in Germany.

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