TAX CREDIT APPLICATION
A prerequisite for the tax incentive for research and development is a certification by an examining body. The examining bodies for the research credit are called “Bescheinigungsstelle”.
A digital application for the tax credit must be submitted to these certification bodies. The certificate entitles the applicant to claim the tax credit from the tax office in the second step. It assesses the eligibility of the research projects, but not the amount of the research allowance.
The legal basis for this is Section 6 of the Research Grant Act (FZulG). The Certification Body (BSFZ) is formed by VDI Technologiezentrum GmbH, AIF Projekt GmbH and the German Aerospace Center (DLR).
The certification application is only one step of the FZulG application process. However, the project start of the research and development projects to be submitted and the application are independent of each other. Currently, funding based on total personnel costs for research projects (or contract research) can be claimed retroactively from 01 January 2020.
WHEN SHOULD THE TAX CREDIT APPLICATION BE STARTED?
We recommend that you start applying for the tax credit certificate as soon as possible. We will be happy to support you in this process. In general, you can always submit the application yourself during the year. However, there are numerous reasons for submitting an application with ARTTIC‘s support:
The form and content of the application must comply with the rules of the Research Grants Act and the current implementing regulation. Only then will you achieve the optimal tax subsidy. The hurdle for many companies: Only 800 characters are available in the application to describe the project. These 800 characters, in turn, must meet the requirements of the OECD’s Frascati Manual. The Frascati Manual defines in detail on approx. 400 pages which projects are recognised as research projects. The 450 advisors of the PNO/ARTTIC Group have been familiar with this European set of principles for years. We help you identify eligible projects.
Your project progress, your working time and the expenses to be claimed (also retroactively) must be documented in accordance with the law. In future, the research allowance can also be applied for projects that already date back up to 4 years. We support you in setting up a project administration and together we set up accounting and documentation that complies with the law.
We have many years of expertise in European R&D tax incentive programmes. ARTTIC has continuously analysed the tax-based research funding programmes already introduced in Europe to find out where opportunities, hurdles and pitfalls exist in the audits and approvals and what approach unites the project promoters in the EU countries. From these findings, we have developed recommendations for action for our partners. These recommendations and guidelines are the core of our daily work and enable a promising project description in the application.
BOOK A VIDEOCALL
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.
RESEARCH ALLOWANCE SERVICES
Order free of charge*:
RESEARCH ALLOWANCE SCHEDULE
A PDF with the steps from project definition to allowance decision, timetable for 2021.
INTRODUCTION RESEARCH ALLOWANCE
Video call with personal PPT presentation ca. 30 min.
WEBINAR RESEARCH GRANT
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.