Amount of research funding

The amount of the research allowance is 25% of the eligible expenditure for R&D projects according to FZulG. The maximum limit is € 1 million, the assessment limit is set at € 4 million. Eligible expenditure includes wages with incidental costs, contract research and the individual entrepreneur’s own contribution (§ 3 (1) to (4) FZulG). 

In principle, combination with other funding is possible, but double funding is excluded. Expenditure under Section 3 (1) to (4) of the Research Allowance Act may therefore not be funded by other grants and subsidies.


In principle, a distinction must be made between expenses for personnel and incidental costs and expenses for external research services. Two examples are given below:
bemessungsgrundlage der Forschunszulage projekt der hochstgrenze
bemessungsgrundlage der Forschunszulage projekt mit einem/r FuE Mitarbeiterin


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.


On the homepage of PNO Consultants GmbH you will find a sample calculation  comparing the research allowance, KMU-innovativ and ZIM, the research funding programmes in Germany that provide research grants. Each programme has its own guidelines and is therefore not comparable in terms of time spent, success rate of positive approval, publication requirements and other aspects. ARTTIC Innovation GmbH makes this comparison as part of the research grant advice and identifies the appropriate programme with you. 

Sample calculation for a research and development project of a medium-sized company in North Rhine-Westphalia (Source: PNO Consultants GmbH, 2020)

sample calculation

1. R&D sub-contracts are eligible up to 60%

2. if the applicant opts for a lump-sum settlement

3. if they are companies with at least 10 FTE

© PNO Consultants GmbH


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.


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

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.

ARTTIC Forschungszulage schwarz