Research allowance
You tinker, try things out and make things better than what you can buy. You’ve long since spent the money on it, are spending it right now or want to start soon. With the research allowance (Forschungszulage) you get part of it back. We translate your development into an application the reviewers understand. For businesses taxable in Germany.
Legal entitlement without competition · up to 4 years retroactively · for all businesses taxable in Germany
The principle
Your application is usually decided by experts from scientific research. They want to see novelty, a technical risk and a systematic approach — in their language. You simply got on with it in the workshop, the lab or at the computer.
On top of that, the input fields are tightly limited and there is only a single query. After that comes the certificate or the rejection. You really only have one attempt. That’s exactly why we work out precisely what you did — and put it in a way the reviewers understand.
What counts
The research allowance is a legal entitlement: if your project meets the criteria, you get it — without competition and without a capped funding pot. All businesses taxable in Germany are eligible, from sole traders to large corporations.
A product, process or software that stands out from the current state of the art.
You had to try, test and discard. A purely commercial risk doesn’t count — it has to be technically uncertain.
A goal, a work and time schedule and a budget. We help you present that properly.
Tests, measurements, interim results. Whatever is missing, we work out together with you.
Project check
Three questions — and you’ll know whether a conversation is worthwhile. Honestly: if it’s not really a fit, we’ll tell you that too.
The project check is a first orientation, not a binding commitment. We’re happy to give you a precise assessment in person on the phone.
From practice
We have applied for the research allowance for our own developments and for clients — and successfully completed several projects. A few examples:
The development of a special heat exchanger.
A special process for drying ammonium sulphate solution (ASL) and producing it as granules.
A special laboratory to reliably determine the biogas yields of feedstocks.
The research allowance isn’t limited to one sector. Typical projects include, for example:
Software with its own logic, such as AI-based maintenance forecasts or a digital twin of a plant
Controls and regulation systems that don’t exist yet
Prototypes and test rigs in mechanical and plant engineering
New formulations and materials, for example from residues
How it works
You tell us what you’ve done. We translate it into the application.
01
You tell us about your development on the phone. We’ll tell you right away whether it has a real chance.
02
We work out what was new, where the technical risk lay and how you proceeded.
03
We write the application, go through it with you and cut every unnecessary word — until it fits into the tight fields.
04
We submit to the certification body (BSFZ), answer the query with you and support you up to the application at the tax office.
What you get back
The research allowance is offset against your income or corporate tax.
And most importantly: if you don’t apply, you certainly won’t get any money.35 %
of eligible costs for small and medium-sized businesses.
25 %
for larger businesses.
up to 4 years
retroactively for financial years already completed.
€100/h
for the owners’ and partners’ own working time (from 2026).
The owner works on it himself, supported by one employee. Project start 2026.
| Owner’s own working time: 800 h × €100 | €80,000 |
| Employee staff costs (R&D share) | €50,000 |
| Overhead lump sum 20% | €26,000 |
| Assessment basis | €156,000 |
| Research allowance (35%) | €54,600 |
Simplified example for orientation. What is eligible in your case, we clarify in a conversation.
More funding
Alongside the research allowance, we know the programmes for biogas, energy efficiency, heating networks and buffer storage — from over 750 supported applications.
Honest pre-selection
We say openly what we are the right partner for — and what we are not. That saves you time.
you already have a development project — ongoing or completed in recent years.
you are planning a development and want to know before starting whether it’s eligible.
you like trying things out and building things that can’t be bought in this form yet.
you’d rather put your money into the next idea than your time into forms.
you bought or adapted an off-the-shelf standard solution. That’s routine, not research — and fails the review.
you want a project dressed up that contains nothing technically new. We’d rather tell you that beforehand.
your company is not taxable in Germany.
Next step
That’s the easiest way. You’ll get the key information right away — and we’ll clarify whether your project has a real chance.
Or directly: +49 8734 939770 · info@snow-leopard-projects.com
Practical knowledge, funding programmes and news from Snow Leopard Projects — compact by email.
