03 Nov 2025
Strong growth and impressive results: Börsengeflüster on Innoscripta SE
The financial platform Börsengeflüster highlights innoscripta SE’s exceptionally strong performance in its latest analysis. With revenue growth of more than 80 percent and an EBIT margin close to 58 percent, the company ranks among the most profitable in the Scale segment. The report emphasizes the importance of upcoming capital market conferences for innoscripta’s continued expansion.
Read more: https://publisher.boersengefluester.de/de/innoscripta-ungewohnliche-renditen
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31 Aug 2026
Research Allowance for health and pharmaceutical research in Germany
Modern infrastructure, academic opportunities, and collaborations between industries and scientific research institutions give Germany a remarkable position as a leading country in pharmaceutical research. Along with the infrastructural facilities, the innovative ecosystem in Germany is aided by financial initiatives like the Forschungszulage to strengthen research and development across various sectors.The Forschungszulage is a prominent opportunity for the health and pharmaceutical industries similar to other sectors to obtain deserved financial support in terms of tax credits or direct cash payouts to boost their innovations. With numerous qualified projects, this allowance has become a commonly sought financing programme for innovations and R&D in fields such as developing new therapies, enhancing patient outcomes, and integration of modern technologies like AI into digital health applications.While the Research Allowance features a broad, technology-neutral scope across all industries, health and pharmaceutical projects face unique regulatory boundaries to be eligible for a successful application and receive monetary support.Research Allowance for health and pharmaceutical researchHealth research in Germany is spread across the spectrum, from basic research on mechanisms of disease to applied research and experimental development in the fields of generating new diagnostics and therapies. In the pharmaceutical field, significant research includes the development of new vaccines, drugs and digital health innovations. As these areas of study are evolving rapidly, their eligibility for the research allowance depends on the alignment of project characteristics with the defined R&D requirements under the Research Allowance Act (FZulG).Research activities that are eligible for Research AllowanceCore R&D activities: The Forschungszulage supports systematic research and experimental development activities aimed at advancing medical science or creating novel health technologies. Eligible fields include:Pharmaceutical research: Investigating new drug formulations, delivery mechanisms, vaccines, and conducting clinical trials (Phases 0 to IIIa).Development of medical devices: Designing novel hardware, advanced biomaterials, or complex sensors (spanning risk classes up to the start of final conformity assessments).In vitro diagnostics (IVD): Engineering novel diagnostic markers, assay technologies, or testing kits prior to the final performance evaluation phase.Digital health applications (DiGA): Developing the core software architecture, unique functionalities, or algorithmic processing for therapeutic digital tools.Clinical research: Running specialised, investigator-led trials or experimental validation protocols to prove the efficacy of a new therapy concept (excluding standard, routine patient care).Artificial Intelligence in the field of medical research and technologyLike any other field, AI is widely used in modern-day medical research and development. Numerous research projects focus on creating new algorithms that assist healthcare in several ways.A few instances where AI is used in this field include:Prevention: AI solutions can support in developing personalised health plans which help to diminish the risk of illness by analysing a patient's health data.Diagnosis: AI is used in medical technologies like CT scans, MRI scans and X-rays to help medical practitioners recognise diseases in the early stages more accurately.Treatment: Usage of AI and robotics can be seen in surgeries, making treatment safer and more effective.Projects that focus on developing new AI solutions for clinical applications and new medical technology can qualify for the research allowance if they meet all the predefined criteria.Research activities that are not eligible for Research AllowanceDespite the wider eligibility, several activities in health and pharmaceutical research are excluded and not qualified to obtain the research allowance. These activities include:Administrative and Regulatory ProcessesConsulting activities: Any type of consulting activity, including legal or procedural, even when associated with R&D projects, is not qualified to claim research allowance.Routine medical services: Routine treatments and diagnoses using existing medical knowledge even as a part of a healthcare initiative do not qualify for research allowance.Activities Related to Medical Devices and In Vitro Diagnostics (IVD)Medical devices: Medical devices are classified into four risk classes (Classes I, IIa, IIb and III) depending on their level of risk. For medical devices in Classes I to IIb, a clinical evaluation is carried out as part of the development process in order to demonstrate safety and performance. This clinical evaluation forms part of the technical documentation and primarily serves the conformity assessment and/or approval of the product. As these activities mainly involve compiling, analysing and assessing existing data and are primarily conducted for regulatory purposes, they are generally not considered eligible R&D activities under the BSFZ assessment guidelines.In vitro diagnostic medical devices (IVDs): For IVDs, a performance evaluation is carried out towards the end of the development process. This forms part of the technical documentation and is intended to demonstrate the scientific validity as well as the analytical and clinical performance of the product in accordance with regulatory requirements. According to the BSFZ assessment guidelines, this performance evaluation is treated in a similar manner to the clinical evaluation of medical devices in Classes I to IIb and is generally not considered eligible, provided that its sole purpose is to obtain regulatory approval or complete the conformity assessment.ConclusionThe Forschungszulage offers a strong incentive for health and pharmaceutical research in Germany by aligning financial support with the country's long-term innovation strategy. For companies, especially those engaged in early-phase drug development, innovations in medical technology, or transformational digital tools in healthcare, the research allowance is a remarkable opportunity to reduce the cost burden on the basis of eligible R&D expenditure by acquiring tax credits or direct cash payouts.To leverage this financial incentive, companies should aim for activities that involve genuine scientific advancement, the development of new technological solutions, an element of uncertainty, and the systematic pursuit of new knowledge. Here, routine processes and administrative procedures are excluded from the list of eligible activities under research activities and do not qualify for the research allowance.To successfully apply and acquire the research allowance, companies need to have a clear understanding of research activities that qualify as R&D and adhere to the predefined guidelines. Get in touch with innoscripta today to verify your project eligibility and maximise your Forschungszulage tax credits.In short, Germany's Research Allowance gives significant strength to health and pharmaceutical R&D, which rewards innovation and scientific advancements by maintaining clear discipline in its certification standards.
07 Sept 2026
Forschungszulage for Germany's automotive industry
In the German economy, the automotive industry is one of the highly contributing sectors to its growth over the decades. The automotive sector adds value to the country's economy by having more than 800,000 people employed in various vehicle manufacturing companies, revenue generated over several hundred billion euros, and having a leading international trade position. And the automotive industry alone accounts for around 30% of the expenditure incurred within the German enterprise sector.Innovations and R&D in the automotive sector have experienced a closely interwoven connection between technical universities and research institutions like the Fraunhofer Institutes focusing on developing new technologies in the field. The research and innovation here is not limited to the globally famous car brands, but the ecosystem also includes the OEMs (Original Equipment Manufacturers), which include Tier 1 suppliers of complex vehicle components, Tier 2 manufacturers of standard parts, and Tier 3 suppliers of raw materials. Germany's automotive brilliance is specifically defined by the objective of making premium automobile products. Technological innovations are a core activity in this sector prior to any new market launch.Challenges the automotive industry faces in innovation and R&DEven with disruptive automobile production and innovation, the automotive sector faces transformational challenges. The focus on sustainable and emission-free mobility is changing the mode of international competition in terms of R&D and also with manufacturing components and supply chain. An upper hand on traditional advantages like mere engineering excellence and manufacturing capacity is no longer sufficient to maintain international leadership. Some of the key challenges redefining the industry include escalating cost pressures, strict environmental regulations, high technology demands, and geopolitical and supply chain uncertainty.Challenges in accessing ForschungszulageThe Research Allowance Act introduced in 2020, offers a tax based incentive to the companies commencing R&D aimed at strengthening innovation and research. Even though encompassing wider eligibility criteria and a less bureaucratic process in the application stages, there are a few barriers the automotive research projects face in successfully claiming research allowance.Common hurdles include:1. Complexity in ApplicationGaining in-depth understanding of Forschungszulage, its eligibility criteria and documentation of R&D activities in compliance with standard regulations is an extensive and complex step for the teams focusing on core research work.2. Lack of Awareness There is a chance that the companies with good research projects, especially the smaller companies, are unaware of the research allowance and that they qualify to claim it. This may result in unclear documentation of research work and costs which are important and need accuracy if they decide to seek research allowance in the future.3. Communication gap between technical team and funding application requirementsIn most of the cases of research projects, the technical team focuses only on pure research activities and funding support for the project is generally not part of their responsibilities. But to prepare a successful application for Forschungszulage, the technical team's involvement is crucial as it requires clear definitions of the technical complexities of the research work. Here, when the internal teams lack coordination, it may lead to an ambiguous application draft while claiming research allowance.Examples of R&D activities that qualify for Forschungszulage claimA few examples of the research work that are eligible and not eligible to claim research allowance include,Focus areaEligible R&D scopeStandard engineering (Ineligible)E-MobilityDeveloping novel thermal management architectures or power electronics integrations.Routine scaling or assembly optimization of existing battery packs.Autonomous drivingEngineering predictive sensor-fusion algorithms or novel LiDAR calibration under extreme conditions.Implementing or calibrating off-the-shelf ADAS software components.Sustainable designMaterial science research to achieve structural lightweighting with untried composite materials.Geometric redesigns using standard automotive steel for aesthetics.Connected systemsDeveloping proprietary, low-latency V2X communication protocols or over-the-air (OTA) security architectures.Routine UI/UX design or integration of standard infotainment features.ConclusionGermany's automotive industry is experiencing a transformation like never before. With shifting market conditions and an intensified focus on sustainable, emission-free mobility, the way ahead demands cutting-edge innovation, strategic investments, and robust government backing.The Forschungszulage is a vital mechanism in this transition, serving as a strategic tool designed specifically to maintain and enhance Germany's engineering excellence. Rather than treating it as a routine year-end tax task, automotive companies must view this allowance as a core asset to de-risk and scale their R&D initiatives.Connect with innoscripta today to seamlessly align your engineering workflows with the strict application requirements, ensuring your R&D projects receive the full financial backing they deserve.
