Jun 10, 2025
Cabinet draft provides for 20% flat-rate surcharge and increased funding cap for R&D tax incentive starting in 2026
On 4 June 2025, the German Federal Cabinet adopted a draft bill for an investment stimulus package. Among the proposed measures are changes to the R&D tax incentive scheme, expected to come into force in 2026:
Introduction of a 20% flat-rate overhead surcharge on eligible R&D expenditures under the tax incentive,
Increase in the annual funding cap from €10 million to €12 million per company.
Both measures are intended to apply to R&D projects starting on or after 1 January 2026, and are currently scheduled to run until 2030.
If adopted in its current form, the legislation could result in a higher average funding volume per client based on Innoscripta SE’s existing customer base. This creates a potential for additional revenue within the current business field, without requiring a broader client base.
As the bill is still in draft form and must pass through both the Bundestag and Bundesrat, no final assessment of its economic impact can be made at this time. Innoscripta SE will continue to monitor the legislative process closely.
About Innoscripta SE
Innoscripta SE is a leading provider of cloud-based software solutions for research-related funding programs. Through its platform Clusterix, the company supports over 1,700 businesses with the application, documentation, and management of Germany’s R&D tax incentive. Innoscripta SE has been listed in the Scale segment of the Frankfurt Stock Exchange since May 2025 (Ticker: 1INN).
Contact:
Innoscripta SE · Arnulfstraße 60 · 80335 Munich
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