Jun 17, 2025
Founders Plan Selective Share Purchases to Support Share Price
Munich, June 17, 2025 — The two primary innoscripta SE shareholders, Michael Hohenester (through Hohenester Beteiligungs-UG) and Alexander Meyer (through Meyer Beteiligungs-UG), have announced their intention to purchase a limited number of innoscripta SE shares through the stock exchange. The total volume is planned to be up to €12 million, with €10 million from Hohenester Beteiligungs-UG and €2 million from Meyer Beteiligungs-UG.
The acquired shares are subject to existing lock-up obligations and may be sold no earlier than after the respective periods following the IPO have expired. Any subsequent sale will only be considered if there is a substantial and sustained recovery in the share price compared to the IPO placement price of €120. Attention will be paid to a market-compatible increase in the free float.
This initiative is exclusively financed from the shareholders’ private funds and demonstrates their long-term confidence in innoscripta SE’s business model and prospects.
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Jun 30, 2025
Contract Research under the German Research Allowance (Forschungszulage)
The Research Allowance is a top funding initiative by the German government providing monetary support to companies investing in and performing R&D projects. The objective of this programme is to encourage innovation and the eligible research projects that match pre-defined criteria can obtain financial support from the government in terms of tax reduction or cash refunds.The Research Allowance has a wider eligibility criteria where companies across industries including corporations, SMEs, partnerships, sole proprietorship and early-stage start-ups can benefit. The eligibility of the project to receive allowance is decided based on the defined criteria namely, Frascati Criteria, that include elements such as newness, uncertainty in expected outcomes and structured methodology. The expenditures incurred for the purpose of salaries or wages, materials and consumables used directly in the research, depreciation of movable fixed assets and contract research (up to 70% of the total value) are categorized as the expenses based on which the allowance will be issued, and costs for routine software updates, market research and test marketing are in the list of excluded expenses.A two-step application process is followed for the research allowance, the first step is to obtain a BSFZ certificate that implies the particular project is eligible to receive funding and the second step is the application is to be sent to the tax office seeking the financial support. It calls for carefully drafting the application at each stage with all needed information and proofs to avoid rejections or delay in approvals. The applicant needs to produce documentation, particularly including a project description with proof of innovation and uncertainty in the expected results, details of timesheets and payroll, details of contract research, depreciation details of movable fixed assets used for the research purpose, and details of other funding received if any.Out of these expenses, contract research catches attention regarding its definition, how it is funded, the eligible amount, and the criteria for the application. Contract research means a research project in which the principal researcher outsources the research activity to the third party research institution. The third party research institution could be an academic institution, research institution or another company. In the year 2025, as per the recent update, up to 70% of the total expenses are allowed to claim the research allowance. The research allowance application is to be submitted by the commissioning party and not the contractor as the former is entitled to receive the financial support.Contract Research vs In house ResearchWhat is Contract Research?Contract Research takes place when the R&D project is outsourced to a third party, for example, a research institution, university or private organisation. In the case of contract research, the company (not the service provider) is eligible to apply for the research allowance.Eligibility criteria:The official contract between the parties is mandatoryThe contractor is not eligible to claim the research allowance, the commissioning party alone can apply.The contract research should meet the pre-defined criteria of an R&D project.Note: The application for the research allowance must always be submitted by the client (commissioning party) – not by the commissioned research institution (contractor). Only the client is entitled to apply for and claim state funding for the costs incurred in the context of contract research.Funding details for Contract Research as per new updates:70% of the total contract value is eligible (previously it was 60%)17.5% is the effective funding rate; it is 24.5% in the case of SMEsSample Calculations:1. Calculating the eligible amount to claim the research allowanceTotal cost - 10,000,000Percentage of eligible expenditure - 70%Eligible expenditure = 10,000,000 x 70% = 7,000,0002. Calculating the research allowance for companies with standard rate of 25%7,000,000 x 25% = 1,750,0003. Calculating the research allowance for SMEs with the rate of 35%7,000,000 x 35% = 2,450,000The effective funding rate will be 17.5% for the companies and 24.5% will be for the SMEs.The effective funding rate is derived as the following,4. For the companies with standard rate:Eligible amount x Subsidy rate/Total expenses7,000,000 x 25% / 10,000,000 = 17.5%5. For the companies with SMEs rate: 7,000,000 x 35% / 10,000,000 = 24.5%What is In-House Research?The R&D activities conducted using their own resources throughout the project are termed as internal research or in-house research. Here, 100% of the expenditure is considered while applying for the research funding and 25% is the standard funding rate, and for SMEs, it is 35%.Sample Calculations:1. Calculating the eligible amount to claim the research allowanceTotal cost - 10,000,000Percentage of eligible expenditure - 100%Eligible expenditure = 10,000,000 x 100% = 10,000,0002. Calculating the research allowance for companies with standard rate of 25%10,000,000 x 25% = 2,500,0003. Calculating the research allowance for SMEs with the rate of 35%10,000,000 x 35% = 3,500,000Overview of key differencesElementsContract ResearchIn-House ResearchEligibility70% of the total eligible R&D costs100% of the total value of the total R&D costsEffective funding rate17.5% for other companies and 24.5% for SMEs25% standard rate and 35% for SMEsIdeal forCompanies without the R&D teamCompanies with an expert R&D teamFunding received byCommissioning party (not the contractor who works on the project)The same organisationConclusionContract research is an option taken by the companies venturing into an R&D project but do not have a strong internal R&D team. The research project should meet all the pre-defined criteria to be eligible for the financial support from the government in the form of research allowance. The application process to obtain research allowance remains the same as for in-house research in the case of contract research, first to apply for the BSFZ certificate and upon receiving the certificate one should proceed to apply to the tax office seeking the monetary benefits in terms of tax reduction or cash refund.
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 SEInnoscripta 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 Munichpresse@innoscripta.com · www.innoscripta.com
