Blog & Media
Ideas & Updates from innoscripta
Explore stories, insights, and innovations from the people building the future of R&D and digital tax technology.
Dec 05, 2025
New Forschungszulage rules for 2026: 20% overhead claim and increased assessment basis
On June 4, 2025, the German government took a remarkable step by adopting the draft for an immediate tax investment programme. One of the key points included in this draft is the enhancement of Forschungszulage (Research Allowance) starting from January 1, 2026. This update is a part of the "Growth Booster" programme, which has the broader aim of strengthening the nation's position as an innovation-driven economy. Furthermore it indicates the focus on developing better conditions for R&D investments by expanding its scope and widening access to tax-based incentives.Key updates to the Forschungszulage in 2026The qualifications and eligibility of a research project to claim Forschungszulage are well-defined and the application process includes two steps, namely, acquiring a BSFZ certificate stating the R&D nature of the project and submission of the application to the tax office, where the financial claim will be validated and approved. According to the draft bill adopted by the German Federal Cabinet on June 4, 2025, there are two updates that are highly in favour of companies commencing R&D projects in Germany.1. Introduction of a 20% flat-rate overhead allowanceIn addition to traditional expenses like personnel costs and contract research costs, as per the new updates, a 20% flat-rate overhead operating costs can be claimed. The change is scheduled to be applied to the research projects starting on or after January 1, 2026. This helps companies conducting R&D to obtain increased financial support, as it does not require any additional documents to claim the flat-rate overhead under the research allowance.2. Increase in maximum assessment basis to €12 millionFrom 2026, the maximum assessment basis for calculating Forschungszulage will increase from €10 million to €12 million per year. This will result in a research allowance of €3 million and up to €4.2 million for SMEs. Previously, maximum R&D costs were increased from €4 million to €10 million and the new update underlines the country's long-term commitment to nurturing research. It also indicates a futuristic framework that encourages companies to plan for R&D ardently.The updates are applicable to companies with qualified research initiatives in different sectors and sizes like start-ups, SMEs and large enterprises. The measures are presently scheduled to be applicable until 2030 for research projects commencing on or after 1 January, 2026. ConclusionThe changes in Forschungszulage signify more than mere improvements; they reflect the futuristic view and national focus to strengthen innovation and R&D. By expanding the maximum assessment basis and allowing a 20% flat-rate overhead claim, the government is responding to the needs of companies with research projects and promoting innovation and R&D. The process to claim Research Allowance is streamlined with predefined application requirements and this policy increases the effective funding base and makes the programme more attractive to companies to gain the best financial support their research projects deserve.For companies with a futuristic view, this is an opportunity to plan and align their research projects and leverage the tax incentive programme, as the government is actively building an environment where innovation is not just encouraged but significantly supported.
Dec 03, 2025
Markt & Mittelstand reports: How innoscripta automates R&D tax documentation
Markt & Mittelstand outlines how innoscripta automates R&D tax documentation and unlocks significant efficiency gains for companies. The article explains how the platform aggregates data from numerous internal tools, reduces administrative workload and delivers compliant, audit-proof documentation. It also highlights the company’s rapid growth, its upcoming expansion into the U.S. market and a performance-driven business model that differentiates innoscripta from major consulting firms.Read more: https://www.marktundmittelstand.de/technologie/innoscripta
Dec 02, 2025
Börsenradio interview: innoscripta on growth, data infrastructure and Q3 results
At the Deutsche Börse Equity Forum, Börsenradio interviewed Max Hunger and Johanna-Luise Pontani about innoscripta’s strong Q3 performance, its data-driven approach to funding processes and the scalability of the Clusterix platform. The full interview is now available.Listen to the full episode:https://www.brn-ag.de/45020-innoscripta-Q2-2025-EKF-
Nov 19, 2025
NebenwerteWelt podcast: innoscripta – Rethinking R&D management
The NebenwerteWelt podcast features Sebastian Schwertlein, COO of innoscripta SE, discussing the digital transformation of R&D funding processes and the impact of the Clusterix platform. The episode highlights how companies can manage and document innovation projects more efficiently, innoscripta’s development following the IPO, and why the company is gaining attention among tech-focused investors.Listen to the full episode: https://nebenwertewelt.podigee.io/28-innoscripta
Nov 12, 2025
Forschungszulage for software development: Overcoming common application pitfalls
Germany is globally known as a high-tech hub with an increasing amount of innovation, building transformative solutions and disruptive software development. The advancements of software solutions in verticals like artificial intelligence, blockchain, internet of things (IoT), robotics, and augmented reality are deeply aligned with the country's technological leadership. Companies across industries employ software tools to enhance productivity and competitive advantage. Fields like biometrics, aviation, drone technology, embedded systems, and industry 4.0 are a few examples where software helps streamline work processes.Significant innovation in the industry of software development in Germany could be seen in fields such as generative AI integration, cloud-native architectures, and growing start-up ecosystems. The Research Allowance Act (Forschungszulagengesetz - FZulG) was introduced by the German government recognising these advancements and the continued focus on research and innovation in software development among other areas. The main objective of the Forschungszulage initiative is to financially support organisations that invest in R&D and companies receive monetary assistance in form of tax credits, which reduces the amount of tax payable. If the company does not have a tax liability, then it will receive direct cash refunds based on its eligible R&D project expenditure. For the software development industry, in spite of having promising work, the projects frequently fall short while claiming research allowance. Deeply understanding the elements contributing to success and failure of a Forschungszulage application helps companies to navigate effectively through the process and obtain the support they deserve for their innovative software project. What type of software development projects qualify for the Research Allowance?To be eligible for the research allowance in Germany, software development projects must be classified as R&D work. The research project should match the Frascati Criteria which outline the characteristics of an R&D work and also the guidelines from the BSFZ that validate the project for the research allowance. The qualifying research activities are mainly divided into three categories:1. Basic ResearchThese research activities are primarily undertaken to obtain new knowledge without having any immediate practical and direct commercial application. In software development, this could include:Development of new algorithms in theoretical computer scienceDeveloping brand-new principles for programming languagesCreating new ways for developing software 2. Industrial ResearchResearch projects conducted to acquire new knowledge and expertise either to develop new products, services or processes or to significantly improve the existing products, services or processes are considered as industrial research. It involves projects such as:Developing software tools for specialised application like e.g. image processingDesigning innovative programming languagesDeveloping new data management systems3. Experimental developmentExperimental development projects use and combine existing knowledge to develop a new product, service or process. Activities related to formation, planning, and documentation of new products are considered as experimental development. In the software development field, this includes:Creating experimental AI or machine learning modelsPrototyping new software architectureDeveloping new data processing pipelinesProjects that adhere to these criteria and have technical uncertainty and development risks are considered as strong candidates for the research allowance. Why are software development projects frequently rejected?Despite pre-defined eligibility guidelines, software development projects are frequently being rejected for research allowance. Several reasons leading to this include:Vague definition of innovationThe BSFZ requires applicants to define the innovation process, including the problems and uncertainties addressed precisely. Many applications fail because they merely focus on describing the final product without providing enough information showing new scientific or technical knowledge. Due to the absence of a detailed narrative regarding the technical challenges, the newness, and the risks, the application often fails to succeed.High emphasis on implementationA usual pitfall for software development projects is presenting the ones that emphasize the implementation of existing solutions. Routine activities like adapting existing software and integrating known libraries do not qualify as R&D, and the research allowance only considers a project that is innovative and bridges a knowledge gap.Insufficient technical informationAn application prepared with superficial project descriptions which lack the required technical details will lead to rejection. Applications need to convey the technical complexity of the R&D activities. For a software project, involvement of the lead developer or software engineer is essential to ensure optimum project description, as they can explain the technical complexities and innovative elements of the project.How to handle inquiries and rejectionsAn application being questioned or rejected does not necessarily indicate the end of the road in seeking research allowance. There are options available for applicants:1. Responding to additional information requestThe BSFZ seeks additional information regarding the project if the submitted information does not provide complete clarity. This is not a rejection, but the request to submit further accurate information to continue verifying the project to issue the certificate. 2. Filing an appeal Applicants can file an appeal within a month after receiving a rejection if they find that the application was wrongfully rejected due to misunderstanding or mistakes in assessment. The appeal should provide clear information supporting the eligibility of the project and not merely on questioning the decision. Applicants should analyse the given reasons for the rejection, compare the application with the relevant guidelines and provide a well-structured appeal with proofs supporting the claim. 3. Submit a new applicationWhen the application is rejected due to a poor structure or wrong information, then it is best to submit a revised, well-prepared application. The new application should include:A clear description addressing technical complexities of the projectCorrections on previously identified weaknessesConclusionObtaining research allowance for software development projects in Germany requires focused preparation and a strong understanding of the eligibility criteria and related guidelines. Detailed documentation of technical innovation, active involvement of the software engineer or lead developer in drafting the application, and providing precise technical narratives can help the software project to be successful while seeking research allowance. In the cases of rejection, strategic approaches like understanding the causes of rejection, filing an appeal, or submitting a new application can lead to eventual success. With the right approach, Germany's Forschungszulage is a valuable opportunity for software development projects to scale up innovation.
Nov 03, 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
Nov 03, 2025
innoscripta SE reports strong Q3 2025 – investors impressed
Wallstreet Online reports that innoscripta SE impressed in the third quarter of 2025 with revenue of €70.7 million and a profit increase of nearly 98%. The article highlights the high EBIT margin of 57.8% and the scalability of the “Clusterix” platform, noting strong investor interest following the quarterly results.Read more: https://www.wallstreet-online.de/nachricht/20105993-innoscripta-celebrates-q3-2025-triumph
Nov 03, 2025
96% profit increase after nine months – innoscripta SE delivers strong results
The article on stock3 analyses how innoscripta SE recorded a notable profit increase of approximately 96% for the first nine months. This performance underlines the company’s position in the Scale segment and highlights substantial operational progress. Read more: https://stock3.com/news/innoscripta-96-gewinnplus-nach-neun-monaten-16760612
Nov 03, 2025
Meritocracy in the company: How performance culture determines advancement and compensation
The article on ingenieur.de explores how innoscripta SE systematically implements a performance-based culture: Promotions and compensation are determined not by tenure or connections, but exclusively by measurable results and clearly defined target levels. Transparent career paths and regular feedback ensure fairness and acceptance.Read more: https://www.ingenieur.de/karriere/arbeitsleben/fuehrung/meritokratie-im-unternehmen-wie-leistungskultur-aufstieg-und-verguetung-bestimmt/
