Oct 21, 2024
Discover Zeynep Çetintaş, our first innoAthlete—living passion & excellence. How innoscripta’s program empowers employees to achieve their dreams.
Today, we are proud to introduce Zeynep Çetintaş, our first innoAthlete. Zeynep is a Recruiting Specialist in our Istanbul office and impresses not only with her professional skills but also with her personal dedication. In addition to her work at innoscripta, Zeynep trains three hours every day to realize her dream: becoming the European Kickboxing Champion. She embodies the values that are important to us at innoscripta – excellence and passion.
In this spirit, we launched the innoAthlete program. With this new initiative, we provide our employees a platform to show what’s possible when you work hard and pursue your goals with determination. The program supports and promotes colleagues who, through their dedication and commitment, become role models – both professionally and personally.
The innoAthlete program reflects our company’s values. It demonstrates that success is not only achieved through professional competence but also through personal dedication and passion. At innoscripta, we believe that great achievements are built on a combination of hard work and the pursuit of perfection. Zeynep is the perfect example of putting these values into action.
We are proud to support Zeynep on her journey and are excited to give her, as part of the innoAthlete program, a platform to share her story with the world.
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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 research 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.
Sep 02, 2025
Forschungszulage for large companies in Germany
Germany is recognized as one of the global leaders in research and development (R&D), a status it gained mainly due to the strong industrial presence and the innovative engagements of its large-scale companies. Big companies in Germany view R&D initiatives as a strategic investment aiding innovation, competitive advantage, and long-term growth.Companies in Germany, especially those in sectors like automotive, information technology, and engineering, consider Research and Development the backbone of their business strategy and planning. The substantial investments made by companies every year are proof of their commitment to encourage innovation. Approximately €81.8 billion was invested by the business enterprises in Germany for R&D initiatives in 2022, which accounts for up to 67% of the country's total R&D expenses (€121.4 billion). hese investments are not limited to product development alone, they include digital transformation, innovations in processes, and sustainability projects. Leading companies assign an impressive amount of funds for their R&D budgets, meeting evolving market requirements with innovation and securing technological leadership in the market.Sectors with high R&D investmentsThe R&D investments in Germany are distributed across industries representing the country’s evolving priorities and industrial leadership.Automotive: The automotive sector attracts the largest investments, and the focus on the development of innovative electric vehicles, self-driving technologies, and sustainable transportation solutions are examples of some of the key projects in this vertical.Information and Communication Technology: The transformational and emerging domains such as artificial intelligence, data science, cloud computing, and cybersecurity have experienced a significant flow of investments aimed at innovative advancements. The R&D expenditures in the fields of programming are increasing compared to previous years.Pharmaceuticals and Biotechnology: The recent pandemic has increased the need for biotech research, resulting in an increase in investments in the development of vaccines and other medical technologies.Electrical and Mechanical Engineering: The need for integration of digital technologies, improvement of product efficiency, and optimisation of manufacturing processes attracts a good amount of R&D investments in the traditional engineering domains. Challenges faced by large-scale companies regarding R&D project documentation and accessing government financial supportThe following are some common problems or challenges large-scale companies face in terms of documenting their research projects and finding the right government incentive to support research projects and capitalise on their expenditures. Complex processComplexity in the application process and excessive documentation often cause problems for companies with multiple R&D processes. For programmes like Forschungszulage, external advisors support the companies to accurately document their projects and successfully submit the application.Ambiguity in eligible R&D activitiesUnderstanding which research activities are eligible for R&D incentives can be an extensive process. Each funding programme has its own set of predefined criteria for qualifying a project for research funding, and the companies need to meet these requirements and align their financial strategy and application based on the programme they are planning to apply for. Detailed documentation requirementsMost of the government funding programmes require detailed documentation with a clear project description and the evidence supporting the claim. Documentation involves the accurate and well-explained project description, details of human resources, timelines, milestones, and cost structures. For big corporations with many departments, compiling all the project information can be a tiring task that requires the time of a dedicated team.Problems with retroactive applicationFunding programmes like Forschungszulage provide the opportunity for retroactive application. The companies intending to apply for these programmes need to document the historical data of previous years, and this can be a daunting process for the companies with several internal departments to locate and accurately document the information.Selecting the right programmeGermany offers several funding programmes for R&D projects, each with its own eligibility criteria. The companies are required to select the best programme for them that matches their project and organisation type. For example, Forschungszulage is the best programme for large-scale companies as many other initiatives completely exclude large-scale companies from funding opportunities.Forschungszulage vs ZIM - Selecting the right incentive programme for large-scale companiesTwo of the major funding programmes in Germany are Forschungszulage and ZIM (Zentrales Innovationsprogramm Mittelstand). Both of these programmes focus on providing financial support to R&D projects and innovation but they cater to companies with different sizes and needs. For large-scale companies, Forschungszulage emerges as a suitable funding initiative. The following is a comparison between Forschungszulage and ZIM, highlighting their key differences. ElementsForschungszulageZIMEligibilityAll taxable companies in Germany irrespective of sizeSMEs only (up to 500 employees, and 1,000 in cooperatives)Application timingBefore, during the projects, or retroactively after the project completionApplication must be submitted before the project startsFunding timingAfter all the expenditures of one fiscal year are incurredDuring the projectFunding modeTax creditsNon-repayable grantsEligible activitiesAll types of R&D projectsR&D projects with strong market potentialLegal limitationsThe maximum assessment basis is €10 million per year, and R&D expenses exceeding this limit will not be considered. Additionally, a company can apply for research allowance for multiple R&D projects simultaneously. A maximum of two concurrent projects may be eligible for funding at any given time.Why is Forschungszulage more suitable for large-scale companies?Inclusive eligibilityForschungszulage is open to all corporations including multinational companies in Germany to claim the research allowance in terms of tax credit, unlike ZIM, which only allows financial grants to SMEs.Higher financial aidThe Forschungszulage allows a company with qualified R&D projects to claim up to 25% of total eligible expenditure as research allowance where the maximum eligible R&D expenses are €10 million. This supports the organisation managing the projects with significant monetary relief.Flexibility in application timingUnlike ZIM, under Forschungszulage there is no need to apply for funding before the start of the project. The application for tax credits can be submitted during the project once the expenditures are incurred, or retroactively after project completion.Less bureaucratic burdenThe application process for Forschungszulage is smooth and streamlined compared to ZIM. ZIM includes a pre-approval phase or negotiation with project sponsors, which is absent in the process of applying for Forschungszulage. That makes it less bureaucratic. As long as a project fulfils the BSFZ guidelines and Frascati Criteria, it will get approved. For large corporations in Germany with R&D initiatives, the Forschungszulage is recognised as the best programme providing monetary support. Its broader eligibility and a streamlined application process make it an ideal programme for big companies promoting innovation and leveraging their R&D investments.
