Research tax grant

New law on tax incentives for research and development
(valid since: 01 January 2020)

Who will be supported?

  • All taxable companies with R&D activities
  • Independent of company size and profit situation
  • Irrespective of other subsidies or state aid for the beneficiary R&D project

What is supported?

  • Solo projects

  • Cooperative projects

  • Contract research

  • Funding is provided exclusively for R&D (up to the prototype stage), not for serial production.

  • No funding if product or process is already essentially defined

Eligible expenses

  • In-house research: wages, as well as expenses of the employer for the future security of the employee
  • Contract research: 60 % of the remuneration paid by the beneficiary to the contractor
Application research tax grant