Germany R&D Tax Credit: Claim Up to EUR 1 Million
Overview of the R&D tax credit process in Germany, detailing eligible activities and compliance with incentives.
The exact change
The maximum assessment base is EUR 4 million per fiscal year, resulting in a maximum credit of EUR 1 million per year.
The maximum assessment base is EUR 10 million per fiscal year, resulting in a maximum credit of EUR 2.5 million per year. This cap was raised from its original EUR 4 million level (EUR 1 million maximum credit) by the Wachstumschancengesetz (Growth Opportunities Act), effective March 2024. A further increase to a EUR 12 million assessment base (EUR 3 million maximum credit) applies to R&D projects starting on or after January 1, 2026.
Suggested change
Substantially rewrote the article to reflect the 2024/2026 increases to R&D tax credit caps, updating the eligible cost base from EUR 4 million to EUR 12 million (via a EUR 10 million intermediate step) and the maximum credit from EUR 1 million to EUR 2.5 million.
Why this is better
The article described the original, now-superseded 2020 assessment base and credit cap as still current, omitting the 2024 and 2026 increases entirely.
More by Emir Baycan in Germany
- Correction Opening a Business Bank Account in Germany: 2026 Guide
- Correction Germany Business Insurance: Essential Coverage Explained
- Correction Germany Payment Methods: Understanding Local Preferences
- Correction Germany Business Laws: Compliance Essentials for 2026