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.
What has been corrected on this page?
Every accepted correction to this page is recorded with the exact change, so readers can see how the page improved over time.
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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.
BeforeThe maximum assessment base is EUR 4 million per fiscal year, resulting in a maximum credit of EUR 1 million per year.
AfterThe 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.
Why: The article described the original, now-superseded 2020 assessment base and credit cap as still current, omitting the 2024 and 2026 increases entirely.
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