The R&D Allowance is defined in the German R&D Act „Forschungszulagengesetz (FZulG)“ and is in line with the guidelines of the OECD Frascati-Manual.
It considers fundamental research, industrial research and experimental development. Qualifying companies include companies that do in-house research and/ or contract research; a cooperation between a beneficiary and at least one other company; or a cooperation with a beneficiary and one or more research and knowledge dissemination organizations. The German Federal Ministry of Research and Education shall be the competent authority and the implementation will depend upon the issuance of a certificate.
GRANT OF RESEARCH ALLOWANCE
The R&D Allowance can only be claimed for R&D activities started or commissioned after the entry into force of the R&D Act (i.e. not before January 1, 2020).
OUR ADDED VALUE
Leyton helps you identify suitable R&D activities and create comprehensive supporting documentation covering the entire process from scoping to the creation, submission and control of documents. Here we look back on decades of experience with process optimization for our customers within the scope of national approval procedures for R&D projects, especially within the EU member states.