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THE R&D ALLOWANCE

Leyton helps improve your company performance through R&D Allowance

THE R&D ALLOWANCE

WHAT ARE R&D ALLOWANCES?

The purpose of the R&D Allowance is to strengthen Germany's position as “Wirtschaftsstandort”. On November 29, 2019, the German Federal Council (Bundesrat) approved the Research and Development Allowance Act (Forschungszulagengesetz ("R&D Act")). The R&D Act shall promote R&D activities by granting a research and development allowance ("R&D Allowance") to enterprises irrespective of their profit situation.

YOUR CHALLENGE: DO I QUALIFY?

Companies can benefit from an allowance up to 25% on a maximum of 2Mio EUR of eligible expenses, which includes wages and 60% of the costs paid to contractors in case of contract research (individual entrepreneurs can also claim €40/hour as eligible expenses). The definition of R&D is in line with the OECD Frascati Manual and includes fundamental research, industrial research and experimental development.

OUR ADDED VALUE

Leyton identifies eligible R&D activities and prepares exhaustive supporting documentation throughout the end-to-end process: scoping, document preparation, submission and controls.