Articles by Aydan Alieva
Research Allowance in the Corporate Income Tax Return
The Research Allowance is a tax-based incentive under the Research Allowance Act (FZulG) – non-dilutive, with no repayment obligation, and predictable. In the corporate income tax return it is not assessed, but decided separately and subsequently offset or paid out.
Aydan Alieva June 12, 2026 · 10 min read ZIM vs. Research Allowance Germany: Comparison 2026
The ZIM vs. Research Allowance comparison determines, for SMEs, liquidity, the effective tax rate, and the financeability of entire development portfolios. This article contrasts the funding requirements, funding amounts, application effort, and tax treatment of both programs and shows which instrument suits which company in 2026.
Aydan Alieva June 05, 2026 · 12 min read 
Research Allowance Retroactive Germany 2026
How to claim the German Research Allowance (Forschungszulage) retroactively for completed fiscal years. Deadlines, eligibility, the step-by-step BSFZ and tax office process, and common errors for SMEs in 2026.
Aydan Alieva May 01, 2026 · 10 min read