Articles by Aydan Aliyeva
The EU Innovation Fund: Project Categories, GHG Methodology and the Auction Route
A complete guide to the EU Innovation Fund: how relevant costs work, how GHG emission avoidance is calculated, which CAPEX band applies to your project, and whether the regular grant or auction route fits your situation best. Updated August 2026.
Aydan Aliyeva 18 August 2026 · 16 min read 
Research Allowance in the Corporate Income Tax Return
The Research Allowance is a tax-based incentive under the Research Allowance Act (FZulG): non-dilutive and predictable, with no repayment obligation. The corporate income tax return does not assess it; the tax office decides it separately and then offsets or pays it out.
Aydan Aliyeva 12 June 2026 · 12 min read 
ZIM vs. Research Allowance Germany: Comparison 2026
The ZIM vs. Research Allowance comparison shapes an SME's liquidity, its effective tax rate and the financeability of its whole R&D portfolio. It sets eligibility rules, funding amounts, application effort and tax treatment side by side and shows which instrument suits which company in 2026, now that ZIM has temporarily stopped taking new applications.
Aydan Aliyeva 5 June 2026 · 14 min read 
Research Allowance Retroactive Germany 2026
How to claim the German Research Allowance (Forschungszulage) for fiscal years that are already closed: which deadlines still run in 2026, which rate and cap belong to which year, and what the BSFZ and tax office steps actually require.
Aydan Aliyeva 1 May 2026 · 13 min read