Kirill Rubinstein

The Research Allowance payout in Germany works differently from a classic funding grant: no money flows directly into the account after project approval; instead, a tax offsetting mechanism with a genuine refund effect applies. How high the allowance is in 2026, when the tax office pays out, and how to avoid common mistakes.

Kirill Rubinstein June 12, 2026 · 11 min read

The Research Allowance is the central instrument of tax-based research funding in Germany. For SMEs, an increased funding rate of 35 percent has applied since March 2024 on an assessment base of up to €12 million per financial year—that is up to €4.2 million in funding annually. Concrete real-world examples show the basic principle: no dilution, no repayment, a direct liquidity effect.

Kirill Rubinstein June 08, 2026 · 10 min read

Germany offers one of the densest funding systems worldwide in 2026, with federal, state and EU bodies providing several hundred billion Euro. This guide shows which programmes are relevant for whom – and where the Research Allowance gives SMEs the strongest, non-dilutive lever.

Kirill Rubinstein April 20, 2026 · 12 min read

Subsidy examples in Germany range from building renovation support and agricultural diesel relief to R&D tax incentives. For founders, CFOs and R&D managers, what matters is not the largest subsidy but the most accessible one – which determines the real liquidity effect.

Kirill Rubinstein April 20, 2026 · 10 min read

Startup financing in Germany goes far beyond equity, bank loans and grants. This guide shows how founders can combine equity, debt, government programmes and the non-dilutive Research Allowance into a smart financing architecture.

Kirill Rubinstein April 12, 2026 · 11 min read

The R&D tax allowance (Forschungszulage) has been Germany's central R&D funding instrument since 2020 and is now significantly more attractive. This guide shows how the two-stage application process via BSFZ and Mein ELSTER works in practice in 2026.

Kirill Rubinstein April 11, 2026 · 9 min read

BSFZ Germany is the operational gateway to R&D tax incentives: the Certification Body for Research Allowance certifies the technical R&D quality of a project before the tax office assesses the allowance. For SMEs, the 2026 framework means 35% on the eligible assessment basis as predictable, non-dilutive liquidity.

Kirill Rubinstein April 11, 2026 · 12 min read

The FZulG (Research Allowance Act) is Germany's strongest non-dilutive R&D funding instrument: 35 percent for SMEs, an assessment basis of up to 12 million Euro and payout even during losses. This guide covers eligibility, eligible costs, the BSFZ application process and the 2026 legal position.

Kirill Rubinstein April 11, 2026 · 11 min read

Non-repayable grants in Germany are earmarked funding that neither needs to be repaid nor bears interest. For founders, the self-employed and growing SMEs they are the most efficient financing instrument – provided one knows the right programmes, requirements and pitfalls.

Kirill Rubinstein April 11, 2026 · 11 min read

The Research Allowance Act (FZulG) gives R&D-active SMEs in Germany a predictable, non-dilutive funding channel: 35 percent for SMEs, a broad cost base and, from 2026, an assessment basis of up to 12 million Euro per fiscal year. This guide explains eligibility, calculation, the two-stage BSFZ and tax office process and the most common reasons for rejection.

Kirill Rubinstein April 11, 2026 · 11 min read

A subsidy is a government advantage without a market-equivalent consideration in return, granted as financial aid, tax incentives or product subsidies. This article defines subsidies, explains the main types in Germany, who funds and receives them, what is most heavily subsidised, and how instruments like the Research Allowance fit a company's investment logic.

Kirill Rubinstein April 11, 2026 · 9 min read

The Research Allowance is for many SMEs in 2026 the most predictable non-dilutive R&D building block. Since March 2024 the SME rate is 35 %, and with an assessment basis of up to 12 million Euro, up to 4.2 million Euro is achievable. This guide covers rates, eligible activities and the two-stage application process.

Kirill Rubinstein April 10, 2026 · 10 min read