https://www.be-funded.de/en/blog/ Funding know-how, the research allowance and innovation funding – the BeFunded blog. en Fri, 10 Jul 2026 12:26:00 GMT https://www.be-funded.de/en/blog/research-allowance-for-startups-germany/ https://www.be-funded.de/en/blog/research-allowance-for-startups-germany/ Fri, 10 Jul 2026 12:26:00 GMT Research Allowance for startups Germany: the complete guide to eligibility, application process, payout and combination with VC and grant funding. Kirill Rubinstein https://www.be-funded.de/en/blog/bmf-circular-research-allowance/ https://www.be-funded.de/en/blog/bmf-circular-research-allowance/ Mon, 06 Jul 2026 08:00:00 GMT The BMF circular on the research allowance is the Federal Ministry of Finance's central guidance on the FZulG: eligible costs, time tracking, contract research, affiliated companies and the claim itself. What the circular says and what it means for your 2026 application. Kirill Rubinstein https://www.be-funded.de/en/blog/eu-funding-programmes-companies/ https://www.be-funded.de/en/blog/eu-funding-programmes-companies/ Mon, 06 Jul 2026 08:00:00 GMT EU funding programmes at a glance: EIC Accelerator, Horizon Europe, Eurostars and the EU Innovation Fund compared. Which EU grants fit which company, how much they pay, and how to combine them with German instruments like the research allowance. Kirill Rubinstein https://www.be-funded.de/en/blog/research-allowance-accounting/ https://www.be-funded.de/en/blog/research-allowance-accounting/ Mon, 06 Jul 2026 08:00:00 GMT How to account for Germany's research allowance: the allowance is credited against tax and is not taxable business income. How to book the claim, assessment and payout in the balance sheet and P&L, when it stays tax-free, and the usual entries. Kirill Rubinstein https://www.be-funded.de/en/blog/research-allowance-contract-research/ https://www.be-funded.de/en/blog/research-allowance-contract-research/ Mon, 06 Jul 2026 08:00:00 GMT Contract research and the research allowance: the principal claims 70 percent of the fee as eligible cost (for financial years from 2025), and the contractor must be based in the EU or EEA. Requirements, contract design, a worked example and typical mistakes. Kirill Rubinstein https://www.be-funded.de/en/blog/research-allowance-de-minimis/ https://www.be-funded.de/en/blog/research-allowance-de-minimis/ Mon, 06 Jul 2026 08:00:00 GMT The research allowance and EU state-aid law: when de-minimis actually applies (only to sole proprietors' own hours), what the exclusion of undertakings in difficulty means, and how to check both hurdles cleanly before you apply. Kirill Rubinstein https://www.be-funded.de/en/blog/research-allowance-corporate-tax-return/ https://www.be-funded.de/en/blog/research-allowance-corporate-tax-return/ Fri, 12 Jun 2026 08:00:00 GMT 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 Aliyeva https://www.be-funded.de/en/blog/research-allowance-payout/ https://www.be-funded.de/en/blog/research-allowance-payout/ Fri, 12 Jun 2026 08:00:00 GMT 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 https://www.be-funded.de/en/blog/research-allowance-example-germany/ https://www.be-funded.de/en/blog/research-allowance-example-germany/ Mon, 08 Jun 2026 08:00:00 GMT 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 https://www.be-funded.de/en/blog/zim-vs-research-allowance-germany/ https://www.be-funded.de/en/blog/zim-vs-research-allowance-germany/ Fri, 05 Jun 2026 08:00:00 GMT 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 Aliyeva https://www.be-funded.de/en/blog/research-allowance-retroactive/ https://www.be-funded.de/en/blog/research-allowance-retroactive/ Fri, 01 May 2026 08:00:00 GMT 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 Aliyeva https://www.be-funded.de/en/blog/government-funding-germany/ https://www.be-funded.de/en/blog/government-funding-germany/ Mon, 20 Apr 2026 08:00:00 GMT 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 https://www.be-funded.de/en/blog/subsidy-examples-german-companies/ https://www.be-funded.de/en/blog/subsidy-examples-german-companies/ Mon, 20 Apr 2026 08:00:00 GMT 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 https://www.be-funded.de/en/blog/startup-financing-in-germany/ https://www.be-funded.de/en/blog/startup-financing-in-germany/ Sun, 12 Apr 2026 08:00:00 GMT 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 https://www.be-funded.de/en/blog/apply-for-research-allowance-germany/ https://www.be-funded.de/en/blog/apply-for-research-allowance-germany/ Sat, 11 Apr 2026 08:00:00 GMT 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 https://www.be-funded.de/en/blog/bsfz-germany-research-allowance/ https://www.be-funded.de/en/blog/bsfz-germany-research-allowance/ Sat, 11 Apr 2026 08:00:00 GMT 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 https://www.be-funded.de/en/blog/fzulg-germany-credit-guide/ https://www.be-funded.de/en/blog/fzulg-germany-credit-guide/ Sat, 11 Apr 2026 08:00:00 GMT 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 https://www.be-funded.de/en/blog/non-repayable-grants-germany-sme/ https://www.be-funded.de/en/blog/non-repayable-grants-germany-sme/ Sat, 11 Apr 2026 08:00:00 GMT 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 https://www.be-funded.de/en/blog/research-allowance-act-germany/ https://www.be-funded.de/en/blog/research-allowance-act-germany/ Sat, 11 Apr 2026 08:00:00 GMT 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 https://www.be-funded.de/en/blog/what-are-subsidies-in-germany/ https://www.be-funded.de/en/blog/what-are-subsidies-in-germany/ Sat, 11 Apr 2026 08:00:00 GMT 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 https://www.be-funded.de/en/blog/research-allowance-germany/ https://www.be-funded.de/en/blog/research-allowance-germany/ Fri, 10 Apr 2026 08:00:00 GMT 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