Funding for the self-employed, handled.
As a sole proprietor your own development hours count, and most people never claim them. We secure the funding that fits a one-person or owner-led operation.
The funding reality for self-employed
Funding as a sole proprietor works differently. Most programmes assume a team and a project budget, but two routes fit you well, and one is widely missed.
Own R&D time counts
The Research Allowance covers the owner's own development hours at a fixed rate, up to €100 per hour from 2026. No payroll needed.
Paid even without profit
The allowance is credited against your income tax and any surplus refunded, so a loss-making or low-profit year does not block it.
Retroactive to 2022
You can still claim past R&D years, not only the current one.
A few programmes, well chosen
Beyond the Research Allowance, patents support and innovation loans can fit. Full project grants depend on whether you run a structured project.
Three questions, one honest answer
Tap the ones that are true for you. Most self-employed who say yes to all three are a strong fit for the Research Allowance.
Your own development hours are claimable.
You do not need employees or payroll. If you do genuine R&D, the Research Allowance recognises your own working time at a fixed hourly rate, up to €100 per hour from 2026, and credits the allowance against your tax; the tax office refunds the surplus even in a loss-making year. It is retroactive to 2022, at each year's rates, so past development years still count. In practice, a simple, honest log of the hours you spend resolving real technical uncertainty is what turns your own labour into a payout.
Illustrative: a full-time R&D year in 2026 (40 h × 52 weeks × €100) times 35%. For a project started from 2026 the 20% overhead flat rate is added (≈ €87,360). For 2022 and 2023 the rates were €40 per hour and 25% (≈ €20,800). Your real figure depends on your logged hours.
Which hours you can claim, and which you can't
Only the time spent resolving genuine technical uncertainty is eligible. Here's the line in practice.
Counts as R&D
- Developing or testing a new product, process or software feature
- Solving a technical problem where the solution isn't known up front
- Prototyping, experimenting and systematic trial-and-error
- Reworking an approach after a technical dead end
Doesn't count
- Routine client work delivered to a known specification
- Admin, sales, marketing and bookkeeping
- Cosmetic changes or standard configuration of existing tools
- Installing or maintaining off-the-shelf software
The programmes that fit self-employed
As a solo operator the Research Allowance is the anchor, because it rewards your own labour. The rest depends on whether you work in a structured project or with partners.
Germany
Research AllowanceTax-based R&D allowance including your own hours, credited against tax. 25% on costs to 27 March 2024, 35% after that, up to 42% for new projects from 2026. WIPANOSupport for protecting and commercialising results through patents and standards. KfW innovation loansLow-interest loans for innovation and digitalisation. ZIM / KMU-innovativProject grants if you run a defined R&D project and qualify as a small enterprise. ZIM is currently paused (since 07/2026).What each programme means for you
Every fit at a glance, with the angle that is specific to your stage. Germany first, then Europe.
| Programme | Special for you | Funding | When |
|---|---|---|---|
| Research Allowance | Own hours count, no staff | 35–42% (from 2026) · ~€208k own labour | Retroactive, no cut-off date |
| WIPANO | First patent, SME rate | up to 50% of patent costs | Rolling |
| KfW innovation loan | Open to freelancers, no min loan | Loan + 3 or 5% grant | Rolling |
| BAFA EEW | Freelancers with premises | 10–60% | Rolling |
| ZIM | Only with a structured project | 40–45% (small) | Paused since 07/2026 |
| KMU-innovativ | Only with a real R&D project | up to 70% | 15 Apr / 15 Oct |
| Programme | Special for you | Funding | When |
|---|---|---|---|
| Eurostars 3 | Only inside an SME consortium | 50%, max €500k (DE) | 2x / year |
| Horizon Europe | Via consortium only | RIA 100% / IA 70% | Fixed calls |
How much the self-employed typically get
Indicative ranges for an owner-led operation. Actual figures depend on your R&D hours and any contractors.
Mostly the Research Allowance on your own development time and a contractor or two.
The Research Allowance plus a separate ZIM or KMU-innovativ project where you qualify (ZIM currently paused).
* Indicative figures. The actual amount depends on company size, eligible costs and the programmes you qualify for.
It comes down to technical uncertainty
The test is the same at any size: work that resolves genuine technical uncertainty qualifies, routine work does not. What that looks like in your field is on the Industries pages. See your industry
Self-employed funding, answered
Up to €100 per hour from 2026 (before that €70, until 27 March 2024 €40), capped at 40 hours a week, i.e. 2,080 hours a year and roughly €208,000 of eligible own labour at the maximum. The allowance rate is then applied on top.
The GbR files one joint claim. Your own R&D hours count if you have contractually agreed an activity fee for R&D, from 2026 up to €100 per hour (before that €70, until 27 March 2024 €40) and at most 40 hours a week per partner.
Yes. The Research Allowance covers the owner's own R&D hours at a fixed rate, so no payroll is needed.
No. It is credited against your tax and whatever exceeds it is refunded, independent of profit.
Yes, retroactive to 2022, at each year's applicable rate: until 27 March 2024 €40 per hour and 25%, then €70 and 35%, €100 from 2026. For 2022 this is only possible until 31 December 2026.
No. Sole proprietors and freelancers are eligible. A company form can open more grant programmes but is not required for the Research Allowance.
The Research Allowance first. Patents support, innovation loans and, with a structured project, a project grant can follow.
You do the work. We do the rest.
The reason most self-employed never claim is the bureaucracy. That part is ours, on a success-based fee for the Research Allowance.
Free eligibility check
You tell us what you're building. We confirm, by hand and at no cost, whether your work and hours qualify, and roughly what it's worth.
No cost · no obligationWe write and file it
We prepare the BSFZ certificate application and the tax-office claim, with audit-proof documentation. We only need about 6 to 12 hours of your time in total.
6–12h of your timeYou get paid
The allowance is credited against your tax and any surplus refunded, even in a loss-making year. For the Research Allowance our fee is success-based: we only invoice once your money has arrived.
Fee agreed upfrontHow a solo operation stacks funding
Start with your own hours, then layer the rest only if it fits. One sensible order.
Research Allowance
Your own R&D hours as an allowance, credited against tax, retroactive to 2022.
WIPANO
Half the cost of your first patent, at the SME rate.
KfW innovation loan
Now open to freelancers, no minimum loan, optional grant.
ZIM / KMU-innovativ
A separate, structured R&D project can get a grant on top; ZIM is currently paused.
The fine print solo founders miss
A few specifics that decide whether your claim holds, and the mistakes we see most.
Specific to the self-employed
- Own labour counts against the de-minimis ceiling (€300,000 over three years), not the GBER route.
- A partnership (GbR) files one joint claim; partners' hours only count with a contractually agreed activity fee.
- No employees required, your hours alone can qualify.
- EXIST targets start-ups from universities and research institutions; the Research Allowance is open to freelancers too.
What gets missed
- Not claiming your own hours at all, the single most common miss.
- No time log, the record you need to claim those hours.
- A patent filed before WIPANO funding is approved, which forfeits the funding.
- Labelling the whole business as R&D instead of the genuine development.
Ask us anything
Tell us about your company and we'll map the funding that fits. No prep, no obligation. Prefer to talk?