17.07.2025
Securing funding under the Research Allowances Act (FZulG)
Are you developing your own business solution with nedyx? Then your innovation work can also pay off in tax terms. The Research Allowance Act (FZulG) enables companies to receive retroactive funding for development projects - regardless of sector or size.
What is the Research Allowances Act (FZulG)?
The Research Allowance Act is a tax incentive that supports companies that invest in research and development. It applies across all sectors and regardless of the size of the company. Particularly attractive: funding is currently available retroactively from 2021.
Depending on the type of implementation, the law distinguishes between two cases:
Depending on the type of implementation, the law distinguishes between two cases:
- Internal developments: If you develop an individual software solution with your own employees, up to 35% of the personnel costs can be funded.
- External development services: If you work with a service provider, 17.5% of the invoice amount is refundable.
Eligible - even with low code?
Yes, even if you work with a low-code platform such as nedyx, your development may be eligible for funding. The decisive factor here is not the tool, but the degree of technical novelty and your own contribution.
If, for example, you use nedyx to set up an individual solution for planning, control or data integration that did not previously exist in this form and whose implementation was associated with technical uncertainty, this may in principle fall under the FZulG.
Typical examples:
If, for example, you use nedyx to set up an individual solution for planning, control or data integration that did not previously exist in this form and whose implementation was associated with technical uncertainty, this may in principle fall under the FZulG.
Typical examples:
- Development of an individual planning application with workflows and scenarios
- Development of a data-driven control tool for several departments
- Integration of complex data sources with innovative logic and user guidance
How does the application process work?
Funding under the FZulG is provided in two stages:
1. technical examination
Companies first submit an application for project certification to the BSFZ. This checks whether the project meets the criteria for research and development. Link to the application via the portal: www.bescheinigung-forschungszulage.de
2. assertion at the tax office
After successful certification, companies can apply for funding from the relevant tax office.
*Note: The application for the research allowance must be submitted by the company itself.
1. technical examination
Companies first submit an application for project certification to the BSFZ. This checks whether the project meets the criteria for research and development. Link to the application via the portal: www.bescheinigung-forschungszulage.de
2. assertion at the tax office
After successful certification, companies can apply for funding from the relevant tax office.
*Note: The application for the research allowance must be submitted by the company itself.
Why this is particularly worthwhile now
The Growth Opportunities Act has further improved conditions:
- 35 % funding for internal developments
- 17.5 % for external development services
- Maximum assessment basis: € 2 million per year
- Retroactive funding still possible from 2021
Digitalization starts with an idea - and nedyx makes it feasible
Would you like to digitize internal processes, modernize planning or develop an individual solution for your team - without traditional programming?
With nedyx, you can implement your ideas quickly, flexibly and securely.
Now Contact us and arrange a non-binding initial consultation.
With nedyx, you can implement your ideas quickly, flexibly and securely.
Now Contact us and arrange a non-binding initial consultation.
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