Novel
Your project goes beyond the existing state of the art.
R&D tax allowance · NOVARIS Consulting
You develop.
We take care of your
R&D tax allowance.
25% funding rate, 35% for SMEs. Contract research yields 17.5% or 24.5% of the fee before the separate flat rate. We prepare your project, handle the BSFZ application and support you through to payment.
Free initial assessment. Success-based fees.
Max NodesYour contact — from the first question to your application.
EUR 18.85MR&D allowance applied for
25 / 25supported BSFZ applications certified
5 Yearsspecialising in the FZulG
As of 09/2026. Past results do not guarantee future outcomes. See the evidence ↗
The first step
Tell us what
you are working on.
In a no-obligation initial conversation, we discuss whether an R&D allowance assessment makes sense and which documents we would need.
Check eligibilityPrefer to get in touch directly?
m.nodes@novaris-consulting.de+49 157 33277711Your guide to the R&D allowance in 2026
Funding limits, SME bonus and worked examples in our whitepaper.
What qualifies
R&D often happens
in everyday work.
A new process. An unresolved technical problem. A prototype that does not work yet. What matters is what your team needs to find out.
Does my project qualify? Check eligibility ↗Technically uncertain
The solution is uncertain. Experiments can fail.
Systematic
Your team develops, tests and documents its work following a traceable plan.
Research in your industry
Different challenges.
The same open question.
What qualifies — and where does routine work begin? Our industry dossiers show concrete examples and clear boundaries.
Working together
Your team develops.
We manage the entire application process.
From technical interviews to coordination with your tax adviser. One contact keeps the work connected.
Our services in detail ↗Understand the project
We discuss the technical development with your team and identify eligible activities.
Prepare the evidence
Project descriptions, work packages and cost records become a traceable application.
Support the process
We handle BSFZ queries and prepare the documents for your tax adviser.
Fee schedule: 30% upon the BSFZ decision, 70% after payment. Fee model ↗
Our Process
How the Research Allowance Works
From certification to payout – the path to your research allowance.
1
Application for a certificate from the certification body
2
Application for assessment of the research allowance at the tax office
Application
Review of application
Company
Application review
Eligible
R&D project?
yes / no
R&D project?
yes / no
BSFZ
Certification Body
Research Allowance
Research Allowance
Approval
Antrag
Submission
to the tax office
to the tax office
Unternehmen
Assessment of the research allowance
Responsible tax office
Max Nodes Founder & managing director
Specialists in R&D tax funding
FZulG expertise.
Including the complex cases.
I have specialised exclusively in the R&D tax allowance since 2021. Before founding NOVARIS, I held a leadership role, wrote more than 90 BSFZ applications and supported 50 companies through to approval. That experience informs every engagement we take on today.
We support SMEs as well as corporate groups with complex ownership and legal-entity structures. We connect technical project assessment with cost allocation, research contracts within the group and funding limits across affiliated companies. We work directly with R&D, finance and your tax advisers.
More about Max Nodes ↗R&D tax allowance for corporate groups ↗FAQ
Frequently Asked Questions About the R&D Tax Credit
Everything you need to know about the FZulG application and our consulting.
All companies subject to corporate or income tax in Germany – regardless of size, legal form or sector – provided they conduct their own R&D projects pursuant to Section 2 FZulG (systematic, novel, involving technical risk).
Primarily personnel costs of employees demonstrably involved in R&D projects. Own contributions by sole proprietors and co-entrepreneurs of partnerships (EUR 100/hr; not for a GmbH, UG or AG) and external contract research (70% creditable) can also be funded. Material costs have been claimable since 2024 via depreciation of eligible assets; from 2026 a 20% overhead flat rate applies on top.
Yes – retroactively, while the four-year assessment period for that fiscal year is running (§ 12 FZulG in conjunction with §§ 169, 170 AO). It starts at the end of the fiscal year, not with the tax notice: the research allowance is assessed in its own notice (§ 10 (1) FZulG). The years from 2022 onwards are currently open; for 2022 the period ends on 31 December 2026. We review all open funding years in the initial analysis.
We provide your tax advisor with all necessary documents (BSFZ certification, appendix documentation) that feed directly into the tax return. Your tax advisor retains full control – we complement them with specialized FZulG expertise.
The initial analysis is completely free and non-binding. Our fee is purely performance-based: 30 % falls due with the BSFZ decision, 70 % only after the tax office pays out.
Yes – contract research to external contractors is eligible, provided the contractor is based in the European Economic Area (EEA). Important: A reduced rate applies to outsourced contract research – instead of full personnel costs, only 70% of the remuneration actually paid is recognized as the assessment basis. Contracts awarded outside the EEA are fully excluded from funding. For companies that develop both internally and externally, a precise split is recommended – we determine the maximum potential from both components in the initial analysis.
NOVARIS Consulting GmbH, based in Munich (Munich Local Court, HRB 312039), advises companies throughout Germany on the research allowance and covers both procedural stages: the BSFZ application and the preparation of the research allowance application for your tax firm. Founder Max Nodes writes the applications himself. Verifiable: 25 of 25 supported BSFZ applications certified (as of 09/2026), EUR 18.85 million filed. Before founding NOVARIS he supported more than 90 BSFZ applications for around 50 companies, on average with 40 % more funding than the companies' first application. How the collaboration works: research allowance consulting. Further providers with legal entity and fee model are listed in the research allowance adviser register.