Received a BSFZ rejection? one month to appeal
After a BSFZ rejection you have one month from receipt of the notice to file an appeal. Anyone who addresses the stated rejection reasons individually and technically has a genuine chance at the certificate.
- Appeal deadline: 1 month from receipt
- Partial appeal only against rejected projects
- Success-based: 70 % of the fee only after payout
Written by Max Nodes, Founder and Managing Director · 25 of 25 supported BSFZ applications certified (as of 09/2026) · Last updated: · Law as of:
Clarify the unresolved question
Figures and details
The instructions on legal remedies in the notice are authoritative. Once the deadline has passed, a new application remains possible; it has no deadline of its own.
Key facts in brief
After a BSFZ rejection you have one month from receipt of the notice to file a written appeal. The BSFZ states concrete rejection reasons in the notice, usually insufficient description of novelty or technical risk; the appeal must address exactly these points with a revised project description and additional evidence. If the deadline has already passed, or the findings concern further fiscal years, a reapplication remains open, with no deadline of its own. A lawsuit remains the last resort; the notice's appeal instructions state which court has jurisdiction.
The essentials of a BSFZ rejection
How much time do you have after a BSFZ rejection?
After the rejection, one month from receipt of the notice remains to file an appeal. If the deadline is missed, only a reapplication remains.
The BSFZ certificate is the foundational notice for the assessment of the research allowance (§ 6 FZulG). Objections to the certificate must therefore be directed at the BSFZ, not the tax office. Without the certificate, the tax office cannot assess the allowance (§ 6 (1) FZulG). The provisions of the Fiscal Code (Abgabenordnung) on tax refunds apply accordingly, except for § 163 AO (§ 12 FZulG).
| Criterion | Appeal | Reapplication | Lawsuit |
|---|---|---|---|
| Deadline | 1 month from receipt | None | 1 month from the decision on the appeal |
| Cost | Fee-free | Fee from the second application in the same fiscal year (§ 6 (5) FZulG) | Court costs |
| Duration | no published deadline | 3–6 months | 6–18 months |
| Requirement | New technical arguments | Revised project description | No lawyer required in the first instance |
| When it fits | First step after the rejection | After the deadline or for further fiscal years | Only if a fundamental legal question is open |
Which 6 reasons most often lead to a BSFZ rejection?
Most applications fail because of the description, not the project. Rejections are usually because novelty or technical risk was not shown clearly enough.
| Rejection reason | Right answer in the appeal |
|---|---|
| No recognizable technical novelty | Document the state of the art concretely and show the gap the project closes |
| Missing systematic approach | Present the development process as a research plan with work packages, milestones and test series |
| No technical risk | Document concrete technical challenges and approaches that did not work |
| Insufficient project description | Expand the description with technical parameters, materials and measurement results |
| Wrong R&D category selected | Check the classification under § 2 FZulG; most projects are experimental development |
| Routine activity instead of R&D | Separate R&D shares from routine work and focus on novelty and technical risk |
How do you file a successful appeal in 5 steps?
An appeal with substance starts with reading the notice carefully and ends with filing on time.
Analyze the rejection notice
Mark the exact rejection reasons. Phrases like “not recognizable” or “not demonstrated” show where the argument needs to be strengthened.
You, with adviceRevise the project description
Add detail on technical risk, methodology and the state of the art, using BSFZ terminology.
UsGather additional evidence
Compile test protocols, measurement results, prototype documentation and state-of-the-art comparisons.
You and usDraft a technical statement
Address each rejection reason individually: quote the reason, give a technical counter-argument, state the conclusion.
UsSubmit on time
If time is short, file an informal appeal first to preserve the deadline and submit the detailed justification afterwards.
Us
An appeal can also relate to partial rejections. If only three of five submitted projects were rejected, for example, the appeal targets those three specifically; approved projects remain unaffected.
What does professional support change in an appeal?
An appeal that only repeats the original project text changes nothing about the assessment. An appeal that technically refutes each rejection reason individually has a genuine chance.
- Free initial analysis of the rejection notice
- Complete appeal justification including a technical statement
- Selection and preparation of the additional evidence
- Filing on time and communication with the BSFZ
- Support through to the decision, then preparation of research allowance application (ELSTER)
The engagement is success-based: a fee applies only if the appeal leads to the BSFZ certificate, 70 % of it only after the research allowance is paid out. If the appeal is unsuccessful, you pay nothing. The BSFZ does not publish a success rate; what matters is the quality of the technical counter-argument. More on the model on the consulting page.
Which questions come up most often about a BSFZ rejection?
Received a rejection notice? The deadline is running.
We check your rejection notice free of charge, map the stated reasons and build the technical counter-argument for the appeal. Success-based, no upfront costs.
Have your rejection notice checked nowRead on
- Applying for the research allowance: step by stepThe route from the BSFZ certificate to research allowance application (ELSTER) at the tax office.
- BSFZ portal: guideRegistration, form fields and submission in the BSFZ portal.
- Research allowance (FZulG): the guideRequirements, funding amount and the BSFZ application at a glance.
- Research allowance calculatorCalculate the assessment basis (Bemessungsgrundlage) and allowance from your personnel costs.
- Apply retroactivelyWhich tax years are still open and how to use the deadline.
- Research Allowance ConsultingSuccess-based support from project analysis to payout.
Max Nodes
Founder and Managing Director of NOVARIS Consulting. Specialised in the German R&D tax credit (FZulG) since 2021; 25 of 25 accompanied BSFZ applications approved (as of 09/2026). Max Nodes