BSFZ portal: step-by-step guide
Certifying your R&D project runs entirely online via bescheinigung-forschungszulage.de, with your ELSTER certificate. From registration to certificate it takes up to 3 months.
- Login with your existing ELSTER certificate
- One application per fiscal year, any number of projects
- Answer queries within 4 weeks
Written by Max Nodes, Founder and Managing Director · 25 of 25 supported BSFZ applications certified (as of 09/2026) · Last updated: · Law as of:
From project to BSFZ portal
Figures and details
Once submitted for good, the application can no longer be changed in the portal.
Key facts in brief
In the BSFZ portal you register once, then log in with your ELSTER certificate. The form and project description are filed online, there is no paper option. The BSFZ reviews for up to 3 months (§ 6 FZulG); only then does the tax office assess the allowance (§ 10 FZulG).
The essentials of the BSFZ portal
What Do You Need Before Opening the Portal?
Four things ready in advance make registration a matter of minutes.
| Requirement | Why It's Needed |
|---|---|
| ELSTER organisation certificate | The only way in, there is no paper filing option. |
| Company data | Company name, legal form, tax number and WZ code, must match your ELSTER records. |
| Project description per project | Novelty, technical risk and systematic approach, for each R&D project separately; every free-text field has its own character limit. |
| Contractor details | Contract research and cooperations must be flagged as such in the form. |
How does the application process work in the BSFZ portal?
Five steps lead from registration to the certificate. The long part sits in the middle: the BSFZ review.
Registration
One-time sign-up with company data, tax number and WZ code. Login after that via your ELSTER certificate.
YouFill out the application form
Enter company data, projects, involved people and cooperations. The draft stays saved.
You, usWrite the project description
Set out novelty, technical risk and method per project. The BSFZ assesses the route, not the product.
UsSubmit, answer queries
No changes after submission. Answer queries within 4 weeks, otherwise rejection without a substantive review.
BSFZReceive the certificate
Status “decided”: certificate or rejection issued, basis for the tax office application.
BSFZ
What does the application form ask for?
Four sections: company data, R&D projects, involved people, cooperations.
| Section | Content | Common mistake |
|---|---|---|
| Company data | Company name, legal form, tax number, WZ code, contact person | Tax number differs from ELSTER data |
| R&D projects | Description, time period, category under § 2 FZulG | Description too vague, no technical risk shown |
| Involved people | Names, R&D share in %, qualifications | R&D shares exceed working time |
| Cooperations | Contract research, joint projects, international partners | Contract research not flagged |
Saving a draft is possible any time, it stays stored in the portal. Every field is explained on the application form page.
What has to go into the project description for the BSFZ application?
The project description has to show the three R&D criteria under § 2 FZulG, not the finished result.
- Novelty: what new knowledge is sought beyond the state of the art.
- Technical risk: why success was not guaranteed at the start.
- Systematic approach: methodology, milestones and time tracking.
The limits come from the BSFZ filing guidance. They are the reason a good description is written before typing, not inside the portal.
A convincing description follows a fixed structure: starting point, objective, technical challenge, approach, results. See our application example.
How do you submit and track the status?
Once submitted, the application can no longer be changed.
- Review entries using the preview function
- Click “Submit application”, changes excluded afterwards
- Receive a confirmation email with a reference number
- One application per fiscal year
| Status | Meaning |
|---|---|
| Received | application received |
| Under review | BSFZ reviewer processing |
| Query | BSFZ needs more information |
| Decided | certificate or rejection issued |
What happens after the BSFZ certificate?
The tax office decides the amount of the allowance, not the BSFZ.
After the certificate (§ 6 FZulG) comes the tax office application with research allowance application (ELSTER), only after the fiscal year ends, with the tax return (§ 5 FZulG). The tax office then assesses the allowance (§ 10 FZulG).
| Document | Content |
|---|---|
| BSFZ certificate | download from the portal |
| Personnel costs | gross wages, R&D time share |
| Time tracking | complete, per person and project |
| Own contributions | sole proprietors/partners only, EUR 100/hour |
| Contract research | 70 % eligible |
| Material costs | pro-rata depreciation |
Funding rate: 25 %, for SMEs 35 %, at most EUR 12 million assessment basis (Bemessungsgrundlage) per year. Details on the funding amount page.
Which questions come up most often about the BSFZ portal?
Which Pitfalls in the Portal Most Often Trigger Queries?
Four mistakes cause most BSFZ queries, all of them avoidable.
- The tax number differs from the ELSTER data: check it against your latest tax office letter before submitting.
- The project description stays vague and the technical risk is not apparent: state the open research questions concretely instead of only describing the objective.
- R&D shares exceed the available working time: enter realistic shares per person and support them with time tracking.
- Contract research is not flagged as such: mark cooperations explicitly in the form.
- A query goes unanswered for more than 4 weeks: the BSFZ then rejects without a substantive review.
Prepare the portal application before queries cost you time
In the first consultation we check your project against § 2 FZulG and prepare the form and project description. You pay only once the allowance is approved.
Book a first consultationRead on
- Applying for the research allowance: step by stepThe full route through to payout by the tax office.
- Application exampleA fully written project description.
- Application formEvery field explained in detail.
- BSFZ rejection: appealWhat to do after a rejection.
- Time tracking for the research allowanceDocument R&D hours completely.
- Research allowance consultingSuccess-based support through 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