Our results with the research allowance

• EUR 1.2 millionSoftware2024–2026

  Research allowance approved for 2024 and 2025, certified by the BSFZ for 2026, allowance expected

  The BSFZ certificate covers three fiscal years: 2024 and 2025 retroactively, 2026 ongoing. NOVARIS wrote the project description, reconstructed the hours per project from payroll journals, project plans and payroll data with the creation date openly disclosed, and coordinated research allowance application (ELSTER) with the tax adviser.

  Software company
• EUR 600,000Software, automation2025–2026

  Research allowance approved for 2025, certified by the BSFZ for 2026, allowance expected

  Two fiscal years: 2025 retroactively, 2026 ongoing. Automation software is often taken for routine; what mattered was describing the technical risk of the projects under § 2 FZulG so that the BSFZ could assess it. Project description, time records and research allowance application (ELSTER) came from NOVARIS.

  Automation software company
• EUR 400,000Mechanical engineering2026

  Research allowance for an in-house developed machine certified by the BSFZ, allowance expected (fiscal year 2026)

  A large company, so the standard rate of 25 % instead of the SME rate of 35 %. A single project, a newly developed machine, certified by the BSFZ in the current fiscal year 2026; the distinction from the state of the art and the technical risk were the focus of the project description.

  Machine builder with 5,000 employees
• EUR 5 millionMedical technology2023–2026

  Research allowance approved for newly developed analysis devices (2023–2025), certified by the BSFZ for 2026, allowance expected

  Four fiscal years, three of them retroactive: for 2023 to 2025 the hours per project and person had to be reconstructed afterwards, robust enough for the tax office and the tax audit. With around EUR 5 million in approved and certified allowance, the largest of the four mandates shown here; the analysis devices were new developments with a clearly stated technical risk.

  Medical technology company

We publish names, logos and quotes only once the client has expressly agreed. Until then we name the industry, the order of magnitude and the period.

1. 30 minutes

   Initial consultation

   We classify your R&D projects under § 2 FZulG and estimate the funding volume.

   You and us
2. 1–3 weeks

   Project analysis and documentation

   We identify eligible projects and draft the technical project description for the BSFZ.

   Us
3. up to 3 months

   BSFZ application

   Electronic application through the BSFZ portal; the certification body reviews novelty, technical risk and systematic approach for each project.

   Us, BSFZ
4. 4–12 weeks

   Tax-office application

   The tax advisor files research allowance application (ELSTER) with the tax return, using the certificate number and the assessment basis.

   Tax advisor, tax office
5. 4–12 weeks after the tax-office application

   Offset or payout

   The research allowance is offset against the tax liability; any surplus is paid out (§ 10 FZulG).

   Tax office

The fee is tied to this result: 30 % falls due with the BSFZ decision, 70 % only after the allowance has been paid out. The calculation is shown on the cost of research allowance consulting page.