R&D tax credit consulting, success-based through to payout
We handle the research allowance end to end: preparing the hours, identifying eligible costs, writing the BSFZ application, communicating with the tax office and standing by you through a tax audit. Success-based: 30 % of the fee falls due with the BSFZ decision, 70 % only after the allowance is paid out.
- 25 of 25 supported BSFZ applications approved (as of 09/2026)
- Success-based: 70 % of the fee due only after payout
- More than 90 BSFZ applications written before NOVARIS, 50 companies supported through to approval
Written by Max Nodes, Founder and Managing Director · 25 of 25 supported BSFZ applications certified (as of 09/2026) · Last updated: · Law as of:
Connecting R&D and the application
Figures and details
What our consulting does
NOVARIS handles research allowance consulting end to end: from reviewing your projects through the BSFZ application to research allowance application (ELSTER) at the tax office. The fee is success-based, and 70 % falls due only after the allowance is paid out. 25 of 25 supported BSFZ applications were approved (as of 09/2026); before NOVARIS, companies supported achieved on average 40 % more funding than they had calculated themselves at the start. If you know the BSFZ language and have the time, you can also file the application yourself. Whether Mittelstand or a large group: the process stays the same.
- 25+engagements supported
- EUR 18.85Mfunding volume filed
- 25 of 25BSFZ applications approved (as of 09/2026)
- 3.5 monthsto the BSFZ certificate on average
What consulting with NOVARIS includes
Who at NOVARIS works on your application?
A consultant who knows the research allowance from more than 90 BSFZ applications before NOVARIS and 50 supported companies, not only from the statute.
Max Nodes
Founder and Managing Director
More than 90 BSFZ applications before NOVARIS, from a leadership role at the largest provider
Before founding NOVARIS, Max Nodes held a leadership role at the largest provider of research allowance consulting in Germany. There he wrote more than 90 BSFZ applications and supported 50 companies through to approval.
Before NOVARIS, on average 40 % more funding than initially calculated
Before NOVARIS, the companies he supported received on average 40 % more research allowance than they had initially calculated themselves. The difference comes from how projects are scoped and how hours are prepared, not from the wording of the application.
Since 2026, exclusively research allowance
NOVARIS Consulting was founded in 2026 and does nothing but research allowance consulting. Track record since founding: 25 of 25 supported BSFZ applications approved (as of 09/2026).
What does NOVARIS handle, and what stays with you?
Six of eight stations sit with NOVARIS; the first consultation and the payout are shared between NOVARIS and you.
First consultation
In 30 minutes we check whether your project is eligible and estimate the allowance.
NOVARIS and youPreparing hours per project
We review payroll records and project data and assign the hours to each project.
NOVARISIdentifying eligible costs
We check which personnel costs and which share of contract research belong in the assessment basis (Bemessungsgrundlage).
NOVARISWriting and filing the BSFZ application
We write the project description and file the application with the BSFZ; the review takes up to 3 months.
NOVARISresearch allowance application (ELSTER) for the tax office
After the BSFZ certificate we prepare research allowance application (ELSTER); it is filed only after the relevant financial year has ended (§ 5 FZulG).
NOVARISAnswering BSFZ and tax office queries
We answer queries from the certification office and the tax office within the deadline.
NOVARISPayout of the allowance
The tax office assesses the allowance and pays it out or offsets it against tax owed; 70 % of our fee falls due afterwards.
NOVARIS and youSupport during a tax audit
In a later tax audit we provide the evidence and the project's delineation.
NOVARIS
How long does it take until the payout?
Who handles which station is set out above. This is about time: the application can only be filed after the financial year ends, and after that the BSFZ's processing time sets the pace, not we.
The BSFZ review is the biggest time factor. The research allowance application (ELSTER) can only be filed once the relevant financial year has ended (§ 5 FZulG).
The BSFZ certificate is the foundational notice for the research allowance (§ 6 FZulG). Without it, the tax office cannot assess the allowance. Once the certificate is issued, we file research allowance application (ELSTER) with the figures for your tax firm.
Who does what: you, NOVARIS and your tax firm?
The sequence above lists the stations in order. Here the same work is sorted by who carries it, because your tax firm takes part at three points.
| Task | You | NOVARIS | Tax firm |
|---|---|---|---|
| Project description, technical risk | partly Conversation with the developers | yes Writes the description and application | no not involved |
| Timesheet preparation | partly Access to payroll and project records | yes Prepares the hours per project | no not involved |
| BSFZ application and queries | no Approves the texts | yes Files the application, answers queries | no not involved |
| research allowance application (ELSTER) and tax return | no not involved | yes Prepares research allowance application (ELSTER) | yes Files it via ELSTER |
| Audit file | partly Existing time records | yes Builds evidence and delineation | no not involved |
Your effort stays limited to one conversation per project and approving the texts. Everything else, from timesheet preparation to answering the BSFZ, is on us.
What does research allowance consulting with NOVARIS cost?
The fee is success-based. Without an approved allowance no fee is due, and 70 % falls due only after payout.
- No success, no fee. If the application is not approved, no fee is owed.
- 70 % of the fee falls due only once the allowance is paid out or offset against tax.
- No hourly rates, no upfront flat fee.
Filing yourself, a tax firm or NOVARIS: what separates the three routes?
All three routes lead to an application. They differ in who speaks the BSFZ language and who invests the hours.
| Criterion | Filing yourself | Tax firm | NOVARIS |
|---|---|---|---|
| Your time | no Application text, research and queries yourself | partly The tax side stays with the firm | yes One conversation per project, one approval |
| BSFZ language: novelty, technical risk, systematic approach | no Has to be learned | partly Strong on tax, rarely a core skill on technology | yes Daily practice, 25 of 25 applications approved (as of 09/2026) |
| research allowance application (ELSTER) at the tax office | partly Possible via ELSTER | yes Core business of the firm | yes Prepared, the firm files it |
| Fee | Your own working time | Usually hourly or a flat fee | Success-based, 70 % after payout |
If you have the time and know the BSFZ language, find your own route on filing the research allowance yourself. How providers differ is shown in the advisor register, without a ranking.
Frequently asked questions about research allowance consulting
What clients have achieved with NOVARIS
- EUR 1.2 million
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 400,000
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
The cases are anonymized: sector, approved allowance and period are shown; company names and quotes are published only once the client has approved them.
When is NOVARIS not the right choice?
Three cases in which we advise against it openly in the first conversation.
Fewer than two people in the project
The allowance is then small, and the effort for time records and the application is out of proportion. Filing yourself pays off instead; how that works is shown on filing the research allowance yourself.
Pure contract development to a customer's specification
If the customer defines the result and carries the risk, your own technical risk is missing. The BSFZ rejects such projects, and we do not take them on.
Group with its own tax department and BSFZ routine
Then it is about the group cap and a series of applications across several entities, not about translation. There is a separate page for that: research allowance for large companies.
Send us one project, not a questionnaire.
In the first consultation we tell you within 30 minutes whether your project is eligible and what allowance you can expect. Free of charge, no obligation.
Book a first consultationRead on
- Cost of R&D tax credit consultingWhat the fee costs and when it is due
- Applying for the research allowanceBSFZ application and research allowance application (ELSTER) step by step.
- Filing yourselfBoth stages in-house, with an effort estimate.
- Advisor registerProviders in a register, no ranking.
- Research allowance amountAssessment basis, caps, worked examples.
- Research allowance for mid-sized companiesWhat mid-sized companies get from NOVARIS.
- Research allowance for large companiesGroup cap, allocation, application per entity.
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