R&D Tax Credit own contributions: EUR 100 per hour for your own R&D time
Sole proprietors, freelancers and co-entrepreneurs of a partnership claim own R&D time at EUR 100 per hour, at most 40 hours per week (Section 3(3) FZulG). Shareholders and managing directors of a GmbH are excluded.
- EUR 100 per hour, at most 40 h/week (Section 3(3) FZulG)
- Only sole proprietors and co-entrepreneurs, no GmbH shareholders
- From 2026: 20 % overhead flat rate on top
Written by Max Nodes, Founder and Managing Director · 25 of 25 supported BSFZ applications certified (as of 09/2026) · Last updated: · Law as of:
Offset against the tax assessment, any surplus is paid out (§ 10 FZulG)
Assessment basis capped at EUR 12,000,000
Key facts in brief
Own contributions are the personal R&D work of sole proprietors and co-entrepreneurs of a partnership: EUR 100 per verified hour, at most 40 hours per week (Section 3(3) FZulG). For a sole proprietor it is a true flat rate with no cost evidence; for a co-entrepreneur only an actually paid, validly agreed remuneration up to that ceiling counts. Shareholders and managing directors of a GmbH are excluded: their R&D time is eligible only via personnel costs.
The essentials of own contributions
Who can claim own contributions?
Section 3(3) FZulG covers two legal forms: sole proprietors and co-entrepreneurs of a partnership. For every other legal form, own R&D time counts only with a salary.
| Legal form | Own contribution possible | What counts instead | Legal basis |
|---|---|---|---|
| Sole proprietor / freelancer | yes EUR 100/h, at most 40 h/week | not applicable | Section 3(3) FZulG |
| Co-entrepreneur (GbR, OHG, KG) | partly only with valid remuneration, max. EUR 100/h | not applicable | Section 3(3) FZulG |
| General partner GmbH of a KG | no not a sole proprietor or co-entrepreneur | yes personnel costs, only with a salary | Section 3(1) FZulG |
| Shareholder or managing director (GmbH, UG, AG) | no never eligible, even without a salary | yes personnel costs, only with an employment contract and salary | Section 3(1) FZulG |
How are hours documented?
Own contributions have no payroll record as proof. Time tracking is the only evidence for R&D hours performed: recorded daily, GoBD-compliant and project-based.
Assign to a project
Attribute every hour to an R&D project, separated from sales and administration.
YouDocument daily
Record date, duration and activity on the day the work happens, not retrospectively.
YouStore GoBD-compliant
Store tamper-proof; the tax office rejects retrospectively created records.
YouCheck plausibility
A realistic annual hour count alongside other tasks; guideline 1,600 to 1,800 hours per year for full-time R&D.
Tax office
Detailed guide: time tracking for the R&D Tax Credit.
How much does this bring in?
Three cases show the difference between the sole-proprietor flat rate, co-entrepreneur remuneration and the weekly-hours cap.
Sole proprietor, 1,200 hours per year
Full flat rate with no cost evidence required: EUR 100 per hour.
Legal position from 2026, including the 20 % overhead flat rate.
Co-entrepreneur with remuneration, 900 hours per year
Only eligible if the remuneration is validly agreed, genuinely intended and actually paid.
The agreement must be clearly defined and actually carried out (Section 3(3) FZulG).
Weekly-hours cap reached
40 hours per week across a full year is the statutory maximum.
2,080 hours = 40 h x 52 weeks, the statutory maximum under Section 3(3) FZulG.
The assessment basis from own contributions adds to personnel costs and contract research, capped at EUR 12 million per year.
Which mistakes cost the funding?
Four mistakes cost own-contribution funding fully or in part: no daily time records, mistaking the EUR 100/hour rate for a payout, a GmbH managing director claiming it, and hour logs written after the fact.
- No daily time tracking: without daily, GoBD-compliant hour records, the tax office does not recognise the own contribution. This is the most common reason for rejection.
- EUR 100/h confused with a payment: it is a notional assessment basis, not a payout. The R&D Tax Credit is 25 % of it, 35 % for SMEs.
- A GmbH managing director claims own contributions: Section 3(3) FZulG applies only to sole proprietors and co-entrepreneurs. The tax office strikes the item entirely, even retroactively.
- Retrospectively created time record: an hour record adjusted after the fact risks being treated as tax evasion, with back payment, interest and criminal consequences.
Which questions come up most often about own contributions?
Claim own contributions correctly and in full
In the first consultation we check whether sole-proprietor or co-entrepreneur status applies, set up time tracking and calculate your assessment basis. No result, no invoice.
Book a first consultationRead on
- Personnel Costs & R&D Tax CreditClaiming salaries and employer contributions correctly: the second pillar of the assessment basis.
- Time Tracking for the R&D Tax CreditGoBD-compliant documentation of R&D hours: requirements and tools.
- GmbH vs. Sole ProprietorshipWhich legal form benefits how under the R&D Tax Credit.
- Contract Research70 % of the fee for external R&D contracts within the EEA.
- R&D Tax Credit CalculatorCalculate the assessment basis and allowance from your own figures.
- R&D Tax Credit (FZulG): the guideRequirements, funding amount and the BSFZ application at a glance.
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