Research allowance application: forms and completion guide

Q: Which forms do I need for the research allowance?

You need two forms: the BSFZ application form in the BSFZ portal for the certification, and research allowance application (ELSTER) for the claim at the tax office (§ 5 FZulG). Both must be correctly completed and filed with the right authority.

Q: What forms do I need for the research allowance?

You need two forms: the BSFZ application form in the BSFZ portal for the certification, and research allowance application (ELSTER) to the tax return, with which the tax office assesses the allowance.

The research allowance needs two forms: the BSFZ application form for certification and research allowance application (ELSTER) for the claim at the tax office. We show every required field and where most applications fail.

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Two forms: BSFZ application form, then research allowance application (ELSTER)
Both electronic only, with an ELSTER organisation certificate
Assessment basis at most EUR 12 million, funding rate 25 % (SMEs 35 %)

Written by Max Nodes, Founder and Managing Director · 25 of 25 supported BSFZ applications certified (as of 09/2026) · Last updated: September 18, 2026 · Law as of: September 2026

At a glance

The right information in the right place

BSFZ portal and ELSTER

Figures and details

research allowance application (ELSTER): the four cost types of the assessment basis

For own contributions, only sole proprietors and co-entrepreneurs may claim the hourly rate, not GmbH shareholders (§ 3 (3) FZulG).

Key facts in brief

The research allowance needs two forms: the BSFZ application form in the BSFZ portal for the certification of the project, and research allowance application (ELSTER), with which you claim the allowance electronically at the tax office after the end of the fiscal year (§ 5 FZulG). The tax office assesses the allowance, offsets it against the tax liability, and pays out any surplus (§ 10 FZulG). Both forms are filed electronically only; there is no paper application.

The essentials on the forms

Form 1: BSFZ application form in the BSFZ portal, for the certification of the R&D project
Form 2: research allowance application (ELSTER) to the tax return, claim at the tax office (§ 5 FZulG)
Access: Both electronic only, with the ELSTER organisation certificate
Prerequisite: Without the BSFZ certificate the tax office assesses no allowance
Most common mistake: Project description too vague, or own contributions claimed incorrectly
Assessment basis: At most EUR 12 million per year, funding rate 25 %, for SMEs 35 %

How do you describe work packages in the BSFZ application?

You break the project into work packages and state the capacity used per package in person-months, or in hours for sole proprietors.

An R&D project is broken into several phases or work packages in the BSFZ application. For each package you state content, period and the capacity used; in person-months for employees, in hours for sole proprietors and co-entrepreneurs. Not every work package carries every cost item.

Structure of a work package in the BSFZ application
Work package	Content	Person-months	Period
WP 1	Objective, methodology and separation from routine, spelled out rather than abbreviated	Capacity used per person involved (sole proprietors: hours)	Start and end date of the package
WP 2 …	Own description per further package; not every cost item applies to every package	Capacity used per person involved (sole proprietors: hours)	Within the project period

Avoid abbreviations: the BSFZ treats labels such as “dev.” or “config.” as unclear. Spell out every work package and assign it only the cost items that actually apply.

Which forms do you need for the research allowance?

Two forms, two authorities: the BSFZ application form for the certification, research allowance application (ELSTER) for the claim at the tax office. Both are mandatory, neither replaces the other.

Form, who files it, where, when
Form	Who files it	Where	When
BSFZ application form	Company or advisor	BSFZ portal (portal.bescheinigung-forschungszulage.de)	During or after completion of the R&D project
research allowance application (ELSTER)	Company, with the tax return	Tax office, via ELSTER	After the end of the fiscal year (§ 5 FZulG)

There is no separate, third tax office form: the application to the tax office is called the "Antrag auf Forschungszulage" in ELSTER; in everyday usage it is often called "Anlage FZ", even though it is not an annex to the tax return. The tax office assesses the allowance, offsets it against the tax liability and pays out any surplus (§ 10 FZulG).

Order is fixed: Without the certificate from the BSFZ (§ 6 FZulG), the tax office does not accept research allowance application (ELSTER). File the BSFZ application first.

Both forms run electronically only; there is no paper application for either.

How do you complete research allowance application (ELSTER) for the tax office?

research allowance application (ELSTER) lists five cost items. Their sum forms the assessment basis from which the tax office calculates the allowance.

Fields of research allowance application (ELSTER)
Field	What to enter	Note
Personnel costs	Gross wages and employer contributions for R&D staff	Only the R&D share of working time counts
Own contributions	R&D hours of sole proprietors and co-entrepreneurs	Flat rate EUR 100 per hour; GmbH shareholders cannot claim it
Contract research	Costs of external research partners	70 % of costs eligible
Depreciation (§ 3 (3a))	Depreciation of movable fixed assets used exclusively in the project	Only for assets acquired after 27 March 2024; material itself does not count
Assessment basis	Sum of all eligible expenditures	At most EUR 12 million per year

The research allowance application (ELSTER) is filed electronically at the tax office after the end of the fiscal year, together with the corporate or income tax return (§ 5 FZulG). Your tax advisor integrates it directly into the return.

No assessment without a certificate number: file research allowance application (ELSTER) only once the BSFZ certificate is issued. Without it, the tax office cannot assess the allowance.

Funding rate 25 %, for SMEs 35 % of the assessment basis.

Which field causes which error?

Four fields cause most queries and cuts: the project description, own contributions, contract research and the certificate number.

Field and consequence
Field	Typical mistake	Consequence
Project description (BSFZ form)	Too vague, marketing language instead of technical language, no technical risk named	BSFZ rejects it or queries it
Own contributions (research allowance application (ELSTER))	GmbH shareholder claims the hourly rate although only sole proprietors and co-entrepreneurs are eligible	Tax office cuts the assessment basis
Contract research (research allowance application (ELSTER))	Full invoice amount entered instead of the eligible 70 %	Tax office cuts the assessment basis
Certificate number (research allowance application (ELSTER))	research allowance application (ELSTER) filed without an issued BSFZ certificate	Tax office cannot assess the allowance

Consequence in practice: an incorrectly calculated own contribution or a missing certificate number delays the assessment by months. Check both fields before research allowance application (ELSTER) is filed.

The requirements for claiming own contributions are explained there in detail. If the BSFZ application is rejected, an appeal with a revised project description remains possible.

Which questions come up most often about the forms?

Which forms do I need for the research allowance?+

You need two forms: the BSFZ application form in the BSFZ portal for the certification, and research allowance application (ELSTER) for the claim at the tax office (§ 5 FZulG). Both must be correctly completed and filed with the right authority.

Where can I find the BSFZ application form?+

The BSFZ application form is available online only, in the BSFZ portal (portal.bescheinigung-forschungszulage.de). You need an ELSTER organisation certificate to log in. There is no downloadable PDF form; the application is filed entirely digitally.

How do I calculate own contributions in research allowance application (ELSTER)?+

Own contributions of sole proprietors and co-entrepreneurs of partnerships are claimed at EUR 100 per hour; GmbH shareholders cannot claim them. Multiply the documented R&D hours by the flat rate: 500 hours times EUR 100 gives an assessment basis of EUR 50,000, and the allowance is then 25 %, equal to EUR 12,500.

Can I file research allowance application (ELSTER) without the BSFZ certificate?+

No. The BSFZ certificate is a mandatory prerequisite for research allowance application (ELSTER). Without it, the tax office cannot assess the research allowance. File the BSFZ application first and wait for the certificate before submitting research allowance application (ELSTER).

What is the maximum funding per year?+

The maximum assessment basis is EUR 12 million per year. At a funding rate of 25 % (35 % for SMEs), this gives a maximum research allowance of EUR 4.2 million per year.

How long does research allowance application (ELSTER) take to process at the tax office?+

Processing at the tax office typically takes 4 to 12 weeks. The tax office then offsets the research allowance against the tax liability or pays out any surplus (§ 10 FZulG).

Do I need a separate ELSTER certificate for each form?+

For the BSFZ portal you need an ELSTER organisation certificate. The research allowance application (ELSTER) is filed via ELSTER anyway as part of the tax return; there is no separate certificate for it.

What must be available for a tax audit?

For a tax audit, keep five documents ready: hour records per person, payroll evidence, the project description, the BSFZ certificate and research allowance application (ELSTER).

Audit file for the research allowance
Document	Content	Who provides it	Retention
Hour records per person	R&D hours per project, see time tracking	Employee, signed or digitally approved	At least 10 years, GoBD-compliant
Payroll evidence	Employer gross wages of the staff involved	Payroll department	At least 10 years, GoBD-compliant
Project description	State of the art, R&D objective, technical challenge	Applicant	At least 10 years, GoBD-compliant
BSFZ certificate	Notice that the projects are eligible R&D	BSFZ	At least 10 years, GoBD-compliant
research allowance application (ELSTER)	Calculated assessment basis of the tax return	Tax advisor	At least 10 years, GoBD-compliant

Check your forms before a year becomes final

In the first consultation we check your BSFZ application form and research allowance application (ELSTER) for the fields where most applications fail. You pay only once the allowance is approved.

Book a first consultation

Official sources

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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