Max Nodes: research allowance adviser since 2021, founder of NOVARIS

Before founding NOVARIS, Max Nodes held a leadership role at the largest provider of research allowance consulting in Germany, wrote more than 90 BSFZ applications and supported 50 companies through to approval. Since 2026 he runs NOVARIS Consulting: 25 of 25 supported BSFZ applications were approved (as of 09/2026).

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  • Research allowance (FZulG) since 2021, NOVARIS since 2026
  • More than 90 BSFZ applications and 50 companies before founding NOVARIS
  • 25 of 25 supported BSFZ applications approved (as of 09/2026)

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

At a glance

R&D funding takes attention to detail

R&D funding takes attention to detail — Technical understanding and application work
Technical understanding and application work
Figures and details
Every BSFZ application supported by NOVARIS as one tile, as of 09/2026
25 of 25supported BSFZ applications approvedEUR 18.85 millionfunding volume filed40 %more allowance than initially calculated3.5 monthson average to the BSFZ certificate

The more than 90 applications from before NOVARIS are not counted here; the tiles show only mandates since the founding in 2026.

Key facts in brief

Max Nodes is the founder and managing director of NOVARIS Consulting GmbH and has advised exclusively on the research allowance under the FZulG since 2021. Before founding NOVARIS in 2026, he held a leadership role at the largest provider of research allowance consulting in Germany, wrote more than 90 BSFZ applications, supported 50 companies through to approval and achieved on average 40 % more funding than initially calculated. At NOVARIS, 25 of 25 supported BSFZ applications have been approved so far (as of 09/2026); he wrote every page of this website himself.

  • 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

Which projects has Max Nodes supported?

Four anonymised mandates since the founding of NOVARIS, all with a BSFZ certificate.

  • 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

Logos and quotes will be published with the clients' consent; the cases are anonymised. All results are on the success stories page.

How did Max Nodes come to the research allowance?

Five years of application practice, the last of them in a leadership role, then the founding of NOVARIS.

  1. 2021: entry into research allowance consulting

    First BSFZ applications in the second year of the FZulG. Since then exclusively tax-based R&D funding: project descriptions, time records, research allowance application (ELSTER), queries from the BSFZ and the tax office.

  2. Leadership role at the largest provider in Germany

    As Teamlead Innovation Consulting before NOVARIS, wrote more than 90 BSFZ applications and supported 50 companies through to approval, from software houses to machine builders. On average 40 % more funding than the companies had initially calculated.

  3. 2026: founding of NOVARIS Consulting GmbH

    One adviser who handles every project personally, from the first consultation to the tax audit. 25 of 25 supported BSFZ applications approved, EUR 18.85 million funding volume filed (as of 09/2026).

What has Max Nodes written about the research allowance?

The guides on this website, each with references to the statute and the legal status in the byline.

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Max Nodes

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