BIO Deutschland comments on draft bill on tax incentives for research and development

BIO Deutschland has issued a statement commenting on a draft bill concerning tax incentives for research and development (RefE FZuIG), which the Federal Ministry of Finance submitted in mid-April and which has since been approved by the Federal Cabinet. BIO Deutschland expressly welcomes the draft bill, but calls for the following improvements:

  •  Where there is research collaboration with a non-eligible partner, there should be an exception rule for SMEs that allows the commissioning SME to claim eligible expenditure made by the collaboration partner/contract research partner if the SME has itself not incurred any eligible expenditure.
  • Those companies considered associated companies only because they are financed by one and the same investor should be exempted from the provision set out in section 3(6) of the RefE FZulG.
  • It should be clarified in section 11 of the RefE FZulG that the research allowance will also, and in particular, be disbursed during loss-making periods.
  • It should be ensured that research-based companies which carry losses forward cannot be excluded from claiming the research allowance pursuant to section 9(2) of the RefE FZulG.
  • It should be ensured there is a uniform understanding of the term “R&D project” in section 8(1) of the RefE FZulG.

 The entire statement can be found here: (available in German only)

Go back