Research Allowance Act (FZulG) · In effect since 01.01.2020

R&D Tax Credit: Get up to  25% of your R&D costs back.

The government FZulG program reimburses a portion of your R&D expenses. NOVARIS handles everything. No success, no fee.

100% performance-based
Full-service from one source
All industries & company sizes
€ 18.85M

successfully secured

25+

mandates managed

100 %

approval rate

6 Years

FZulG experience

The Program

What is the Research Allowance Act?

A government tax incentive available to companies of any size and sector – if they conduct R&D.

25% Tax Refund

The government refunds 25% of your eligible R&D personnel costs directly as a tax credit – SMEs even receive 35%.

All Industries & Sizes

Whether mechanical engineering, software, pharma or agriculture – the FZulG applies across all sectors and legal forms.

Retroactive from 2020

The act has been in force since 01.01.2020. Tax years that are still open can be claimed retroactively.

💰

Up to € 4.2M annually

The maximum eligible assessment basis is € 12M p.a. – resulting in an allowance of up to € 4.2M for SMEs.

🛡️

Effective even at a loss

Companies with no tax liability receive the allowance as a direct cash payment from the tax office – a real cash benefit.

Our Promise

Why companies
trust us

Four reasons why leading companies choose NOVARIS.

€ 0
upfront costs

Performance-Based Fee

You only pay upon successful approval. No upfront costs, no hidden fees – your financial risk stays at zero.

GoBD
compliant

GoBD-Compliant Documentation

Our software generates your R&D documentation automatically – GoBD-compliant, audit-proof, and fully digital.

Up to 40%
more affordable

Up to 40% more affordable

Our fee is significantly below the industry average – without any compromise on quality.

About NOVARIS

Your Partner for the R&D Tax Credit

NOVARIS Consulting specialises in the German R&D tax credit under the FZulG. We handle the entire application process — from initial analysis through BSFZ certification to payout by the tax office.

Our Philosophy

We work exclusively on a success-fee basis: our fee is only due when the R&D tax credit is actually paid out by the tax office. No success, no fee. This ensures our interests are fully aligned with yours.

Experience that pays off

Since the Research Allowance Act came into force, our team has accumulated more than 12 years of combined experience in the Forschungszulage. During this time, we have secured over 15 million euros in funding for our clients across a wide range of industries.

Quality over quantity

Our 100 % approval rate speaks for itself: we only submit applications that have a realistic and well-founded prospect of success.

€ 18.85M
successfully secured
25+
mandates served
100%
approval rate
6 Years
FZulG experience
Team

Our Team

The people behind NOVARIS Consulting.

Max Nodes – Managing Director NOVARIS Consulting
Max Nodes
Managing Director & Founder

Over 6 years of specialization in Germany's R&D tax incentive scheme (FZulG). Deep expertise in BSFZ certification requirements, tax authority processes, and cross-industry R&D project evaluation. Responsible for strategy, mandate management, and quality assurance. Track record: EUR 18.85M in realized R&D funding with a 100% approval rate (25/25 applications).

Our Process

4 Steps to Your Reimbursement

NOVARIS handles every step – you focus on your core business.

1

Free Initial Analysis

We review your R&D activities and calculate your individual funding potential – free and with no obligation.

2

Documentation & BSFZ Application

We prepare the complete project documentation and submit the application to the Research Allowance Certification Body.

3

Tax Return Integration

We coordinate with your tax advisor and ensure optimal tax implementation of the funding.

4

Payout & Fee

The tax office pays out. Only then does our success fee become due – no advance payment, no risk.

Why NOVARIS

Full-Service.
Zero Risk.

We are not just consultants – we are your operational partner. From the initial analysis to the payout, we handle all bureaucratic tasks. Our model is simple: We only earn when you earn.

100% Performance-Based Fee

No base fee, no hourly rates. Our fee only arises when your R&D Tax Credit is paid out.

Specialized FZulG Expert Team

Our specialists know the requirements of the BSFZ and all tax authorities – down to the last formality.

Seamless Collaboration with Your Tax Advisor

We coordinate directly with your tax advisor – no extra effort for you, maximum efficiency in the process.

Maximum Utilization of Potential

Precise documentation and deep expertise ensure you receive the highest possible funding rate with every application.

Our Promise
No Success = No Fee
Initial Analysis Free
Your Effort Approx. 5 Hours
Your Potential Up to € 4.2M/year
FAQ

Frequently Asked Questions About the R&D Tax Credit

Everything you need to know about the FZulG application and our consulting.

All companies subject to corporate or income tax in Germany – regardless of size, legal form or sector – provided they conduct their own R&D projects pursuant to Section 2 FZulG (systematic, novel, involving technical uncertainty).
Primarily personnel costs of employees demonstrably involved in R&D projects. Self-employment income from sole proprietors/partners and external contract research (70% creditable) can also be funded. Material costs are currently not directly eligible.
Yes – the FZulG applies retroactively from January 1, 2020. As long as the tax assessment for the respective year is still open (not finalized), claims can be made retroactively. We review all open funding years in the initial analysis.
We provide your tax advisor with all necessary documents (BSFZ certification, appendix documentation) that feed directly into the tax return. Your tax advisor retains full control – we complement them with specialized FZulG expertise.
The initial analysis is completely free and non-binding. Our fee is purely performance-based: it only arises when the R&D Tax Credit is paid out by the tax office or offset against your tax liability. No success – no fee. Guaranteed.
Yes – contract research to external contractors is eligible, provided the contractor is based in the European Economic Area (EEA). Important: A reduced rate applies to outsourced contract research – instead of full personnel costs, only 70% of the remuneration actually paid is recognized as the assessment basis. Contracts awarded outside the EEA are fully excluded from funding. For companies that develop both internally and externally, a precise split is recommended – we determine the maximum potential from both components in the initial analysis.
PDF
Free Download

R&D Tax Credit 2026: All Changes at a Glance

The most important updates summarized — higher funding limits, SME bonus, and calculation examples. Get it free as a PDF now.

Get Started

Check Your
FZulG Potential
– for free.

In a brief initial consultation, we analyze your R&D activities and estimate your funding potential. No risk, no effort, no obligation.

Response within 24 hours
Initial consultation completely free
GDPR-compliant data processing

Book Your Appointment

Personal consultation with our experts. We answer your questions and assess your funding potential – non-binding and free of charge.

25+

projects supported

€ 18.85M

funding volume

100 %

success rate

Click on an appointment type to open the calendar and choose an available slot.

Apply for the Research Allowance with NOVARIS Consulting

The Research Allowance under the Research Allowance Act (FZulG) is a tax incentive for companies in Germany that conduct research and development (R&D). Since 01.01.2020, the German government refunds 25% of eligible R&D expenditures as a tax credit (§ 3 para. 1 FZulG). Small and medium-sized enterprises (SMEs) as defined by EU Recommendation 2003/361/EC receive an increased rate of 35% since the Growth Opportunities Act (Wachstumschancengesetz) 2024. The maximum annual assessment basis is EUR 12 million per fiscal year, resulting in a maximum Research Allowance of up to EUR 4.2 million for SMEs.

Eligible expenditures include personnel costs for R&D employees, self-employment income of sole proprietors (§ 3 para. 3 FZulG), and contract research to contractors in the European Economic Area, where 70% of the remuneration paid is recognised as the assessment basis (§ 3 para. 4 FZulG). Since 2026, an additional overhead flat rate of 20% on eligible personnel costs applies. The Research Allowance is available to all taxable companies in Germany regardless of industry, size, or profitability.

NOVARIS Consulting handles the complete FZulG consulting and application process: from the free initial analysis through the BSFZ certification (Research Allowance Certification Office) to the successful payout by the tax office. Our fee is purely performance-based – if no Research Allowance is granted, no costs arise.

Research Allowance Guide Research Allowance Calculator Application Step by Step Eligibility Check Funding Comparison Updates 2026 Case Studies