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R&D Tax Credit, ZIM, KMU-innovativ and more: Find the optimal funding for your research and development projects.
Germany is one of the countries worldwide with the most comprehensive government research and development funding. Companies – from innovative startups to established corporations – can choose from a wide variety of funding programs at federal, state, and EU level. The challenge lies not in a lack of options, but in identifying the right programs, submitting applications correctly, and optimally combining funding.
In this comprehensive comparison, we present the four most important national and European R&D funding programs: the R&D Tax Credit (FZulG), the Central Innovation Program for SMEs (ZIM), KMU-innovativ of the BMBF, and the EIC Accelerator of the European Union. Each of these programs has specific strengths, target groups, and requirements.
The R&D Tax Credit deserves special mention: As the only program, it provides a statutory legal entitlement to funding – regardless of industry, company size, or competition. Since the 2024 amendment, the assessment basis has been raised to EUR 12 million, corresponding to a maximum allowance of up to EUR 4.2 million per year for SMEs. Additionally, the R&D Tax Credit can be applied for retroactively from the year 2020 – a decisive advantage for companies that have not previously used funding.
Below you will find a detailed comparison of all programs with concrete recommendations for your individual funding strategy.
All key criteria of the four most important R&D funding programs at a glance.
* All information is based on the current funding guidelines 2026. Subject to change.
Find out which program has which strengths and for whom it is best suited.
Maximize your funding through the intelligent combination of different programs.
The most important rule when combining funding programs: The same costs may not be funded twice. However, this does not mean you can only use one program. On the contrary – a smart allocation of cost items makes it possible to use multiple programs in parallel and significantly increase total funding.
The R&D Tax Credit is particularly flexible: it can be combined with almost all other funding programs. The key factor is that only those costs that are not already funded by another program should be included in the assessment basis for the R&D Tax Credit. In practice, this means: use ZIM or KMU-innovativ for direct project costs, and apply for the R&D Tax Credit for the remaining, uncovered personnel costs.
* Simplified illustration. Actual funding depends on the specific cost allocation and approval.
Find the optimal funding strategy for your company in just a few steps.
The R&D Tax Credit is your best option. As the only program, it is also open to large enterprises – with legal entitlement, without competition. Check retroactively from 2020 all R&D personnel costs. With an assessment basis of up to EUR 12M, you receive up to EUR 3M allowance per year.
Empfehlung: ForschungszulageCombine ZIM + R&D Tax Credit for maximum funding. ZIM offers higher project funding (up to 60%), while the R&D Tax Credit covers the remaining personnel costs. This way you achieve a total funding rate of well over 40% of your total R&D costs.
Empfehlung: ZIM + ForschungszulageConsider KMU-innovativ as a first step. The program offers fast evaluation and high funding rates for cutting-edge research in defined technology fields (biotech, medtech, ICT, manufacturing, etc.). Supplement with the R&D Tax Credit for unfunded personnel costs.
Empfehlung: KMU-innovativ + ForschungszulageThe EIC Accelerator + R&D Tax Credit is the strongest combination for scale-ups with disruptive technologies. The EIC offers up to EUR 17.5M (grant + equity), and the R&D Tax Credit supplements national R&D funding. The effort is high, but the potential is enormous.
Empfehlung: EIC Accelerator + ForschungszulageNo other funding program in Germany offers this combination of accessibility, flexibility, and planning reliability.
Legally guaranteed funding – no competition, no risk of rejection when criteria are met.
Past R&D projects can be claimed retroactively – an enormous financial advantage.
From sole proprietors to DAX corporations – no restrictions by number of employees or revenue.
Alle Branchen und Technologiefelder – Software, Hardware, Pharma, Maschinenbau, Biotech und mehr.
Supplements ZIM, KMU-innovativ and other programs – strategically maximizes your total funding.
SMEs receive 35% on an assessment base of up to 12 million EUR – that means up to 4.2 million EUR in allowance.
All statements regarding eligible base, funding rates, and application process are based exclusively on the following official legal sources and authority documents. Research date: .
Note: This page does not replace individual tax advice. For a binding assessment of your project, please contact us or your tax advisor.
