Who Can Claim Owner Contributions (Eigenleistungen)?
In addition to the standard personnel costs for employees, the R&D Tax Credit also recognises so-called owner contributions (Eigenleistungen). This provision is aimed at individuals who are personally active in research and development but do not receive a salary as an employee. The legal basis is found in Section 3(4) FZulG.
The following groups can claim owner contributions:
Conduct R&D in own company without employee status
GbR, OHG, KG – actively involved in R&D projects
Provided no managing director salary is drawn
Engineers, developers, scientists with own R&D projects
In practice, the owner contribution provision primarily affects owner-managed companies and start-ups where the founders personally conduct research and development. Particularly for sole proprietors and small partnerships Funding Comparison FZulG 2026 Update Eligibility Check, this is often the only route to the R&D Tax Credit when no employees are on staff.
The 100 EUR/h Flat Rate: How It Works
For owner contributions, a statutory flat rate of 100 EUR per hour applies. This means: for every hour you demonstrably spent on eligible R&D activity, 100 EUR flows into the assessment basis of the R&D Tax Credit.
The Key Rules at a Glance
- Fixed flat rate: 100 EUR per actual R&D hour worked -- regardless of your real costs
- No cost documentation required: You do not need to prove that 100 EUR/h in costs were actually incurred
- Time tracking is mandatory: Every R&D hour must be documented and verifiable
- Only actually worked hours: Only time demonstrably spent on R&D may be claimed
- Plausibility check: The tax office verifies whether the number of hours is realistic
800 hours x 100 EUR = 80,000 EUR assessment basis
80,000 EUR x 25% funding rate = 20,000 EUR R&D Tax Credit
With SME status from 2024: 80,000 EUR x 35% = 28,000 EUR R&D Tax Credit
The 100 EUR/h flat rate may appear low at first glance, but it has a decisive advantage: it is straightforward. No collecting receipts, no calculating overhead costs, no debating reasonableness -- simply document hours and multiply by 100 EUR. Use our R&D Tax Credit Calculator to calculate your individual funding.
Calculation Examples
The following scenarios show how owner contributions affect the R&D Tax Credit in practice. All examples are based on the funding rate of 25% (before 2024) -- from 2024, the increased rate of 35% applies for SMEs.
| Scenario | R&D Hours/Year | Assessment Basis | R&D Tax Credit (25%) |
|---|---|---|---|
| Sole Proprietor Full-Time R&D | 1,600 h | 160,000 EUR | 40,000 EUR |
| Part-Time R&D (50%) | 800 h | 80,000 EUR | 20,000 EUR |
| Partner Duo (2 persons) | 2 x 1,200 h | 240,000 EUR | 60,000 EUR |
The assessment basis from owner contributions is combined with any personnel costs and contract research costs into the total assessment basis. The maximum assessment basis has been 12M EUR per fiscal year since 2024 (previously 4M EUR).
Time Tracking: Mandatory for Owner Contributions
For owner contributions, time tracking requirements are particularly strict. Since no payroll records or employment contracts serve as proof, hour documentation is the sole evidence for the R&D work performed.
What Must Be Recorded?
Particularly for owner contributions, a project-based time tracking system is recommended that clearly distinguishes between R&D activities and other entrepreneurial tasks (sales, administration, customer contact). Only time actually spent on R&D is eligible.
Detailed information on correct time tracking can be found in our guide to time tracking for the R&D Tax Credit (Forschungszulage).
Combination with Personnel Costs
A common misconception: owner contributions and personnel costs are not mutually exclusive. If you are personally engaged in research as a sole proprietor or partner and simultaneously employ staff in R&D, you can claim both cost categories simultaneously.
How the Combination Works
- Your own R&D hours are claimed at 100 EUR/h as owner contributions
- The R&D work of your employees is accounted for via personnel costs (gross salary + employer social security contributions)
- Everything flows into one combined assessment basis
- The funding rate (25% or 35% for SMEs) is applied to the total amount
Owner contributions (proprietor): 1,000 h x 100 EUR = 100,000 EUR
Personnel costs (2 developers): 2 x 65,000 EUR = 130,000 EUR
Total assessment basis: 230,000 EUR
R&D Tax Credit (25%): 57,500 EUR
R&D Tax Credit (35% SME from 2024): 80,500 EUR
Overhead Flat Rate from 2026
From fiscal year 2026, the 20% overhead flat rate also applies to owner contributions. This means: the assessment basis from owner contributions is increased by a flat 20% -- without requiring proof of actual overhead costs. This effectively raises the hourly rate to 120 EUR/h (100 EUR + 20% surcharge).
This provision makes the owner contribution flat rate even more attractive from 2026 and narrows the gap to R&D expenditures accounted for via personnel costs, where the overhead flat rate has already been in effect since 2024.
Common Mistakes with Owner Contributions (Eigenleistungen)
In our advisory practice, we consistently encounter the same mistakes when claiming owner contributions. Avoid these pitfalls:
The most common mistake. Without daily, GoBD-compliant time tracking, owner contributions will not be recognised.
2,500 R&D hours for a proprietor handling sales and admin too? This will be flagged during plausibility check.
The 100 EUR/h is not compensation – it's a notional assessment basis. You receive 25% (or 35%) of it as a tax credit.
If salaried, R&D hours must go via personnel costs – typically higher than 100 EUR/h and more advantageous.
NOVARIS checks during the free initial analysis which accounting method (owner contributions vs. personnel costs) yields the highest R&D Tax Credit for your situation and supports you in setting up correct time tracking.
FAQ: Owner Contributions (Eigenleistungen)
There is no statutory upper limit on the number of claimable hours. However, the number of hours must be plausible. As a guideline, approximately 1,600 to 1,800 hours per year applies for full-time R&D activity. Significantly higher figures could be challenged during a tax office audit. The decisive factor is that every single hour is verifiable through time tracking and that other entrepreneurial tasks alongside R&D activity are also realistically represented.
No, the 100 EUR per hour is a statutory flat rate under Section 3(4) FZulG. You do not need to provide proof of actual costs incurred. What you do need to prove, however, is the actual R&D hours worked. Comprehensive, GoBD-compliant time tracking is therefore indispensable.
Only if you do not receive a salary as GmbH managing director. If you receive a managing director salary, your R&D activities are accounted for via personnel costs (salary + employer social security contributions) -- not via the owner contribution flat rate. In practice, the personnel cost approach is usually more advantageous, as the salary is often above 100 EUR/h. More information in our comparison of GmbH vs. sole proprietorship.
Yes, from fiscal year 2026, the 20% overhead flat rate also applies to owner contributions. The assessment basis from owner contributions is increased by 20%. Example: 32,000 EUR owner contributions + 6,400 EUR overhead flat rate = 38,400 EUR assessment basis. This was introduced with the Growth Opportunities Act (Wachstumschancengesetz) and makes the owner contribution flat rate even more attractive.
Further Resources on the R&D Tax Credit (Forschungszulage)
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