Which Forms Do You Need for the Research Tax Credit?
The Forschungszulage (Research Tax Credit) follows a two-stage process. You need three key forms: the BSFZ application form, Anlage FZ, and the tax office application. Each form serves a different purpose — and is submitted to a different authority.
BSFZ Application Form
Online form in the BSFZ portal — describes your R&D projects for certification.
Anlage FZ
Tax return attachment — lists eligible costs and calculates the assessment basis.
Tax Office Application
Application for assessment of the research tax credit (§ 5 FZulG) — the tax office calculates your payout.
Form 1: BSFZ Application — Online Portal
The BSFZ application is submitted entirely online via the BSFZ portal (ELSTER-based). Here you describe your R&D projects so the Bescheinigungsstelle Forschungszulage (BSFZ) can verify that your projects qualify as R&D under § 2 FZulG.
Required Fields in the BSFZ Form
- Company details — Legal name, tax number, commercial register number, address
- Project name & duration — Unique name, start and end date
- Project description — Free text field (max. 5,000 characters): state of the art, R&D objective, technical challenge
- R&D category — Basic research, industrial research, or experimental development
- Participating employees — Names, R&D share as percentage of working time
- Cooperation partners — For contract research (70% eligible): name and type of collaboration
Where to Find the BSFZ Form
The application form is exclusively available online: bsfz.de → Apply. You need an ELSTER organisation certificate. A step-by-step guide is available in our BSFZ portal guide.
Form 2: Anlage FZ — Costs for the Tax Return
The Anlage FZ is submitted alongside your corporate or income tax return. It contains the calculation of eligible expenditures and determines the assessment basis for the research tax credit amount.
Where to find the Anlage FZ: The form is part of the tax return and is available in ELSTER as an attachment. Your tax advisor can integrate the Anlage FZ directly into your corporate or income tax return.
Form 3: Tax Office Application — Request Assessment
The tax office application (Finanzamtsantrag, application for assessment under § 5 FZulG) is the final form. You submit it to your local tax office, together with the BSFZ certificate and the Anlage FZ.
Required Information
- Company tax number
- Financial year of the claimed funding
- BSFZ certificate reference number
- Calculated assessment basis from Anlage FZ
- Bank details for payout
Attached Documents
- BSFZ certificate (original or copy)
- Personnel cost breakdown
- Time tracking records (complete, project-based)
- Material cost receipts (since 2024)
- Contracts for contract research
Where to submit: The tax office application is filed with your local tax office. Processing time: 1–3 months. The research tax credit is then offset against your next tax assessment or paid out directly.
5 Common Mistakes When Filling Out the Forms
Tips for the Project Description in the BSFZ Application
The project description is the centrepiece of the BSFZ application. A strong description significantly increases your success rate.
✓ Do This
- Clearly define the state of the art
- Name the technical risk (“it was unclear whether...”)
- Describe systematic approach (methodology, test cycles, documentation)
- Highlight novelty (what did not exist before?)
- State concrete results & findings
✗ Avoid This
- “We developed new software” (too vague)
- Marketing language instead of technical language
- Presenting routine development as R&D
- Missing comparison to state of the art
- No mention of risks or challenges
FAQ: Research Tax Credit Forms
You need three forms: (1) the BSFZ application form in the BSFZ portal, (2) the Anlage FZ as part of your tax return, and (3) the tax office application for assessment of the research tax credit (§ 5 FZulG). All three must be correctly completed and submitted to the appropriate authority.
The BSFZ application form is exclusively available online in the BSFZ portal (bsfz.de). You need an ELSTER organisation certificate to log in. There is no downloadable PDF form — the entire application is submitted digitally.
Owner contributions (Eigenleistungen) from sole proprietors and shareholders are calculated at a flat rate of €100 per hour. Multiply documented R&D hours by the flat rate. Example: 500 hours × €100 = €50,000 assessment basis. The research tax credit is then 25% = €12,500.
No. The BSFZ certificate is a mandatory prerequisite for the tax office application. Without the certificate, the tax office cannot assess the research tax credit. First submit the BSFZ application and wait for the certificate (3–6 months). Only then file the tax office application.
The maximum assessment basis is €12 million per year. At a funding rate of 25% (35% for SMEs), this results in a maximum research tax credit of €4.2 million per year. The credit is tax-free — no trade tax, no corporate income tax.