The Market in Numbers: BSFZ Statistics 2020–2025
The R&D Tax Credit is Germany's largest R&D funding program. Since its launch in September 2020, a total of 46,418 applications with 56,761 R&D projects have been submitted to the BSFZ (as of December 2025).
| Period | Applications | Projects | Approval Rate |
|---|---|---|---|
| 2020 | ~600 | ~750 | 76 % |
| 2021 | ~4.500 | ~5.600 | 79 % |
| 2022 | ~6.600 | ~8.200 | 74 % |
| 2023 | ~8.500 | ~10.800 | 75 % |
| 2024 | ~12.200 | ~15.400 | ~72 % |
| 2025 | ~14.000 | ~16.000 | 71 % |
| Total | 46.418 | 56.761 | Ø 74 % |
Notably: 84% of all applications come from small and medium-sized enterprises (SMEs). At the same time, only two thirds of R&D-active companies are even aware of the R&D Tax Credit — the potential is far from exhausted.
Sources: BSFZ Current Figures (bescheinigung-forschungszulage.de), Stifterverband R&D Survey 2024, ZEW Policy Brief 09/2025
Rejection Rates: Why More Applications Are Failing
The rejection rate at the BSFZ is rising: from 21% in 2021 to 28.9% in 2025 — an increase of nearly 8 percentage points. That means: almost one in three applications is rejected.
The three most common rejection reasons from our practice:
Inadequately Explained Technical Risk
The project describes a new development, but does not convincingly explain why the outcome is technically uncertain. The BSFZ requires a clear description of the open research questions.
Insufficient Demarcation from the State of the Art
The application does not sufficiently explain what goes beyond the current state of knowledge. Without a clear demarcation, proof of novelty is missing.
Non-Eligible Project
The project does not fall under the FZulG definition of R&D — common in cases of pure software adaptation, quality assurance or market research.
With professional consulting, the rejection rate can be dramatically reduced. NOVARIS has had all 25 submitted applications approved — a rate of 100%.
NOVARIS Real-World Data: What We Learned From 25 Applications
Transparency is our principle. While most consultants publish no concrete figures, we make our results public:
Our clients come from various industries: 40% mechanical engineering, 20% software & IT, 20% chemistry, 10% medical technology and 10% other industries. 40% are SMEs, 60% large enterprises.
The largest single project we have supported had a funding volume of EUR 7 million. On average, we manage 3 R&D projects per client.
Model Calculations: What Companies Actually Receive
How much R&D Tax Credit do companies actually receive? Three model calculations based on the current 2026 rates:
Use our interactive calculator for your individual calculation.
FZulG 2026: How the Reform Changes the Market
The Growth Opportunities Act has fundamentally improved the R&D Tax Credit from 2026. The key changes:
| Feature | Until 2025 | From 2026 |
|---|---|---|
| Funding Rate | 25% (uniform) | 25% Standard / 35% SME |
| Assessment Base | EUR 4 million | EUR 12 million |
| Max. R&D Tax Credit | EUR 1 million | EUR 4.2 million (SME) / EUR 3 million |
| Overhead Surcharge | — | 20% on personnel costs |
| Own Contributions | EUR 40/h | EUR 100/h |
| Contract Research | 60% | 70% |
ZEW (Centre for European Economic Research) estimates the annual funding volume from 2026 at a minimum of EUR 4 billion — an increase of 124% over the previous level. The R&D Tax Credit thus firmly becomes Germany's most important R&D funding program.
Recommendations
Based on our experience from 25+ applications, we recommend:
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1Apply now — retroactive claims are possible
All open tax years from 2020 are eligible. The longer you wait, the more money you leave on the table.
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2Implement time tracking immediately
Without project-based time records, there is no funding entitlement. Start today, not when you file the application.
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3Review all cost categories
89% of our clients had eligible costs they were unaware of. Contract research and own contributions are particularly often overlooked.
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4Get professional support
With a rejection rate of almost 30%, investing in a specialist is worthwhile — especially with success-based compensation.
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5Check your SME status
The 35% rate results in 40% more funding on the same assessment base. Check whether your company meets the EU SME criteria.