{"id":11519,"date":"2020-02-17T14:41:01","date_gmt":"2020-02-17T13:41:01","guid":{"rendered":"https:\/\/tunal-stb.de\/tax-incentives-for-research-and-development\/"},"modified":"2023-07-21T09:36:43","modified_gmt":"2023-07-21T07:36:43","slug":"tax-incentives-for-research-and-development","status":"publish","type":"post","link":"https:\/\/tunal-stb.de\/en\/tax-incentives-for-research-and-development\/","title":{"rendered":"Tax incentives for research and development"},"content":{"rendered":"<section class=\"l-section wpb_row height_large\"><div class=\"l-section-h i-cf\"><div class=\"g-cols vc_row via_grid cols_1 laptops-cols_inherit tablets-cols_inherit mobiles-cols_1 valign_top type_default stacking_default\"><div class=\"wpb_column vc_column_container\"><div class=\"vc_column-inner\"><div class=\"wpb_text_column\"><div class=\"wpb_wrapper\"><h2>&#8220;Tax incentives for research and development&#8221;<\/h2>\n<p>A new <strong>research allowance law<\/strong> is to provide tax incentives for research and development. The aim is to ensure that small and medium-sized companies also increase their investments in research and development, thereby strengthening Germany as a business location.<\/p>\n<p>Beneficiaries are, in particular, companies subject to income or corporate tax that are engaged in basic research, applied research and\/or experimental development. Eligible costs include wages subject to payroll tax deduction and employer&#8217;s social security contributions to the extent that the employees in question are engaged in research and development activities in the aforementioned research and development projects.<\/p>\n<p>For research or development contracts awarded to other companies in the EU, 60% of the expenses are eligible. The assessment basis for the research allowance is limited to a maximum amount of EUR 2 million per fiscal year. The research allowance amounts to 25% of the assessment basis, i.e. up to 500,000 euros per year and company.<\/p>\n<p>The research allowance is assessed separately and is credited in full against the assessed tax as part of the next income or corporation tax assessment.<\/p>\n<p>The law came into force on 01.01.2020 and is initially limited to 6 months. Only after approval by the EU Commission can this time restriction be removed.<\/p>\n<\/div><\/div><\/div><\/div><\/div><\/div><\/section>\n","protected":false},"excerpt":{"rendered":"&#8220;Tax incentives for research and development&#8221; A new research allowance law is to provide tax incentives for research and development. The aim is to ensure that small and medium-sized companies also increase their investments in research and development, thereby strengthening Germany as a business location. Beneficiaries are, in particular, companies subject to income or corporate...","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[535,1223],"tags":[1535,1536],"class_list":["post-11519","post","type-post","status-publish","format-standard","hentry","category-information-letter","category-promotion","tag-development","tag-research"],"acf":[],"_links":{"self":[{"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/posts\/11519","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/comments?post=11519"}],"version-history":[{"count":2,"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/posts\/11519\/revisions"}],"predecessor-version":[{"id":11565,"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/posts\/11519\/revisions\/11565"}],"wp:attachment":[{"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/media?parent=11519"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/categories?post=11519"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/tags?post=11519"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}