Background The Act on Tax Subsidies for Research and Development (R&D) (Forschungszulagengesetz – FZulG) of December 14, 2019, introduced a new tax-based research and development subsidy in the form of a R&D allowance. The tax incentive thereby joins the well-developed project funding landscape and is intended to strengthen Germany as an investment location and to stimulate the research activities of […]
