Germany R&D Tax Credit: Claim Up to EUR 1 Million
Published by Corpy
https://corpy.xyz/germany/free-zones/germany-r-and-d-tax-credit
Corpy business-formation guide, fact-checked and corrected.
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Before
The maximum assessment base is EUR 4 million per fiscal year, resulting in a maximum credit of EUR 1 million per year.
AfterThe maximum assessment base is EUR 10 million per fiscal year, resulting in a maximum credit of EUR 2.5 million per year. This cap was raised from its original EUR 4 million level (EUR 1 million maximum credit) by the Wachstumschancengesetz (Growth Opportunities Act), effective March 2024. A further increase to a EUR 12 million assessment base (EUR 3 million maximum credit) applies to R&D projects starting on or after January 1, 2026.
Why: The article described the original, now-superseded 2020 assessment base and credit cap as still current, omitting the 2024 and 2026 increases entirely.
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