Since 2020, companies have been able to receive tax incentives for their research and development work in addition to traditional project funding. Unlike subsidies, which in most cases have to be taxed again themselves, the research allowance is offset against the tax burden assessed for the company. Further advantages: The company itself determines the research topic in particular, but also the scope and helpful partners or contractors. The certification office for research allowances, as well as the application documents, can be found here: https://www.bescheinigung-forschungszulage.de/.
The VdL and VCI associations have long advocated this type of research funding. The new instrument enables each entrepreneur to determine the strategic direction of his own research. Necessary applications can still be submitted after the project has started. The task now is to use this flexible instrument in the companies and to work with the VdL and VCI to ensure that it is implemented as unbureaucratically as possible. The procedure must meet the requirements of business practice. In the view of the VdL, this is particularly important for medium-sized companies in the paint industry.