Field help: (2024) Have you or a company in which you hold a share applied for a research grant?

If you or a business partnership in which you hold a share have filed an application for a research grant (Forschungszulage), you may, upon application, defer the assessment of income tax until the determination of the research grant or until the separate and uniform determination of shares in the determined research grant according to the Research Grant Act (Forschungszulagengesetz, FZulG). This is to ensure that the research grant can be imputed in a timely manner.

If you are a partner in a partnership entitled to benefits, please also state the tax number and the name of the partnership separately.

If necessary, please contact a tax advisor or a lawyer specialising in tax matters located in your area to obtain advice.