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With our new location, we can offer our customers an even better service for the German market.
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R&D Tax Incentive

Secure research premium of 14 percent

Companies that incur expenses for research and experimental development can apply for a research premium of 14 percent for the research expenses they incur. Both in-house research and contract research are eligible for the premium.

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The biggest hurdles on the way to the research grant

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Paragraph jungle

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Missed deadlines

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Untapped potential

Expert opinion R&D Tax Incentive

 

Since 2012, the Austrian Research Promotion Agency (FFG) has been acting as an evaluator to review the content of the research premium.

The decisive factor in terms of content is primarily whether the implementation of the project or contract involves solving technical tasks that involve a technical risk and could be solved by building up technical knowledge in the company.

The assessment is made on the basis of the information provided, whereby the definitions of terms in Section 108c of the Income Tax Act, the Research Premium Ordinance and, in addition, in accordance with the so-called Frascati Manual (2002) of the OECD form the basis.

The Frascati Manual defines criteria, definitions and delimitations of research and experimental development, which are used as a basis for research and development projects throughout Europe. All funding agencies and also research premium-like tax incentives or credits in other EU countries refer to this basis when designing their guidelines and funding programs.

 Assessment basis

 

An important part of the application processing is the definition of the assessment basis. The correct allocation and delimitation are decisive: Which costs or which expenses may be taken into account?

What positions in

  • Personnel expenses
  • Material and equipment costs
  • External services
  • Travel and installation expenses
  • Financing costs
  • Overheads and
  • Investments

in the research premium are relevant and thus include the potential of 14% tax-free should be clarified before filing with the tax office.

“Generate added value for the company for costs already incurred in innovative projects with the R&D Tax Incentive.”
Barbara Dunst

Our experts on the topic R&D Tax Incentive

Barbara Dunst

Senior Consultant
Barbara Dunst supports our team in Graz and works in our department for R&D tax incentive.

Melanie Bäck

Consultant Tax Incentive
Melanie Bäck ist Teil in currently in Graz and works as Consultant in the field Tax Incentive.

Björn Ableitner

Consultant
Björn Ableitner is part of our Graz team and is responsible for the calculation of the R&D Tax Incentive.

Elisabeth Martinelli

Senior Consultant
Elisabeth Martinelli joined our team in Graz in 2017 and is responsible for research premium and R&D projects.

Claudia Kerschbaumer

Consultant
Claudia Kerschbaumer is part of our team in Graz and works in the area of R&D Tax Incentive.

Andi Löscher

Consultant
Andi Löscher strengthens our team in Graz in the area of the r&d tax incentive.

Alexander Binder

Consultant
Alexander Binder is part of our team in Graz and works in the area of r&d tac incentive and invest.

Katja Schober

Project Assistant
Katja Schober joined our Team in Graz and works alongside her studies as a project assistant in the areas of research bonuses and research allowances.
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