Settlement scheme for tax incentive

The tax incentive for research funding is a tax-based funding instrument, but can lead to an immediate increase in liquid funds, especially for start-ups or cost-intensive companies! A granted tax incentive is offset in two steps: First, the pending corporate income tax is reduced accordingly. Any remaining amount of the tax incentive is then paid out to the company. If the current tax payment is even zero, the entire tax incentive flows to the company as liquid assets. An offset against an existing loss carry-forward does not take place.

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