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Forschungszulage: Ein neues Förderinstrument wächst und gedeiht

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  • Rammer, Christian

Abstract

Im Jahr 2020 wurde mit der Forschungszulage eine steuerliche Förderung von Forschung und Entwicklung (FuE) in Unternehmen eingeführt. Sie setzt Anreize für die Erhöhung der FuE-Aufwendungen, da ein Teil dieser Aufwendungen steuerlich geltend gemacht werden kann, wodurch die Kosten für FuE sinken. Seit der Einführung wurden die Förderbedingungen dreimal geändert, zuletzt im Juli 2025. Dabei kam es zu einer deutlichen Erhöhung des Fördervolumens um insgesamt 124 Prozent. Die Forschungszulage stellt heute das größte FuE-Förderprogramm für Unternehmen in Deutschland dar. Es hat einen klaren Fokus auf kleine und mittlere Unternehmen (KMU), auf die 48 Prozent des potenziellen Fördervolumens entfallen. Grund hierfür ist, dass die Höhe der förderfähigen FuE-Aufwendungen gedeckelt ist (zunächst bei 2, mittlerweile bei 12 Millionen Euro). Durch die Deckelung ist das Gesamtaufkommen der Forschungszulage trotz hoher Fördersätze von 35 Prozent (KMU) und 25 Prozent (Großunternehmen) und trotz einer umfangreichen Nutzung (bis Mitte 2025 haben 19.000 Unternehmen Anträge gestellt) begrenzt. Nach Inkrafttreten der jüngsten Änderung dürfte das jährliche Fördervolumen der Forschungszulage bei rund 4 Milliarden Euro liegen, was knapp 5 Prozent der internen FuE-Aufwendungen der deutschen Wirtschaft entspricht. Dies ist ein im internationalen Vergleich eher niedriger Wert. Wenngleich zur Wirkung der Forschungszulage auf die Höhe der FuE-Aufwendungen der Unternehmen noch keine Befunde vorliegen, zeigt sich seit der Einführung der Forschungszulage ein merklicher Anstieg der Anzahl forschender KMU in Deutschland. Um den Beitrag der Forschungszulage zu der von der Bundesregierung angepeilten Erhöhung der FuEQuote (FuE-Aufwendungen in Prozent des Bruttoinlandsprodukts) zu stärken, sind verschiedene Weiterentwicklungen möglich.

Suggested Citation

  • Rammer, Christian, 2025. "Forschungszulage: Ein neues Förderinstrument wächst und gedeiht," ZEW policy briefs 09/2025, ZEW - Leibniz Centre for European Economic Research.
    • Handle: RePEc:zbw:zewpbs:321918
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    References listed on IDEAS

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    1. Blandinieres, Florence & Steinbrenner, Daniela, 2021. "How does the evolution of R&D tax incentives schemes impact their effectiveness? Evidence from a meta-analysis," ZEW Discussion Papers 21-020, ZEW - Leibniz Centre for European Economic Research.
    2. Heike Belitz & Carsten Dreher & Martina Kovač & Carsten Schwäbe & Oliver Som, 2017. "Steuerliche Förderung von Forschung und Entwicklung in KMU — Irrweg für Deutschland? [Tax Incentives for Research and Development in SMEs — Model of Success or Wrong Path for Germany?]," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, vol. 97(5), pages 344-353, May.
    3. Russell Thomson, 2017. "The Effectiveness of R&D Tax Credits," The Review of Economics and Statistics, MIT Press, vol. 99(3), pages 544-549, July.
    4. Spengel, Christoph & Rammer, Christian & Nicolay, Katharina & Pfeiffer, Olena & Werner, Ann-Catherin & Olbert, Marcel & Blandinières, Florence & Hud, Martin & Peters, Bettina, 2017. "Steuerliche FuE-Förderung: Studie im Auftrag der Expertenkommission Forschung und Innovation," Studien zum deutschen Innovationssystem 15-2017, Expertenkommission Forschung und Innovation (EFI) - Commission of Experts for Research and Innovation, Berlin.
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    Cited by:

    1. Peters, Bettina & Rammer, Christian & Ehrlich, Alexander, 2026. "Innovationsbeteiligung, Innovationen und Produktivität in der deutschen Wirtschaft," Studien zum deutschen Innovationssystem 4-2026, Expertenkommission Forschung und Innovation (EFI) - Commission of Experts for Research and Innovation, Berlin.

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