The study aims at developing proposals for improving the administration of the newly introduced R&D tax credit in Germany. The study deals with two main questions:

  • What has to be done to fully address the entire target group of the measure (R&D performing firms, firms with a potential to start R&D activities, start-ups that engage in R&D)?
  • How to improve administrative procedures in order to facilitate the access of eligible firms and to reduce red tape?

As part of the project, a survey of firms in the German machinery industry is carried out.

Client

Verband Deutscher Maschinen- und Anlagenbau e.V. , Frankfurt am Main , DE

Project duration

15.09.2021 - 15.12.2021

Contact
Project members

Dr. Christian Rammer (Coordinator)