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.
Rammer, Christian (2021), Ansätze zur Verbesserung der administrativen Umsetzung der Forschungszulage, Verband Deutscher Maschinen- und Anlagenbau e. V. (VDMA), Mannheim. Download