Introduction of tax funding for research

Summary

Presentation of a bill to enable targeted, limited per company, low-bureaucracy, planning and legally secure tax research funding, especially for SMEs when receiving direct research funding (project funding), internal and external personnel expenses as a basis for assessment, exclusion of double funding, option model, possible higher funding rates for key technologies, etc., regular evaluation

Machine translation from German. The official text remains authoritative.

Timeline

1. 3 July 2018

   Motion

   Introduction of tax funding for research

   Source: BT

2. 11 October 2018

   Beratung

   Introduction of tax funding for research

   Source: BT

3. 20 February 2019

   Recommendation and report

   Introduction of tax funding for research

   Source: BT

4. 7 November 2019

   Beratung

   Introduction of tax funding for research

   Source: BT

Votes

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Versions

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Documents

2 official files

• 19/7958

  Drucksache · DE · 20 February 2019

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• 19/3175

  Drucksache · DE · 3 July 2018

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Sponsors

• Fraktion der FDP · Fraktion der FDP · initiative

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