German Cabinet Approves R&D Tax Incentive Changes for 2026

The German Federal Cabinet has approved a draft bill introducing changes to the R&D tax incentive, expected to take effect in 2026. Key measures include a 20% flat-rate overhead surcharge on eligible R&D expenditures and an increase in the annual funding cap from €10 million to €12 million per company. These changes apply to R&D projects starting from January 1, 2026, lasting until 2030.

The proposed legislation could boost the average funding volume for clients of innoscripta SE, potentially leading to increased revenue within its existing business field. However, the bill remains in draft form and requires approval from both the Bundestag and Bundesrat. Innoscripta SE continues to closely track the legislative process.