Only a few weeks ago, Federal Minister Peter Altmaier (CDU) has expressed its Concerns about the international competitiveness of German companies and, therefore, a National industrial strategy submitted. Because the competition can decide by tomorrow, but with the innovations of today, working through his Minister-colleague Olaf Scholz (SPD) from the Federal Ministry of Finance is currently also a means to German companies and hold for the long term to be competitive. However, Scholz does not do so with your own strategy, but by acting in accordance with what is specified in the coalition agreement.

Because that’s where the CDU/CSU and SPD promise of “tax incentives for research, especially for researchers in small and medium-sized enterprises”. As the “Handelsblatt” reported, has been developed by the Federal Ministry of Finance a draft law. According to daily mirror information to go on Monday next week in the departmental vote. So far, only the Chancellery in the projects of Scholz is outside of the BMWi well inaugurated.

The Plan of the Ministry of Finance provides annual funding in the amount of 1.25 billion euros. First of all, the talk is of a period of four years, after which an Evaluation is to be created. Overall, the BMF plans thus five billion euros. The Federation and the Länder to pay the draft according to each of the half of it.

Should be every company eligible?

Eligible projects in the area of basic research, experimental development or industrial research, the concrete products are to be developed accordingly. In this way, innovations and companies from Germany are to be encouraged. Per enterprise and year, two million Euro are to the promotion. Of these, 25 percent are tax-deductible for the companies, the law could mean up to 500,000 euros tax free income.

The rules should apply both for in-house operational research activities as well as research and development, which is carried out on behalf of a third party. The timetable for the bill is quite ambitious. It was supposed to be from 2020 to be valid. Already this year, made research expenditure would be tax deductible.

According to the plans of the Federal Ministry of Finance, the new funding pot is open to all businesses – regardless of size–. But it is precisely here that there may still be a need for Coordination with other departments. For it is not by chance that the speech is in the coalition agreement of the “small and medium-sized enterprises”. According to reports, it is Altmaier, rather, the support at a certain company size limit; the “Handelsblatt” reported that the economy Minister just wants to encourage companies with less than 3,000 employees. But whether standing in the room humming can influence the research budgets of the Dax-listed companies significantly, may be doubted.

In the Fraunhofer-center for Cognitive production systems in Dresden are rated industrial robot for digital functionalization of…photo: dpa

Nevertheless, Scholz’s foray in the Ministry of economy is fundamentally positive. At the same time, stresses the need for here but the high action. “The innovation activities in German SMEs give for several years a cause for concern,” said a spokeswoman for the draft law. “Germany is one of the seven of the 35 OECD countries, the use of this Instrument.“ Moreover, the BMWi have submitted, together with the Federal Ministry of education and research already in August last year, the common vertices for the appropriate fiscal funding for research.

The coalition partner of the Scholz is the fact that you was not informed about the plans, to criticism. “It would be from the Federal Minister of Finance, to put it mildly. have been polite to inform the coalition partners at the time of the press,” said Thomas de Maizière of the CDU/CSU group in the Bundestag, day-to-day level. The Union’s urgent, substantiated, however, that continues to be on the fastest possible introduction of the tax to research funding, in particular for small and medium-sized companies.

Too little money, too short a funding period

In the economy, the reactions on the Initiative of the Minister of Finance from predominantly positive. The Federation of German industries (BDI) called for the introduction of tax-based research promotion as “overdue”. “Our companies have been waiting for a long time,” says managing Director Joachim Lang. He praised, above all, that the promotion “includes all companies regardless of their size”. Critically, he sees only the limit of four years. “A striking innovation policy effect is obtained only by a long-term perspective,” says Lang.

the employers Association Gesamtmetall welcomed the proposal by Scholz. “It is an important Signal for the location,” said managing Director Oliver Zander. “And it would be reassuring, if it is the first signs of the realization of the Grand coalition is to ensure that the Generate comes in front of the Spread.”

criticism comes from the Association of German machine and plant construction (VDMA). “With the capping of the amount of eligible expenses to two million euros, the Federal Ministry of Finance jumps far enough“, said Ralph Wiechers, tax Department head of the VDMA. “In the international competition for a total of a maximum of 500,000 euros is not enough”.

More about

Olaf Scholz, A man wants to Chancellor

Stephan-Andreas Casdorff

Even larger medium-sized companies would like to address only insufficiently. Also a time-limit offer of four years no sustainable incentive for the establishment of research in Germany. In a statement, the Association commented smugly: “A big step for the Federal government, and still too small for our future capacity and the location of Germany.”