How to Secure Federal R&D Tax Incentives for Your Games
Game development in Germany can be eligible for the German Federal R&D Tax Incentive ("Forschungszulage"). In his guest article, Ayming's Director Sales & Marketing Marcel Hallas explains how studios can prepare to apply for the incentive and how the application process works.
The games industry has always been a driver of technological innovation. Whether new graphics engines, AI-powered animations, or tools for process optimization: research and development is a core task here – and an area that can increasingly be supported by the R&D tax incentive (the so called “Forschungszulage”). This scheme has existed since 2020 and was significantly expanded with the Growth Opportunities Act (“Wachstumschancengesetz”) in March 2024. From 2026, further improvements will come into force, making the instrument even more attractive for companies. For technology-driven studios, this opens up new financial leeway. But those who want to benefit from the funding opportunity should act now and avoid common pitfalls.