FAQ Forschungsprämie 2025: The 20 Most Frequently Asked Questions Answered

The Forschungsprämie is one of the most popular funding instruments in Austria – and at the same time one of the most misunderstood.

Here you will find the 20 most frequently asked questions about applications, requirements, and pitfalls.

1. Can startups also apply for the Forschungsprämie?

Yes. The Forschungsprämie is open to all companies in Austria, regardless of size, sector, or age. Startups can also apply, even if they have not yet generated a profit.

2. Which costs are eligible?

Eligible costs include, among others:

• Salaries and wages of R&D employees
• Material costs such as prototypes and infrastructure
• Overhead costs with R&D relevance
• Financing costs, if they serve research purposes
• Fictitious entrepreneur’s salary (since 2024: €50 per R&D hour, max. €86,000 per year)

3. How long can I apply retroactively?

Up to 4 years retroactively.

Example: For the financial year 2021, you can still submit an application until the end of 2025.

4. Do I need an FFG assessment?

Yes, if you submit your own research projects.

The assessment checks whether your project is scientific, systematic, and aims at new insights.

For contract research, no FFG assessment is required.

5. Can unsuccessful projects also be funded?

Yes. What matters is the research approach, not the outcome. Projects that fail can still be eligible if they are set up systematically.

6. Does the Forschungsprämie fall under de-minimis aid?

No. The Forschungsprämie is not considered state aid under EU law and therefore does not fall under de-minimis regulations.

7. What happens during a tax audit?

The tax office can closely examine the Forschungsprämie during an audit.

The following will be reviewed in particular:

• Timesheets and time tracking
• Project reports
• Cost breakdowns

Missing or unclear documentation may result in reductions or repayment demands.

8. Is there a legal entitlement to the premium?

Yes, if the requirements are met. Unlike project-based grants, there is no selection process.

9. How high is the premium?

14% of eligible R&D costs.

10. Can I apply for the premium every year?

Yes. It is an annual benefit, comparable to a tax return.

11. How does the application process work?

• Submit your application via FinanzOnline
• Project description (for in-house research) is reviewed by the FFG
• Decision issued by the tax office
• Payment to your company’s account

12. Can I combine the premium with other funding programs?

Yes, but no double funding. Project costs already funded, e.g. through FFG grants, can only be included with the equity-financed portion in the Forschungsprämie.

13. What if my application is rejected?

You can file an appeal with the tax office. Deadline: 1 month from receipt of the decision. The case can go up to the Federal Fiscal Court.

14. Does routine work count as research?

No. Only projects that generate new knowledge are eligible. Routine improvements or purely technical adjustments do not qualify as research.

15. Do projects have to be completed?

No. You can also submit ongoing projects. What matters is the respective financial year.

16. Who checks the costs?

Costs are reviewed exclusively by the tax office. The FFG assessment only evaluates the research content.

17. Can I apply for the premium without generating a profit?

Yes. The Forschungsprämie is paid as a credit, regardless of whether your company makes a profit.

18. Are there minimum or maximum limits?

There is no minimum limit – even small projects are possible.

There is no absolute maximum limit, but only eligible costs are considered.

19. How quickly is the premium paid out?

After the FFG and tax office have completed their review. In practice, usually a few months after submission.

20. What typical mistakes should I avoid?

• Vague or overly short project descriptions
• Missing time records
• Double funding of the same costs
• Late application close to the deadline

Conclusion

The Forschungsprämie is a powerful instrument to sustainably reduce R&D costs – for startups as well as for established companies.

With proper documentation and timely application, you can maximize its benefits.

📌 Tip: Collect supporting documents continuously throughout the year instead of waiting until just before submission.