Förderung von Einzelunternehmern nach dem Forschungszulagengesetz ab 2020

This procedure is a written parliamentary question regarding the implementation of the Research Allowance Act (Forschungszulagengesetz) since 2020. It seeks to clarify how sole proprietors can access tax incentives designed to encourage research and development activities. The outcome affects self-employed individuals and sole traders who conduct research, potentially altering their eligibility for financial support and tax breaks for innovation.