The German government is reportedly working to finalize plans for the introduction of new tax incentives for research and development (R&D). The government first included support for the introduction of new incentives for SMEs and start-ups as part of plans agreed to at the beginning of 2018. Currently, the plans reported include a 15% tax credit for expenses incurred for qualifying R&D with a EUR 7.5 million cap per project. However, there is disagreement regarding the scope of compa…