Germany has published the Law for the support of research and development (R&D) in the Official Gazette, which includes measures for the introduction of a new R&D tax incentive scheme that provides a 25% tax subsidy (allowance) for qualifying R&D expenditure incurred by all taxable companies, regardless of size or activity type. Qualifying R&D expenditure is equal to 1.2 times deductible staff expenditure incurred for qualifying R&D projects, subject to an annual cap of E…