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 companies eligible for the incentives, with the Finance Minister looking to limit the incentives to SMEs, while the Economy Minister and Science...