Marcel Hallas about Targeted R&D Funding for Games Development

Interview with Marcel Hallas, Director Sales & Marketing at Ayming

Marcel Hallas is Director Sales & Marketing at the consulting firm Ayming. The company supports games studios and technology-driven businesses in successfully applying for the R&D tax incentive – from project identification to application, as well as responding to audits and inquiries throughout the entire funding process.

Especially in economically challenging times, it pays to strategically use all available financing instruments. The R&D tax incentive is a rarely used lever for games studios to sustainably finance their innovation work, independently of project subsidies or publisher investments. With the right preparation and professional support, studios can not only minimize risks but also significantly increase their chances of success.

The games industry has always been a driver of technological innovation. Whether new graphics engines, AI-powered animations, or tools for process optimization: research and development is a core task here – and an area that can increasingly be supported by the R&D tax incentive (the so called “Forschungszulage”). This scheme has existed since 2020 and was significantly expanded with the Growth Opportunities Act (“Wachstumschancengesetz”) in March 2024. From 2026, further improvements will come into force, making the instrument even more attractive for companies. For technology-driven studios, this opens up new financial leeway. But those who want to benefit from the funding opportunity should act now and avoid common pitfalls.

n 2024, the government increased the rate for small and medium-sized enterprises (SMEs) to 35 percent, with the maximum annual funding amount rising to 3.5 million euros. Eligible costs include personnel expenses, R&D partnerships, and – since 2024 – also depreciable assets. A key advantage: the R&D tax incentive is thematically open, not limited to specific industries, and can be claimed retroactively for up to four years. This makes it one of the most attractive support instruments for innovative companies, though it remains underutilized.

From 2026, support will go even further: the maximum eligible base will increase to 12 million euros annually, and in addition, 20 percent of overhead and operating costs can be claimed as a flat rate. For SMEs, this means potential total funding of up to 4.2 million euros per year – a clear signal of stronger relief for technology-driven industries.

Especially in the creative digital economy, many studios are unaware that their projects may be eligible – or they fail due to formal hurdles. The key question is: does the project involve a novel development effort that goes beyond the current state of the art, is associated with technological uncertainty, and is systematically organized and budgeted? Only then does it meet the criteria of the scheme. Studios that familiarize themselves with the funding criteria early can align their projects accordingly.

Examples of eligible projects include novel rendering methods, middleware development, or AI-based tools for content creation. Prototyping can also be subsidized, provided it involves the development or improvement of technological components. Pure porting or purely artistic work, however, is excluded. It is crucial to clearly distinguish routine activities and to provide a transparent account of the technical challenges and methodological approaches.

Particularly relevant is the distinction between the three categories of R&D according to the OECD definition: basic research (knowledge gain without direct application), industrial research (targeted application of scientific knowledge), and experimental development (systematic application of existing knowledge to create new products, processes, or services). For games studios, the latter is especially important – for example in the development of new tools, gameplay mechanics, or technical components.

Fuel your next big idea: Germany’s R&D tax incentive lets studios transform innovative projects into real funding. Follow this link to Gamesmarket to get more information by Marcel Hallas about the two-step application process and retroactive benefits.

Published 15 September 2025