Public Funding Consultancy
How Delivery Hero Secured Over €5 Million in Research Tax Credits Copy
Project Lead
Outcome Summary
Large tech companies often underestimate the breadth of their R&D activities that qualify for the Forschungszulage. Even when awareness exists, the complexity of retroactive applications, BSFZ documentation requirements, and the technical nature of project descriptions create significant barriers.
With the right partner, these barriers become opportunities. Delivery Hero’s case demonstrates that a systematic, expert-led approach can unlock substantial tax benefits — and build a framework for continued claims in the years ahead.
The Challenge
As one of the world’s leading technology platforms for online food delivery and quick commerce, Delivery Hero invests heavily in research and development. From machine learning–driven recommendation engines and predictive logistics algorithms to real-time delivery tracking systems and next-generation platform architecture — the company’s engineering teams continuously push the boundaries of what’s technically possible.
Delivery Hero was aware of the German Research Tax Credit (Forschungszulage) introduced under the Forschungszulagengesetz (FZulG) but faced significant obstacles in claiming it:
Complex R&D Delineation: With hundreds of engineering initiatives running in parallel, determining which activities qualify as eligible R&D under the strict FZulG criteria was a major challenge. The boundary between product development and genuine research is often blurred in a fast-moving tech company.
No Internal Resources: Delivery Hero lacked dedicated internal expertise and capacity to navigate the BSFZ certification process, prepare the required technical project descriptions, and manage the application lifecycle across multiple fiscal years.
Retroactive Complexity: The engagement covered fiscal years 2021–2025, meaning projects needed to be identified and documented retroactively — requiring deep analysis of historical CapEx records, project documentation, and stakeholder interviews to reconstruct R&D activities.
Documentation Gap: While engineering teams maintained internal documentation, it was not structured to meet the specific requirements of the Forschungszulage. A systematic R&D documentation framework needed to be established from scratch.
Our Approach
Zebra Embassy took a structured, end-to-end approach to maximize Delivery Hero’s Forschungszulage entitlement across all eligible fiscal years.
1. Deep-Dive CapEx & Project Analysis
We began by systematically analyzing Delivery Hero’s CapEx records across all relevant fiscal years. This allowed us to identify technology investments that potentially qualified as eligible R&D activities — separating true research and experimental development from standard product engineering.
2. Project Identification & Stakeholder Engagement
For each identified project, we engaged directly with the responsible engineering leads and project managers. Through structured interviews, we gained a thorough understanding of the technical challenges, novel approaches, and experimental methodologies that made each project eligible. We reviewed existing project documentation, technical specifications, and development records to build a comprehensive picture.
3. BSFZ Application & Project Descriptions
We authored all 25 R&D project descriptions (Vorhabenbeschreibungen) in full compliance with BSFZ requirements. Each description clearly articulated the scientific or technological uncertainty, the systematic approach to resolving it, and the novelty of the expected outcomes — the key criteria for FZulG eligibility.
4. Handling Queries & Follow-Up Requests
After submission, we managed the entire communication with the BSFZ, responding to all queries and supplementary information requests (Nachforderungen) on behalf of Delivery Hero. Our deep understanding of each project enabled us to provide precise, well-substantiated responses that satisfied the certification body’s requirements.
5. Building a Sustainable Documentation Framework
Beyond the immediate application, we helped Delivery Hero establish a robust R&D documentation framework. This ensures that future projects are continuously documented in a way that supports ongoing Forschungszulage claims — reducing effort and maximizing eligibility going forward.
The Outcome
Research Tax Credit Secured | >€5,000,000 |
R&D Projects Certified | 25 projects across multiple teams |
Fiscal Years Covered | 2021–2025 (retroactive + current) |
BSFZ Certification | Successfully obtained for all projects |
Ongoing Partnership | Continuing for future fiscal years |
“We knew our engineering work was innovative, but translating that into the language of R&D tax law was a completely different challenge.” — Delivery Hero
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Tax Consultancy
How Delivery Hero Secured Over €5 Million in Research Tax Credits
Large tech companies often underestimate the breadth of their R&D activities that qualify for the Forschungszulage. Even when awareness exists, the complexity of retroactive applications, BSFZ documentation requirements, and the technical nature of project descriptions create significant barriers.
Public Funding Consultancy
How Delivery Hero Secured Over €5 Million in Research Tax Credits Copy Copy Copy
Large tech companies often underestimate the breadth of their R&D activities that qualify for the Forschungszulage. Even when awareness exists, the complexity of retroactive applications, BSFZ documentation requirements, and the technical nature of project descriptions create significant barriers.
Public Funding Consultancy
How Delivery Hero Secured Over €5 Million in Research Tax Credits Copy Copy
Large tech companies often underestimate the breadth of their R&D activities that qualify for the Forschungszulage. Even when awareness exists, the complexity of retroactive applications, BSFZ documentation requirements, and the technical nature of project descriptions create significant barriers.