Nico Marienfeld received a grant of EUR 4,000.00 as part of the research funding program "Connex" - Dr. Hans Riegel Foundation - Scientific Networking. The financial support contributes to the research project "Do compliance costs inhibit the uptake of R&D incentives?" conducted in collaboration with Maximilian Todtenhaupt. The project focuses on the Research Allowance, accessible since 2020, and its impact on companies. Since then, the Research Allowance Act (FZulG) regulates the tax advantages for research expenses incurred by companies subject to German taxation, regardless of size, legal form, or industry. Government R&D funding is a key factor in boosting productivity and innovation.