Trusted Data for Productive AI:How One Data Secured a Six-Figure Research Allowance with re:fund

The German Research Allowance Certification Office, known as the BSFZ, has recognised One Data GmbH’s research and development activities as eligible for funding. With its latest extension notice, the German federal government has confirmed the continuation of a multi-year research project through which the company is further advancing its software technology. On this basis, One Data was able to secure a six-figure research allowance.

Throughout the entire process, One Data was supported by re:fund, a consultancy specialising in research and development funding. At the same time, the two teams are already working together on further funding applications.

A European Software Platform for Trusted Data

One Data was founded in Passau in 2013 and, with around 150 employees and offices in Passau, Munich, Frankfurt and Berlin, is now one of Europe’s pioneers in data management and artificial intelligence.

The company’s platform enables data teams to create reliable data products across different data silos and to build them in an automated and quality-assured manner. This provides companies with the trusted data foundation they need to operate AI applications effectively.

The funded research project focuses precisely on this intersection of data quality, automation and AI. Large parts of the research findings have already been incorporated into the product and form the basis for the next stage in the platform’s development.

From an In-House Attempt to a Specialized Partner

One Data initially approached the research allowance process internally to gain first-hand experience with the funding instrument. It quickly became clear that, while the research allowance is an attractive way to refinance R&D expenditure, the application process requires highly precise structuring, a clear separation of individual projects and robust documentation.

Key success factors include grouping research activities appropriately, presenting technical uncertainties consistently and maintaining complete and verifiable records. To establish an efficient, reliable and audit-ready process, One Data decided to work with a specialized external partner.

One Data became aware of re:fund through a recommendation from within its investor network. In addition to the team’s technical expertise, re:fund’s commercial model was also a decisive factor.

Documentation That Withstands a Tax Audit

The research allowance involves a two-stage process. First, the research project is submitted to the Research Allowance Certification Office, or BSFZ, for a substantive assessment. Only after receiving a positive certificate can the company proceed to the second stage and apply to the responsible tax office for the formal assessment of the research allowance.

The two stages have different requirements regarding documentation and supporting evidence. This is precisely where the collaboration with re:fund comes in.

re:fund supports the entire process through a five-step, 360-degree approach, covering the identification of eligible projects, strategic planning, the application process, audit-proof documentation and the final assessment of the funding.

For One Data, this meant that during the initial consultation, ongoing and planned development activities were grouped into clearly defined individual projects. From the outset, one central aspect of the collaboration was ensuring that the projects were documented in accordance with the funding requirements.

One of re:fund’s particular strengths is the preparation of the BSFZ application itself. The application permits only a limited number of characters, while the projects must be presented in a way that is both understandable and compelling to reviewers who may not have specialist expertise in the relevant field.

re:fund translates One Data’s complex technical content into concise and persuasive descriptions that fit within this framework without losing substance. This allows the internal team to focus on providing the required technical input, while re:fund ensures that the BSFZ’s latest requirements are accurately reflected in each application.

The application phase is followed by the preparation of audit-proof documentation. From the initial consultation and the individual research projects through to the timesheets for each employee, a consistent and complete audit trail is created.

“The consistent documentation and the timesheets made it possible to trace everything in full: this is the project plan, these are the associated costs, and this is how they are allocated to the individual employees and amounts. The work was carried out extremely diligently and was certainly very helpful during the subsequent tax audit.” Andreas Freund, Head of Operations at One Data

The re:fund team’s many years of experience at Big Four firms continue to shape its strong focus on compliance. For One Data, this means one thing above all: confidence throughout the entire process, from the initial application to the potential submission of supporting evidence.

What the Research Allowance Means for One Data

For One Data, the funding represents more than the financial refinancing of research expenditure. It creates additional scope to invest specifically in innovative and higher-risk topics whose outcomes cannot be predicted at the outset. It also makes it easier to allocate resources to precisely these types of projects.

There is also an effect that is felt directly within the team: an independent body has confirmed that the work being carried out is innovative and eligible for funding.

“The research allowance is an effective instrument for refinancing corporate research projects and R&D expenditure, while also providing confirmation that the company is genuinely engaged in innovative work. However, the two-stage process is certainly complex. A partner such as re:fund is extremely valuable in establishing a reliable data foundation, working with our tax adviser to have the research allowance formally assessed in the second stage and ensuring that we are well prepared for any potential audits without encountering unexpected issues.” Andreas Freund, Head of Operations at One Data.

Outlook

Large parts of the results from the assessed project have already been incorporated into the product and form the basis for the continued experimental development of the software platform.

One Data continuously invests in research and development and is preparing further research projects together with re:fund. Its objective remains to provide companies with a trusted data foundation for the value-creating use of AI, developed in Germany.