In projects of contract research the objective of the research is generally specified by its private or public commissioner. Contract researches are fully subject to VAT.

A contract research project is generally fully subject to VAT. The Commissioner bears all subsequent project expenses accrued by the FU Berlin. In addition, a payment in normal market price with extra profit margin is expected in return.
The Team Research Funding and Information (VI C) offers comprehensive counselling regarding the financial aspects of contract researches. As to legal matters please refer to the Team Legal Counsel in Research and Transfer (VI B).  

Contract research agreement can be issued both in German and English.

For detailed information click here (available only through Intranet).