The German government wants to use the R&D tax credit to help increase the share of R&D expenditure in gross domestic product to 3.5 % by 2025 and to supplement the existing project funding. In this project, the Austrian Institute for SME Research and the Institute for Advanced Studies (IHS) as well as the Ifo Institute Munich investigate the possible databases and methodological challenges for a future evaluation of the measure. The results lead to a coordinated evaluation plan, which should allow a deep analysis of the impacts.