The Law on the Promotion of new businesses (Neugründungsförderungsgesetz, NeuFöG) was adopted to help start-ups save costs during formation and takeovers. 
 

The start-up or transfer declaration must be submitted before or on claiming funding (e.g. upon registration of a trade). Later submission of the form bars the applicant from being reimbursed for taxes, charges and levies already paid. The mere change of the corporate form of a company is not eligible for funding.