Affiliated Consultant Dr. Alexander Voegele and Principal Tom Braukman submitted comments for Germany to the July 2018 Bloomberg Tax Transfer Pricing Forum on the topic of patent boxes and related research and development benefits or issues. The authors discuss [position statement]. The forum solicited comments from experts in 26 countries. In addition to NERA’s work on the German country statement, Principal Guillaume Madelpuech served as a country panelist for the contribution from France.