This accompanying and ex-post evaluation is implemented on behalf of the Federal Ministry of Finance based on the evaluation plan approved by the European Commission in the period 2022 to 2025.

Due to the accompanying character, there is an ongoing examination of implementation processes, target group outreach, as well as an in-depth analysis of the effects in the target groups and for Germany as a business location. This is implemented methodically using a mix of qualitative and quantitative (econometric) methods.