Combining support for an R&D project from the Research Council and SkatteFUNN
One of the conditions that must be met in order for us to award state aid is that the aid must have an incentive effect. This means that the state aid must lead to activity or investments that would not otherwise have taken place, or that would have taken place on a smaller scale, or that would have been carried out in a less socially beneficial manner if the aid recipient had not received state aid.
We award state aid pursuant to the General Block Exemption Regulation. Article 6 of the Regulation states that, as a general rule, aid is considered to have an incentive effect if the aid recipient has submitted a written application for support before starting work on the project.
Applications for support from the Research Council must therefore be submitted before work on the project starts in order to be eligible for funding. Calls for proposals often also specify a date for the earliest possible project start-up, and this must also be complied with.
Many grant recipients wish to combine support from the Research Council for an R&D project with SkatteFUNN support for the same project. It is therefore important to be aware that it is not possible to apply for funding from the Research Council pursuant to Article 25 if the R&D project is already underway as a SkatteFUNN project. On the other hand, it is possible to receive SkatteFUNN support for an already started R&D project that has support from the Research Council. This is because there are other requirements for the incentive effect for support that are given in the form of tax benefits, such as the SkatteFUNN support.
More information about this can be found on the information page incentive effect and combination of instruments for SkatteFUNN.
Messages at time of print 15 November 2024, 04:17 CET