Grants & Incentives Program Updates: July 2015

Global developments affecting research and development

​This monthly publication provides updates / summary of the latest global developments affecting Research & Development, US Manufacturing & Production Activities, Employment Activities, Real Estate & Capital Investment, and Sustainability Initiatives. More than 50 countries offer specific tax incentives, and this newsletter focuses on identifying and outlining what could be the right incentives for your organization.

Czech Republic

Environment Operational Programme (OPŽP)

The first calls have been announced under the Environment Operational Program and applications will be received from 14 August 2015 to November 13, 2015. The support may amount up to 85 percent  of total eligible costs of the project.

The objective of the operational program is to protect and improve the quality of environment in the Czech Republic.

Examples of subsidized activities include the following:

  • Construction and modernization of water treatment plants and increase in the quality of potable water sources;
  • Construction and modernization of waste water treatment plants;
  • Construction and modernization of facilities for collection, waste separation and waste treatment;
  • Installation of boilers for the combustion of waste in heating plants;
  • Replacement or renovation of combustion or other stationary pollution sources in order to reduce emissions;
  • Acquisition of additional technologies and change in technology procedures leading to a reduction of emissions and level of pollution in combustion or other stationary sources; and 
  • Extension and renovation of centralized heat energy supplies.


Contact your Czech Republic representative

Luděk Hanáček
Director, Tax
+420 246 042 108



Automobile manufacturing/Industry 4.0/ICT/ all industry sectors

Transport research program: innovative vehicle and system technologies

The framework program aims to strengthen the innovative capacity in the area of vehicle and system technologies by the development, prototyping, and implementation of new technologies. The focus is on:

  • Fast, safe and comfortable automated driving, including innovative sensors and actuation systems, localization, communication solutions, (sensor) data fusion and processing, man-machine-interaction; and
  • Efficient, low emission and resource-saving innovative vehicles, including aerodynamics, lightweight design, and material, drivetrain technologies and components.

Bioeconomy/agriculture/food industry

National research strategy Bioeconomy 2030: research for plant breeding

Funding of cross-disciplinary research projects in the following areas, e.g.:

  • Functional biodiversity and its potential for plant breeding;
  • The “system plant“ in interaction with its environment (as a meta-organism);
  • Predictive breeding research, e.g. epigenetic markers, genome editing;
  • Resource efficiency as the goal of breeding; and
  • “Green” bio-informatics: biostatistics & data management as a knowledge base for an applied agricultural crop research.

Material science/application in other industry sectors e.g. medical technology, automotive sector

Innovative electrochemistry with new materials–InnoEMat

Support of high risk and application-oriented projects in the following areas:

  • Electrochemical synthesis, e.g. anodic/cathodic synthesis, water treatment;
  • Electrochemical surface technology/engineering, e.g. layer deposition;
  • Facilities, components, tools, processes, e.g. simulation, sensors & analytics; and
  • Functionalization of surfaces with biomolecules and dual-productive processes at anodes and cathodes.
Scheme budget

€2.637 billion

Type of incentive

Grants supported from EU Structural Funds


14 August 2015–13 November 2015

Scheme budget

€2.637 billion

Type of incentive

Grants supported from EU Structural Funds


14 August 2015–13 November 2015


Contact your Germany representatives

Automobile manufacturing

Oliver Hasse,
Senior Manager or
Isabel Antholz, Manager
+49 (0) 89 29036 7340 or
+49 (0) 40 32080 4910


Isabel Antholz,
Manager or
Teresa Stahl, Professional
+49 (0) 40 32080 4910 or
+49 (0) 89 29036 7394

Material science

Oliver Hasse,
Senior Manager or
Isabel Antholz, Manager
+49 (0) 89 29036 7340 or
+49 (0) 40 32080 4910



Incremental R&D tax credit–in-depth analysis

The scheme is open to all applicants carrying out entrepreneurial activities.

The incentive is an incremental R&D tax credit scheme available for FY 2015 through 2019 and is equal to 25-50 percent (depending on expenditure “group”) of the annual R&D incremental expenditures exceeding the average value of the R&D expenditures incurred in FYs 2012, 2013 & 2014.

The average value must be compared with the “overall” annual R&D incremental expenditure exceeding it and then that amount has to be split into the incremental expenditure arising in each expenditure “group” to which the 25-50 percent is applied.

Eligible costs are those costs incurred for R&D projects. In particular:

  • Highly-qualified researchers cost (both employees and collaborators): 50 percent applied;
  • Depreciation of machinery and instruments acquired or acquired under financial/non-financial lease: 25 percent applied;
  • Cost of R&D activities contracted to universities, research entities, companies; those residents in an EU member state for tax purposes shall be eligible unless the costs are incurred with related parties: 50 percent applied; 
  • The cost of purchased technical knowledge/patents: 25 percent applied.

Maximum benefit: €5 million per year, provided a minimum expenditure amount equal to €30k per year.

This is an automatic incentive (no prior approval required). Appropriate documentation is needed to be certified and the certification cost could be eligible up to €5k (if certain conditions are met).

Contact your Italy representative

Ranieri Villa,
+39 010 531 7811

The Netherlands

Stimulering Duurzame Energieproductie (SDE+): an incentive for the production of renewable energy in the Netherlands

The SDE+ is aimed at companies and (non-profit) organizations that want to produce renewable energy. The cost price of renewable energy is higher than that of gray (fossil) energy and the production of renewable energy is not always profitable. The SDE+ compensates for the difference between the cost price of gray energy and that of renewable energy, over a period of 5, 12 or 15 years, depending on the relevant technology. In 2015, the SDE+ is available for the production of:

  • Renewable electricity;
  • Renewable gas;
  • Renewable heat or a combination of renewable heat and power (CHP).

Contact your The Netherlands representative

Kees Tuinenbreijer,
Senior Manager

The Netherlands and the Republic of Korea

Eurostars: a promotional call for joint R&D projects

The Netherlands and the Republic of Korea have launched a promotional call for joint R&D projects within the Eurostars program. Companies and research organizations from both countries are invited to submit joint project proposals for collaborative industry-led R&D projects aimed at creating innovative products, processes, and services for civilian applications.

This joint call is open to all technological areas, with a special focus given to the following fields of research and development: IT and convenient life; healthy society into action; safe and secure societies of tomorrow; sustainable living for a greener future.

Key criteria:

  • The partners should include at least one Dutch and one Korean organization, of which at least one is an R&D performing SME;
  • At least 50 percent of the project must be performed by the participating R&D performing SMEs;
  • The project should comply with the goals of the Eurostars program;
  • One country cannot represent more than 75 percent of the project budget.

The maximum funding of eligible costs for SMEs is 45 percent, up to a ceiling of €500,000 for all Dutch participants
in the project.

Contact your The Netherlands and the Republic of Korea representative

Kees Tuinenbreijer,
Senior Manager


Agriculture and food production

Natural environment, agriculture, and forestry - BIOSTRATEG

The program is carried out by National Research and Development Center supporting R&D works, as well as the business implementation of their results in environment, agriculture and forestry areas, within the scope of five defined strategic fields:

  • Food safety and food security;
  • Rational management of natural resources with particular reference to water management;
  • Counteraction and the adaptation to the climate change, with particular reference to farming;
  • Protection of biodiversity and the sustainable development of the agricultural production space; and
  • Forestry and wood industries.

Applications should consist of two phases:

  • Phase A – R&D phase, during which fundamental research, industrial research and development works are carried out; and
  • Phase B – preparation of the results of research and development to be applied in practice (social/economic research, drawing up necessary documentation, developing procedures related to the market use of the product, granting industrial property rights).

Beneficiaries will be research consortia consisting of at least three entities (at least one enterprise and at least one research unit), performing economic activities or research and development in Poland.

Contact your Poland representative

Katarzyna Berbeć
+48 61 882 42 23 or
+48 664 199 122

United Kingdom

Collaborative research and development

Game-changing technologies for aerospace

Cash grants of up to £1 million are available to support projects which accelerate the commercialization of highly innovative technologies for civil aerospace.

Proposals are sought for projects which offer solutions to key aerospace industry challenges, including ones that bring in technologies and capabilities from outside the traditional aerospace sector.

Successful collaborative R&D projects will be expected to directly contribute to an end product and be aligned with the following key technology themes:

  • New manufacturing solutions that enhance cost-effectiveness and affordability and/or support increased rates of production;
  • Improved competitiveness through novel or advanced materials and associated processing technologies;
  • Technologies that enable improvements to overall vehicle performance and efficiency;
  • Reduced cost of vehicle ownership through novel technologies or process solutions; and.
  • New modeling and simulation techniques.

Proposals must be collaborative and business-led. The competition is open to companies of any size. However, the participation of SMEs and organizations from outside the traditional aerospace sector is particularly encouraged. Universities and research organizations are also encouraged to participate where they add value. Projects are expected to involve mainly industrial research in which a business partner will generally attract up to 50 percent public funding for their project costs (70 percent for small and 60 percent for medium-sized companies). Projects should last up to 36 months. Project costs should range in size from £250,000 to £1.5 million. 

Contact your United Kingdom representative

Alistair Davies,
+44 (0) 2920 264272


United States


Tax credit to eligible high-cost infrastructure development projects

Utah SB 216 as signed into law creates a tax credit for entities developing high-cost infrastructure projects, provides eligibility criteria, and directs the Office of Energy Development to administer the credit.

“High-cost infrastructure project” means: (a) (i) a project that expands or creates new industrial, mining, manufacturing, or agriculture activity in the state, not including a retail business; or (ii) new investment of at least $50,000,000 in an existing industrial, mining, manufacturing, or agriculture entity, by the entity; (b) that requires or is directly facilitated by infrastructure construction, and (c) for which the cost of infrastructure construction to the entity creating the project is greater than (i) 10 percent of the total cost of the project; or (ii) $10,000,000.


California Competes Tax Credit for the fiscal year 2015–2016

The California Competes Tax Credit (“CCTC”) is a competitive negotiated and applied for income tax credit available to businesses that want to locate, expand, or retain operations in California. The credit is based on some of the following factors: number of net new jobs created and retained, the amount of investment after application submission deadline, and economic impact. The amount of CCTC incentives available in the 2015–2016 fiscal year is $200 million. The credit has a 5 year carry forward starting the year the credit is utilized. The next application period opens 20 July 2015 through 17 August 2015 with $75 million available in this round. There will two additional applications rounds beginning in 2016.


Tax credit measure for new businesses in distressed locations

Colorado Gov. John Hickenlooper signed legislation providing tax benefits to approved new businesses that locate inside “jump-start” zones in distressed counties. The legislation provides a mix of tax credits and tax exemptions for new businesses and their new-hire employees.

Colorado counties that meet the criteria for being designated “highly distressed” can offer enterprise zone-like tax benefits and incentives to any new business that brings at least five new jobs to the county. The program will be directed by the Economic Development Commission and coordinated locally by post-secondary institutions in each region.

Contact your United States representative

Doug Tyler,
Tax Director
+1 212 436 3703

For more information

For more information on any of the programs listed above, please contact the in-country representative or your usual contact.

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