The aid is aimed at businesses and private research institutes established in Luxembourg and which carry out a technical feasibility study prior to a research and development (R&D) project or programme, such as experimental development, fundamental research or industrial research. 

General conditions

Companies and private research organisations must satisfy the terms and conditions that apply to all types of aid for research, development and innovation.

Eligible costs

All costs directly related to technical feasibility studies are eligible:

• payroll expenses: researchers, technicians and other support staff employed for the technical feasibility study;
• expenses for instruments and equipment, if and for as long as they are being used for the technical feasibility study. If such instruments and equipment are not used for their full lifecycle within the framework of the feasibility study, only the depreciation costs corresponding to the duration of the study, calculated in accordance with the generally accepted accounting principles, shall be deemed admissible;
• expenses for buildings, if and for as long as they are being used for the technical feasibility study. As far as buildings are concerned, only the depreciation costs corresponding to the duration of the feasibility study, calculated in accordance with the generally accepted accounting principles, are deemed admissible. As for land, only the costs of commercial transfer or actually incurred investment costs are eligible;
• expenses for contract research or research services, the purchase of knowledge and patents or licences from external sources under conditions of full competition as well a costs of consultancy and equivalent services used exclusively for the technical feasibility study;
• additional overheads and other operating expenses (in particular, cost of materials, office supplies and similar products) incurred directly as a result of the technical feasibility study.

Submitting the application

The application for aid for technical feasibility studies is to be submitted using the online assistant available on MyGuichet.lu.

The person submitting the application (the applicants themselves or their representatives) must have a LuxTrust product or an electronic identity card.

The application must be submitted before the commencement of the work.

Supporting documents

The application for aid must namely include the following information and documents:

• the name and size of the company;
• a description of the project or programme, of the activity or investment, and of the related works and its innovative nature, including its start and end dates;
• a description of the economic valuation methods for the results of the project or programme, for the activity or the investment and the related operations, and its economic potential;
• the location of the project or programme, activity or investment and related operations;
• a list of the costs for the project or programme, activity or investment and related operations;
• the type and amount of aid necessary for the project or programme, activity or investment and related operations;
• any relevant piece of information that will allow the competent ministers to assess the qualities or specificities of the project or programme, activity or investment and related operations plus its incentive effect.

Maximum amount of financial aid

For each technical feasibility study, the gross amount of aid cannot be less than EUR 1,000. 

The amount of aid provided will be calculated on the basis of the eligible costs of the study and cannot exceed 50 % of allowable costs.

The maximum amount of aid may be increased by 10 % for medium-sized businesses and by 20 % for small businesses. 

Payment of the aid

The capital subsidy and repayable advance are paid out after the completion of the project, programme or activity.

However, one or more advance payments may be made as the investments are made.

The person submitting the payment application (the applicants themselves or their representatives) must have a LuxTrust product or an electronic identity card (eID).

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