The financial aid is intended for businesses established in Luxembourg that are conducting a feasibility study prior to an R&D project, such as a project involving:

• experimental development;
• fundamental research; or
• industrial research. 

General conditions

Beneficiaries of the financial aid must satisfy the terms and conditions that apply to all types of aid for research, development and innovation.

Eligible costs

Eligible costs are those that are directly related to the feasibility studies, namely:

• payroll expenses: researchers, technicians and other support staff employed for the feasibility study;
• expenses for instruments and equipment, if and for as long as they are being used for the feasibility study. If such instruments and equipment are not used for their full lifecycle as part 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 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 the costs of consultancy and equivalent services used exclusively for the feasibility study;
• additional overheads and other operating expenses (in particular, the cost of materials, office supplies and similar products) incurred directly as a result of the feasibility study.

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

Submitting the application

You (or your representative) must submit the application for financial aid for feasibility studies using the online assistant available on MyGuichet.lu.

This is a procedure that requires authentication using a LuxTrust product or an electronic identity card (eID).

Supporting documents

Applications for aid must include the following information and documents:

• the name and description of the business;
• the size of the business in accordance with Annex I of Regulation (EU) No. 651/2014;
• the business's organisational chart;
• the annual financial statements for the last 2 financial years of the applicant business and, where applicable, of the single economic entity it belongs to;
• a description of the project, including its start and end dates;
• a description of the project's economic potential;
• if necessary, a description of:
  • how the aid-funded asset is operated;
  • what makes the project innovative;
  • the technological challenges of the project;
  • the economic valuation of the outcome of the project;
• the location of the project;
• the list of the project's eligible costs;
• the form and the amount of aid required for the project;
• a financing plan, which demonstrates that the applicant business has the necessary equity capital that corresponds to the financial scale of the project;
• for applications for more than EUR 500,000, submitted by large businesses: a description of the likely counterfactual scenario if the aid is not granted. The counterfactual scenario may consist of an alternative project or the lack of an alternative project;
• for aid less than EUR 100,000: a declaration of honour about other de minimis aid received in accordance with Regulation (EU) 2023/2831 or Regulation (EU) 1407/2013;
• any relevant information that will allow the appropriate ministers to assess the qualities or specific features of the project or the incentive effect of the aid.

Maximum amount of financial aid

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

The maximum aid above may be increased by:

• 10% for medium-sized enterprises; and
• 20% for small enterprises. 

Payment of the aid

The capital grant is paid after completion of the project.

However, one or more aid instalments may be requested after a portion of the costs for which the aid was granted is incurred.

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