The financial aid is intended for businesses established in Luxembourg that are running an R&D project or a feasibility study that is co-financed through the Horizon Europe programme.

General terms and conditions

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

Eligible costs

Activities defined as eligible by the rules of the Horizon Europe programme, except for activities that go beyond the stage of experimental development activities.

The categories of eligible costs and their maximum amounts and calculation methods are those defined as eligible under the rules of the Horizon Europe programme.

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

Filing an application

You (or your representative) must submit the application for aid for co-financed research and development projects 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;
• the project's business plan, which:
  • lists the costs and expected revenue; and
  • supports the scenarios presented;
• 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

For each co-financed R&D project, the gross amount of the aid may not be less than:

• EUR 1,000 for small and medium-sized enterprises; and
• EUR100,000 for large businesses.

The financing provided for under the Horizon Europe programme covers at least 30% of the total eligible costs:

• of a research and innovation initiative; or
• of an innovation initiative within the meaning of the Horizon Europe programme.

The intensity of the aid is:

• equal to the financing rate of the project, as applied through the Horizon Europe programme; and
• is limited to the eligible costs that are not covered by this programme's financing.

The total public financing provided may not exceed the financing rate set for the R&D project or feasibility study following the selection, ranking and assessment according to the rules of the Horizon Europe programme.

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.

Procedures

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