Subsidieregelingen
Nationale regelingen |
Europese regelingen |
WBSO/ RDA | COST |
Innovatiekrediet | European Science Foundation |
MKB - innovatiestimulering Topsectoren (MIT) |
Eurostars |
STW |
Human Frontier Science Program |
ZonMw | Horizon 2020 |
WBSO (Research & Development tax credit) and RDA (Research & Development allowance)
R&D-performing companies can receive a tax benefit for the wage costs of employees carrying out technical scientific research, development or technical feasibility studies. The proposed R&D activities have to be new to the company and have to take place in the own company. Companies granted a WBSO allowance can further reduce their R&D costs with an additional tax reduction (RDA) for consumables and equipment costs.
The tax benefit consists of a reduction in wage tax and social security contributions (premie volksverzekeringen) paid for these R&D employees.
In 2014, the so-called R&D deduction is 35% (50% for start-ups) of the first 250.000 euro for R&D wage costs and 14% for the remaining wage costs. Companies granted a WBSO allowance can further reduce their R&D costs with an additional tax reduction (RDA) for consumables and equipment costs. Submission: open for submission in 2014 and beyond. To make use of the WBSO and RDA from the 1 January 2014, a WBSO/RDA grant application has to be submitted ultimately at 30 November 2013.
Innovation Credit
Innovation Credit is a risk bearing loan (35% of the project costs for SMEs, 25% for large companies) for the technical or clinical development of a new product, process or service that involves technical risks or challenges. The loan (max. 5 million Euro) will cover 35% of the development costs for SMEs, 25% for large companies. Development costs include wage costs, materials, subcontracting and patent applications. Interest rates will vary between 4, 7 or 10% depending on the risk profile of the project and the company. The loan has to be paid back after successful conclusion of project. Waiver will be possible if the project fails due to technical reasons. Submission: Proposals may be submitted at any time throughout the year.
MKB - innovatiestimulering Topsectoren (MIT)
MKB bedrijven die werkzaam zijn binnen één van de Topsectoren (zie onder) kunnen gebruik maken van de MIT-regeling. De MIT regeling bevat verschillende subsidieregelingen. De Topsectoren selecteren zelf de regelingen die zij willen inzetten. Indienen is mogelijk na publicatie van een oproep tot het indienen van voorstellen.
MIT bevat de volgende subsidieregelingen:
Haalbaarheidsstudies: Desk research, waaronder literatuuronderzoek, octrooionderzoek, inventarisatie van beschikbare technologie en potentiële partners, marktverkenning en concurrentie analyse, om de technische en economische risico’s en mogelijkheden van een voorgenomen innovatietraject te onderzoeken. De subsidie bedraagt 50% van de kosten, maximaal €50.000.
Kennisvouchers: In opdracht van een MKB-ondernemer voert een kennisinstelling onderzoek uit met betrekking tot vernieuwing van producten, productieprocessen of diensten. Met een kennisvoucher kan de mkb-ondernemer 50% van de rekening van de kennisinstelling betalen tot een maximum van € 3.750 euro.
R&D-samenwerkingsprojecten: Minimaal 2 MKB bedrijven werken voor gezamenlijke rekening en risico samen op het gebied van industrieel onderzoek en/of experimentele ontwikkeling. De subsidie bedraagt 40% van de subsidiabele kosten (maximaal €150.000) per innovatieproject en maximaal €75.000 per deelnemer. Elke deelnemer mag niet meer dan 70% van de totale projectkosten voor zijn rekening nemen. De looptijd is maximaal 2 jaar.
Innovatie Prestatie Contracten (IPC): In een IPC-project werken 10 - 20 MKB-ondernemers die niet met elkaar verbonden zijn maar in dezelfde regio, keten of branche werkzaam zijn, aan collectieve- en aan 'eigen' innovaties’. De subsidie bedraagt 40% van de subsidiabele kosten en maximaal € 25.000 per MKB-deelnemer. De looptijd is maximaal 2 jaar.
Inhuur hooggekwalificeerd personeel: Hooggekwalificeerd personeel met minstens 5 jaar relevante beroepservaring kan worden gedetacheerd bij een MKB bedrijf voor onderzoek, ontwikkeling of innovatie De subsidie bedraagt 50% van de kosten van inhuur (maximaal €50.000 per mkb-ondernemer per jaar). More information
STW
Het Open Technologieprogramma is bedoeld voor hoogstaand wetenschappelijk onderzoek aan universiteiten. Het is uitdrukkelijk de bedoeling dat de resultaten ook inderdaad op de (middel)lange termijn in de praktijk kunnen worden toegepast/ vermarkt. Om dit te bevorderen wordt voor elk project een gebruikerscommissie ingesteld waarin ook bedrijven vertegenwoordigd zijn. Wanneer de totale projectkosten hoger zijn dan € 500.000 is cofinanciering door een of meerdere gebruikers vereist. De hoogte van de cofinanciering is 25% van het bedrag boven de € 500.000. Het programma staat open voor elke wetenschappelijke discipline. Aanvragen kunnen het gehele jaar worden ingediend.
Meer informatie
ZonMw
ZonMw stimuleert gezondheidsonderzoek en zorginnovatie. Hiervoor zijn verschillende instrumenten beschikbaar. De meeste instrumenten hebben één deadline per jaar.
Meer informatie
COST funds pan-European networks of researchers across all science and technology fields. It does not fund research itself, but provides support for networking activities carried out within the networks. These include meetings, workshops, conferences, training schools, short-term scientific missions (STSMs) and dissemination activities.
COST Actions are open to researchers from universities, public and private research institutions, as well as to NGOs, industry and SMEs. At least five countries have to participate in a COST action. There are 35 COST member countries within Europe.
In general, COST actions have a duration of four years.
Proposals can be submitted in a continuous Open Call. There are two collection dates a year.
More information
European Science Foundation (ESF)
Each year, ESF announces a call for proposals for Exploratory Workshops and Research Conferences.
Exploratory Workshops are small meetings are aimed at opening up new directions in research to explore emerging research fields with potential impact on new developments in science. The workshops, which usually last 1-3 days, have a wide participation from across Europe and involve mature scientists as well as young, independent researchers and scholars with leadership potential. The relatively small scale (in terms of people involved) provides an ideal platform for focus on the topic and for all participants to contribute to discussions and plan follow-up collaborative work. Each year, ESF supports between 25-40 Exploratory Workshops across all scientific domains. More information
ESF Research Conferences generally last for four or five days and up to 150 participants and invited speakers may be accepted to attend. Conferences may be single events, or series, usually with a biennial meeting focusing on specific aspects of the same general topic. Topics are at the forefront of scientific research and interdisciplinary when appropriate. A conference fee is charged to participants. ESF Research Conferences are open to scientists world-wide, whether from academia or industry. Participants are selected on the basis of applications. There are yearly calls for ESF Research Conferences. The scientific disciplines may vary. More information
Eurostars-2 supports research-performing SMEs by co-financing their market-oriented transnational research. Consortiums are typically set up with SMEs, research institutes and universities. At least 50% of the total project costs related to R&D activities must be carried out by the participating research-performing SME(s). The main partner of any Eurostars consortium must be a research performing SME. The new or improved product, process or service is meant to reach the market in two years from the end of the project. Projects can be launched in any technological and market sector. More information
Human Frontier Science Program (HFSP)
HFSP is an international program of research support, funding frontier research on the complex mechanisms of living organisms. Research is funded at all levels of biological complexity from biomolecules to the interactions between organisms. HFSP supports innovative, interdisciplinary and international research at the frontiers of the life sciences. HFSP awards Research Grants and Post-doctoral Fellowships.
Research Grants are awarded for novel, ground-breaking collaborations involving extensive collaboration among teams of scientists working in different countries and in different disciplines. Two types of grants are available: Young Investigators Grants and Program Grants. Young Investigators' Grants are awarded to teams of researchers, all of whom are within the first five years after obtaining an independent laboratory (e.g. Assistant Professor, Lecturer or equivalent). Program Grants are awarded to teams of independent researchers at any stage of their careers. The research team is expected to develop new lines of research through the collaboration. Up to $450,000 per grant per year may be applied for. More information
Postdoctoral Fellowships encourage early career scientists to broaden their research skills by moving into new areas of study while working in a new country. HFSP fellowships are for three years. Young scientists from anywhere in the world may apply for a Fellowship to work in a laboratory in one of the supporting countries (see below). A scientist from one of the member countries can apply to work anywhere in the world. Long-Term Fellowships (LTF) are for applicants with a Ph.D. in a biological discipline, who will broaden their expertise by proposing a project in the life sciences which is significantly different from their previous Ph.D. or postdoctoral work. Cross-Disciplinary Fellowships (CDF) are for applicants with a Ph.D. from outside the life sciences (e.g. in physics, chemistry, mathematics, engineering or computer sciences), who have had limited exposure to biology during their previous training. More information
HFSP member countries are: many European countries, incl. The Netherlands, Australia, Canada, New Zealand, India, Japan, United States of America, Republic of Korea).