Grants for research and development support activities leading to new knowledge, products and technologies. When assessing applications, categories are distinguished that determine the maximum rate of support: basic research without a direct commercial goal, industrial research leading to new knowledge for a specific use, and experimental development, meaning refinement into a prototype or pilot operation. The closer to the market, the lower the aid rate. A bonus is usually given for cooperation with a research organisation or with another enterprise, which is the simplest route to higher support for smaller companies. An alternative without project administration is the tax super-deduction, which, however, cannot be combined with a grant for the same costs. Compare both instruments before deciding.
See also: Super-deduction for research and development, Horizon Europe.
