"De minimis" measures Amended law of 5 June 2009 relating to the promotion of research, development and innovation The Minister may apply discretionary, capped aid measures, called "de minimis", to enable enterprises and private research organisations to benefit from public funding if these entities are not eligible for a specific aid scheme defined by the Law due to their size or in view of other criteria. Beneficiaries All enterprises and private research organisations established in Luxembourg are eligible. Eligible costs The eligible costs correspond to the expenses eligible for the relevant aid schemes defined by the Law. Forms of aid In accordance with the provisions of European Commission Regulation No. 1407/2013, the total gross amount of the "de minimis" aid may not, per private enterprise or private research organisation, exceed the limit allowed by this Regulation or by the regulations that may subsequently replace it. This amount is currently set at €200,000 per period of 3 fiscal years, granted to a single undertaking by a Member State of the EU. For the application of the "de minimis" rules, a group of related companies will be considered as a single undertaking. Therefore, "de minimis" aid granted by the Luxembourg government must be declared for the totality of undertakings linked to the single applicant undertaking, i.e. undertakings having holdings of at least 50% in the single applicant undertaking, or in which the single applicant undertaking has holdings of at least 50%. Single applicant undertakings generally know immediately that they are part of a group since they are required, under Directive 83/349/EEC on consolidated accounts, to prepare consolidated accounts or are included through consolidation in the accounts of an undertaking that is required to prepare such consolidated accounts. In the context of "de minimis" grant attributions, the definitions of the Grand-Ducal regulation of 16 March 2005, amending the definition of micro, small and medium-sized enterprises, based on the Commission’s regulation 2003/361/EC of 6 May 2003, apply. Submitting an application Aid applications and their appendixes should be submitted both: in electronic format (pdf and docx or doc, rtf, odt) to the following e-mail address: email@example.com. The mail subject must include the name of the company and the name of the project and in paper format to the Ministry of the Economy, Directorate of Research and Innovation, L-2914 Luxembourg Aid applications must be submitted before the innovation investments are made or before the relevant connected activities are launched. Luxinnovation will be pleased to help you prepare your application free of charge.