Aid for process and organisational innovation Beneficiaries Small and medium-sized enterprises are eligible. Large enterprises under the condition of an effective collaboration with a small or medium-sized enterprise. Forms of aid The eligible costs shall be the following: personnel costs costs of instruments, equipment to the extent and for the period used for the project costs of contractual research, knowledge and patents bought or licensed from outside sources at arm's length conditions additional overheads and other operating costs, including costs of materials, supplies and similar products, incurred directly as a result of the project Maximum aid intensity Large enterprise Medium-sized enterprise Small enterprise Process and organisational innovation 15% if the large enterprise effectively collaborates with SMEs in the aided activity and the collaborating SMEs incur at least 30 % of the total eligible costs. 50% 50% 'Organisational innovation' means the implementation of a new organisational method in an undertaking's business practices, workplace organisation or external relations, excluding changes that are based on organisational methods already in use in the undertaking, changes in management strategy, mergers and acquisitions, ceasing to use a process, simple capital replacement or extension, changes resulting purely from changes in factor prices, customisation, localisation, regular, seasonal and other cyclical changes and trading of new or significantly improved products. 'Process innovation' means the implementation of a new or significantly improved production or delivery method (including significant changes in techniques, equipment or software), excluding minor changes or improvements, increases in production or service capabilities through the addition of manufacturing or logistical systems which are very similar to those already in use, ceasing to use a process, simple capital replacement or extension, changes resulting purely from changes in factor prices, customisation, localisation, regular, seasonal and other cyclical changes and trading of new or significantly improved product. Submitting an application Use the guidelines to submit your application. Any company less than 3 years old must also include a business plan. 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: loi.rdi@eco.etat.lu. 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 Luxinnovation will be pleased to help you prepare your application free of charge.