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Grant Analysis

Purpose & Target

Core objective: To provide a comprehensive overview of various financial support and advisory measures aimed at helping businesses and individuals invest in and protect intellectual property (IP) rights.
Explicit identification of target recipient type and size: Enterprises (ranging from micro-enterprises to large companies), SMEs (small and medium-sized enterprises), non-profit organizations with economic activity, universities, research organizations, and natural persons.
MUST state if grant is 'SECTOR-AGNOSTIC' or 'SECTOR-SPECIFIC': SECTOR-AGNOSTIC.
Geographic scope and any location requirements: Primarily Belgium, especially Flanders for VLAIO-specific measures. European Union for EUIPO/EPO-related measures.
Key filtering criteria for initial grant screening: Interest in intellectual property (patents, copyrights, trademarks, software, breeders' rights, data/market exclusivity), type of organization, and size (SME, micro) depending on the specific measure.
Grant frequency and program context: This is an ongoing overview of multiple existing and recurring support programs and fiscal benefits related to IP.

Financial Structure

The financial structure, including funding amounts and mechanisms, varies widely across the different intellectual property support measures.

Innovation Income Deduction

Up to 85% exemption of net income from qualifying IP rights from corporate tax.
This results in an effective tax rate of approximately 4% on these incomes.
Non-deducted amounts can be carried forward indefinitely or converted into a non-refundable tax credit (effective from assessment year 2025).

Fiscal Scheme for Copyrights and Related Rights

Income up to €75,360 (indexed for 2025) can be considered movable income.
Taxed at a fiscally favorable rate of 15%.
Income above this cap is treated as professional income and taxed accordingly.
For calculating taxable income, fixed cost deductions apply:
- 50% on income up to €20,100.
- 25% on income from €20,100 up to €40,190.
- No fixed deductions above €40,190.

Free Personalized IP Support: This is a free advisory service; no direct funding is provided. i-DEPOT

A €10 discount is available on the cost of an online i-DEPOT application.

Kmo-portefeuille (SME Portfolio)

Support percentage:
- 30% for small enterprises.
- 20% for medium enterprises.
Increased support for 'sustainability - energy efficiency' and 'digitalization - cybersecurity' themes:
- 45% for small enterprises.
- 35% for medium enterprises.
Maximum annual support: €7,500.
Minimum project amount:
- €100 for training.
- €500 for advice.
Ineligible costs: VAT, and costs specifically for drafting and submitting trademark, model, or patent applications.
Subject to the European de-minimis rule.

European Patent Application Discount

A 30% discount is offered on various official European Patent Office (EPO) taxes (e.g., filing, search, grant fees).
A €500 compensation is available for translation costs for unitary patent applications (cumulable with the 30% discount).

Research and Development Projects (Subsidy)

Minimum support: €100,000.
Maximum support: €3,000,000.
Funding rates range from 25% to 60% of accepted costs.
Research activities receive a 50% basic funding rate, while development activities receive 25%.
Increases in funding rates apply for:
- 10% for collaboration between at least two independent companies (one must be an SME, no single company exceeding 70% of costs).
- 15% for interregional or international collaboration.
- 10% for medium-sized enterprises.
- 20% for small enterprises.
Maximum support can reach 60% (up to 70% for interregional/international collaboration).
Costs for IP protection (e.g., trademark, model, patent application fees by externals) up to €20,000 are accepted within development projects for SMEs only (excluding maintenance fees and legal dispute costs).

Development Projects (Subsidy)

Minimum support: €25,000.
Maximum support: €3,000,000 (specifically for activities in later development phases like demonstrators, pilot projects, scaling up).
Funding rates: 25% to 50% of accepted costs.
Basic support is 25%.
Increases in funding rates apply for:
- 10% for collaboration between at least two independent companies (one must be an SME, no single company exceeding 70% of costs).
- 15% for interregional or international collaboration.
- 10% for medium-sized enterprises.
- 20% for small enterprises.
Maximum support can reach 50% (up to 60% for interregional/international collaboration).

Pre-diagnostic Service for Intellectual Property: This is a free diagnostic service; no direct funding is provided. SME Fund (IE-vouchers)

Subsidies can be applied for until December 5, 2025, or until the budget is exhausted.
Trademarks and Models:
- Up to 75% of taxes, with a maximum of €700 per beneficiary.
- Covers taxes for Benelux, EU, or other national registrations.
- Up to 50% of taxes for obtaining international protection via WIPO.
National Patents: Up to 75% of costs, maximum €1,000. Covers taxes related to search reports, pre-grant costs (filing, search, examination), and grant/publication taxes for national protection. (Currently exhausted).
European Patents:
- Up to 75% of official EPO fees (filing and search), maximum €2,500.
- Up to 50% of legal fees for drafting and filing European patent applications by an authorized EU-based representative, maximum €1,500. (Currently exhausted).
Plant Breeders' Rights: Up to 75% of online application and examination costs, maximum €1,500 (Currently exhausted).
Important: The IP voucher must be requested and approved before the registration of trademarks, models, patents, or plant breeders' rights.

Eligibility Requirements

General organizational types

Enterprises (ondernemingen).
Non-profit organizations (vzw's) with economic activity (specific eligibility varies per measure).
Natural persons (natuurlijke personen).
Universities and research organizations.

Specific eligibility for Innovation Income Deduction

Domestic and foreign companies subject to corporate tax (vennootschapsbelasting).
VZW's subject to corporate tax.
Must be full owner, co-owner, usufructuary, or licensee of the IP right.
IP rights must be fully or partially developed by the company or improved if acquired from third parties.
Copyrighted software must result from a research or development project/program.

Specific eligibility for Fiscal Scheme for Copyrights and Related Rights

Natural persons subject to Belgian personal income tax.
Income derived from cession or concession of authors' rights and related rights.
Must possess an art certificate or demonstrate transfer/licensing for public communication, performance, or reproduction.
Exclusion: Software development is excluded from this fiscal scheme since January 1, 2023.

Specific eligibility for Free Personalized IP Support

SMEs (small and medium-sized enterprises) according to the European definition.
VZW's with economic activity.

Specific eligibility for Kmo-portefeuille (SME Portfolio)

SMEs (kmo's) based on the European definition:
- Small enterprise (ko): less than 50 employees AND annual turnover max €10 million OR balance sheet total max €10 million.
- Medium enterprise (mo): less than 250 employees AND annual turnover max €50 million OR balance sheet total max €43 million.
Must have an acceptable legal form and main activity.
Must have a registered establishment in the Flemish Region.
Exclusion: VZW's are not eligible for Kmo-portefeuille subsidies.
Subsidy is only for 'werkenden in je bedrijf' (employees working in your company) in the Flemish Region.

Specific eligibility for European Patent Application Discount

Micro-enterprises (less than 10 employees AND maximum annual turnover of €2 million).
SMEs (European definition).
Natural persons, non-profit organizations, universities, or research organizations.
Application must be filed in a language other than English, French, or German (e.g., Dutch for Belgian companies).

Specific eligibility for Research and Development (R&D) Projects

Enterprises with legal personality.
Non-profit organizations and public law organizations performing economic activity.
Must have operational activities (or a clear start thereof) in the Flemish Region.
Exclusion: Enterprises in difficulty are not eligible.

Specific eligibility for Pre-diagnostic Service for Intellectual Property

Any enterprise (including VZW's) with an enterprise number from the Belgian Crossroads Bank for Enterprises (Kruispuntbank van Ondernemingen).
Must have a registered office in Belgium.

Specific eligibility for SME Fund (IE-vouchers)

SMEs (kmo's) according to the European definition.
Includes VZW's with economic activity.
Vouchers available for trademarks/models, national patents, European patents, and plant breeders' rights.
Note: Vouchers for patents and plant breeders' rights are currently exhausted and unavailable.

Application Process

Application procedures vary widely depending on the specific support measure.

Innovation Income Deduction

No direct application to VLAIO required. This is a fiscal advantage applied through the tax declaration process.
Requires inclusion of Form 275 INNO with the corporate income tax declaration.
For patent rights, the deduction can be claimed from the moment of patent application filing.
For copyrighted software, the deduction can be applied immediately.
A fiscal ruling can be requested from the 'Dienst voorafgaande beslissingen in fiscale zaken' for clarification on innovation income amounts.

Fiscal Scheme for Copyrights and Related Rights

No direct application to VLAIO required. Income is declared as part of the personal income tax return.

Free Personalized IP Support

Apply via the IP pro bono platform.

i-DEPOT

To obtain the €10 VLAIO discount, an ID-code must be requested via [email protected].
The i-DEPOT itself is applied for through the Benelux Office for Intellectual Property (BOIP) website.

Kmo-portefeuille (SME Portfolio)

The application process is entirely digital and requires prior online registration of the enterprise.
Application must be submitted online within 14 calendar days after the start of the services (training or advice).
The applicant first pays their own co-financing share, after which VLAIO transfers the subsidy. The service provider is then paid directly from the kmo-portefeuille.
An agreement with a registered service provider must be in place before applying.
Registered service providers can be found via VLAIO's dedicated search module.
Project activities must be completed before the end of the subsequent year (e.g., a project started in April 2024 must be completed by December 31, 2025).

European Patent Application Discount

Discounts are generally applied during the standard patent application process with the European Patent Office (EPO) based on the applicant's status and filing language.

Research and Development (R&D) Projects & Development Projects

Applications must be prepared using specific templates provided by VLAIO.
Submitting an application is possible even if the legal entity is not yet formally established, but subsidy payout is contingent on the enterprise having legal personality.
Project costs incurred before the official start date (first working day of the month following full application submission) are not eligible for funding.
VLAIO business advisors are available to provide support and advice for submitting project proposals.

Pre-diagnostic Service for Intellectual Property

Application is submitted through the FOD Economie website.
The process from application to receiving the diagnostic report typically takes approximately 3 months.

SME Fund (IE-vouchers)

Applications must be submitted via the SME Fund website.
The IP voucher must be applied for and approved before the actual registration of trademarks, models, patents, or plant breeders' rights.
The application deadline is December 5, 2025, or until the allocated budget is exhausted, whichever comes first.

Evaluation Criteria

Evaluation criteria vary significantly depending on the specific measure. This overview covers fiscal advantages, direct subsidies, and free services.

For Research and Development Projects (subsidy type)

Projects must involve highly risky, groundbreaking research with potential for significant positive impact for the company and Flanders.
The project must clearly deviate from normal business activities and routine renewal processes in its methodology, content, intended results, and/or the risks requiring new knowledge.
For development projects, a strong and well-substantiated business case is essential.

General Evaluation Considerations (Implicit)

Alignment with the core objective of protecting and leveraging intellectual property rights.
Adherence to specific definitions and conditions outlined in tax codes or program guidelines for fiscal benefits.
Demonstration of genuine need for IP support for advisory and free services.

Compliance & Special Requirements

De-minimis Aid

Several measures within this overview, notably the Kmo-portefeuille, are subject to the European de-minimis regulation.
This regulation stipulates that the total de-minimis aid received by a single company cannot exceed €300,000 over any three-year fiscal period.

Intellectual Property Ownership and Improvement

For tax benefits like the innovation income deduction, the applicant must demonstrate ownership (full, co-ownership, usufruct, or license) of the IP rights.
If IP rights were acquired from third parties, the company must have substantially improved them to qualify for certain benefits.

Fiscal and Regulatory Compliance

Strict adherence to relevant Belgian tax laws and regulations is mandatory for all fiscal advantages.
Specific documentation and record-keeping are required for tax deductions (e.g., opgave 275 INNO for innovation income deduction).
Compliance with the Kruispuntbank van Ondernemingen (Crossroads Bank for Enterprises) registration is essential for Belgian entities.

Geographic and Operational Requirements

For certain VLAIO direct subsidies (e.g., R&D projects, Kmo-portefeuille), the applicant must have operational activities, or a clear initiation thereof, within the Flemish Region of Belgium.

Exclusion Criteria

Enterprises considered 'in difficulty' are explicitly not eligible for Research and Development project subsidies.

SME and Micro-enterprise Definitions

Eligibility for several programs (e.g., Free Personalized IP Support, Kmo-portefeuille, European Patent Application Discount, SME Fund) is strictly based on the European Commission's official definitions of SMEs and micro-enterprises.

Ethical and Project-Specific Considerations

For Research and Development projects, especially those with military applications, compliance with specific ethical and regulatory guidelines (updated since April 2025) is required.

Specific Inclusions/Exclusions for Costs

For the Kmo-portefeuille, costs associated with the direct drafting and submission of trademark, model, or patent applications are not eligible for subsidy.
For R&D projects, personnel costs that are already covered by the 'Exemption from withholding tax for researchers - Young Innovative Company (YIC)' scheme cannot be simultaneously claimed within the project budget.

Voucher Availability

It is critical to note that the SME Fund vouchers for patents and plant breeders' rights are currently exhausted and therefore unavailable for application.

Grant Details