Subsidy Guide for Businesses and - Investitionsbank Berlin

Increased allowance for small and medium-sized enterprises
Time of
Basic rate
Exceptions
Commencement of Subsidy region: “C” subsidy region Small enterprises
the first-time except “D” subsidy Berlin for large-scale in the “D” subsidy
investment project region of Berlin investment projects
(investment costs of
EUR 50m and above)
region of Berlin
Section 4 (1) of the 2010 Section 6 (2) of the 2010 Section 6 (2) No. 3 of the Section 6 (3) No. 2 of the
Investment Allowance Act Investment Allowance Act 2010 Invest. Allowance Act 2010 Invest. Allowance Act
Before 1 January 2010 25.0%
15.0%
20.0%
In 2010
20.0%
15.0%
20.0%
In 2011
15.0%
15.0%
15.0%
In 2012
10.0%
10.0%
10.0%
In 2013
5.0%
5.0%
5.0%
Maximum subsidy by subsidy regions
SME subsidies in the Total subsidies not exceeding EUR 7.5m
“D” subsidy region from all sources, or Commission approval
required
Subsidies in the Total subsidies not exceeding EUR 11.5m
“C” subsidy region from all sources, or Commission approval
required
Subsidies in the rest Total subsidies not exceeding EUR 22.5m
of the subsidy region from all sources, or Commission approval
required
Whether a business belongs to the “C” or “D” subsidy region
in Berlin can be determined at www.businesslocationcenter.
de/foerdergebietskarte by entering the address.
Investment projects spanning several years are subsidised at
the rate applicable in the year the project commences.
How?
Applications must be submitted to a tax office where the official
forms are also available.
Time: within four years following completion of the calendar
year in which the capital investment was completed.
The Subsidy Programmes Investment and Working Capital
Medium-sized
enterprises in the
“D” subsidy region
of Berlin
Section 6 (3) No. 1 of the
2010 Invest. Allowance Act
10.0%
10.0%
10.0%
10.0%
5.0%
Where?
At the tax office handling the applicant‘s income tax.
Contacts for questions:
Industrie- und Handelskammer zu Berlin
(Chamber of Industry and Commerce)
Business and tax law, commercial register department
Ludwig Erhard Haus
Fasanenstraße 85, 10623 Berlin
Ms Antje Maschke
Telephone: +49 (0) 30 / 3 15 10-2 80
Fax: +49 (0) 30 / 3 15 10-1 09
E-mail: antje.maschke@berlin.ihk.de
Internet: www.berlin.ihk24.de
This programme is particularly suitable for people
starting up in business and for young companies..
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