Berliner InvestitionsBONUS

The funding programme addresses small and medium-sized enterprises (SMEs) and freelancers with a main office or permanent establishment in Berlin and registered with a Berlin tax office or who are planning to establish a registered office, branch or permanent establishment in Berlin. The permanent establishment to be funded must be located in Berlin. The programme is basically open to all sectors but particularly addresses the hospitality, tourism and stationary retail sectors, which have felt the brunt of the Covid 19 pandemic, as well as the many service and crafts businesses.

Who is not eligible for support?

• Self-employed doctors, dentists, veterinarians, lawyers, notaries, patent attorneys, auditors, tax consultants and similar professions
• Companies that have already received GRW funding
• GRW-eligible enterprises (according to the GRW positive list and enterprises with predominantly supraregional sales)

Costs eligible for support include:

1. Costs of assets (including plant, machinery, office and operating equipment) that can be capitalised pursuant to section 255 of the German Commercial Code (HGB, Handelsgesetzbuch)
2. Costs of mobile assets used within Berlin that can be capitalised pursuant to section 255 HGB
3. Costs of intangible assets, such as patents, operating licences or patented technical knowledge as well as non-patented technical knowledge that can be capitalised pursuant to section 255 HGB
4. Rented or leased assets. Eligible costs are limited to the amount of the instalments paid during the implementation period.
5. If a permanent establishment is acquired, the eligible acquisition costs of the tangible fixed assets up to the amount of the market price. Acquisition costs for assets that have already been subsidised must be deducted from this.

Assets acquired or funded under the programme must remain in the supported permanent establishment for at least two or three years after completion of the investment project, unless such assets are replaced by assets of equal or higher value.

1. A) Basic funding on the basis of the de minimis aid scheme

The standard funding rate for each investment project is 30% of the costs eligible for funding.

This funding rate can be increased by 5% of the eligible costs if the sustainability bonus criteria are met.

The possible funding amount based on the de minimis rule is limited to a maximum of EUR 200,000. These maximum possible funding amounts may not be exceeded even when the sustainability bonus criteria are met. If funds have already been used on the basis of the de minimis rule, the maximum funding amount will be reduced accordingly.

1. B) Basic funding on the basis of the aid regulations from the GRW coordination framework (General Block Exemption Regulation (GBER))

The standard funding rates for eligible costs of investment projects are staggered as follows:

C subsidy regions:

• Small enterprises 25%
• Medium-sized companies 15%

D subsidy regions:

• Small enterprises 15%
• Medium-sized companies 5%

The tool used to identify the correct subsidy region for the project can be found at GRW-Map of Berlin’s support regions. Please note that the map of subsidy regions will be updated shortly.

These funding rates can be increased by 5% of the eligible costs if the sustainability bonus criteria are met.

Contrary to the basic provisions of the guideline, the investment must be maintained in the subsidy region in question for at least three years after completion of the investment. Rental costs for software used at the permanent establishment (so-called software as a service) do not qualify for funding.

2. Sustainability bonus

Higher funding (sustainability bonus) of 5 percentage points in addition to basic funding can be granted for investment measures that are particularly sustainable and meet certain sustainability criteria.

Applicants must demonstrate in their applications the extent to which the selected sustainability criteria are implemented in the project that enable the company to go beyond the national or European standards for environmental protection or, in the absence of such standards, to improve environmental protection. The catalogue of criteria is listed in Annex 1 of the guideline (in German only).

Please submit your application using the online application form available at ibb-business-team.de/berliner-investitionsbonus

Please contact us at the earliest possible date. Our Customer Centre (030/ 2125-4555) will be pleased to answer detailed questions regarding the programme and assist you with your application

1. Only first-time investments or first-time investments in a new economic activity are eligible.
2. Only individual invoices showing a minimum invoice amount of EUR 500.00 can be considered unless they are part of the total investment.
3. For each asset with a contract value of EUR 1,000 or more, at least three comparable offers/price comparisons must be obtained and proven in the call for funds.
4. Intangible assets are only eligible if
   • these are capitalised and can be written off,
   • the recipient has acquired them from a third party (not from affiliated or otherwise intertwined companies (economically, legally or in terms of personnel)) at market conditions and
   • these assets are used exclusively within the permanent establishment for which funding has been granted.
5. Measures and projects that are already funded under other funding programmes of the European Union, the Federal Government or the Federal State of Berlin are not eligible for funding.
6. Applications must be submitted online to the office authorised to receive applications before the project commences.