Financial assistance for research

table of content

General information

Financial assistance for research is provided directly by means of allowances, loans, and liabilities, or indirectly by tax benefits.

With regard to direct financial assistance for research, a distinction is made between basic research, applied research/industrial research, and business-related economic research in the technology sector. The institutional responsibilities are derived from this distinction. Direct financial assistance for research covers subject area-based assistance according to technology branch and non-subject specific assistance; the assistance is awarded based on applications or participation in tendering procedures. Financial assistance funds are awarded by the Federal Government, Provinces, and the European Union (EU)German text.

In accordance with the Einkommensteuergesetz and the Körperschaftsteuergesetz, tax-based, indirect research assistance offers the opportunity to treat certain research and development expenses as tax deductible.

You can find further information in the section ‘Taxes and FinancesGerman text”.

Detailed information about the research premiumcan also be found at USP.gv.at.

Enterprises affected

Any company conducting research or in which research projects are planned, or that is founded in order to pursue research.

Caution

In general, these rules apply to all entrepreneurs from EU Member States in Austria.

Requirements

The prerequisites for research assistance depend on the type and eligibility of the research project, and on the research project and business size and type. The exact terms are defined in the application documents for each respective research programme based on the legal regulations that apply in each case.

Deadlines

Every financial assistance programme has a procedure. Generally, a distinction is made between programmes for which submissions can be made at any time and those with specific submission deadlines. The deadlines can be found in the information for each programme.

Competent authority

The competences are set forth in the Federal Ministries Act, while the research assistance itself is established in specific material laws. Responsibility lies with the Federation, Provinces, and the European Union.

Federal research assistance

Two ministries are primarily responsible for financial assistance for research in Austria:

Financial assistance programmes are processed by the following institutions on behalf of the ministries:

  • Austrian Science Fund (→ FWF)German text
    The FWF is Austria’s central agency providing assistance for basic research. It’s purpose is to maintain the sciences on a high international level. It’s grant-awarding activity focusses on scientific research undertaken to gain knowledge.
  • Austrian Research Promotion Agency (→ FFG)German text
    The FFG is the Federal Agency for the promotion of applied and industrial research in Austria and supports businesses, research institutions, and researchers with a comprehensive range of services.
  • Austria Wirtschaftsservice Gesellschaft mbH (→ aws)German text
    The aws is the Federal promotional bank for the Austrian small and medium-sized business sector. As a specialist bank providing financial assistance, it’s role is to support the foundation of research and technology orientated businesses. It provides support with services that include ERP loans, allowances, and liabilities

Financial assistance for research from the Federal Provinces

Responsibility for financial assistance for research in the federal provinces lies with the → Provincial GovernmentGerman text. As with federal financial assistance , the federal provinces also have institutions that are responsible for processing financial assistance programmes.

Financial assistance for research from the European Union

About four percent of the total budget of the European Union is spent on assistance for research and technological development. The European Union is running multiannual framework programmes for research and technological development. Applications are generally made directly to the European Commission.

Procedure

Every financial assistance programme has a procedure. The procedure can be found in the information for each programme. What is common about most financial assistance programmes is that they follow tendering and competitive procedures. After submission and the evaluation of eligibility for financial assistance by independent experts, a decision is made regarding financial assistance and, when applicable, approval for financial assistance.

Required documents

Depending on the institutions and research programmes involved, there are different processes and documentation required to apply for financial assistance for research or to participate in a tendering process. The application documents are available from the responsible institution in each instance.

Costs and fees

There are no fees and charges payable.

Further information

Further links

Legal bases

Expert information

Link to form

See "Required documents".

Translated by the European Commission
Last update: 12 January 2023

Responsible for the content: Federal Ministry for Climate Action, Environment, Energy, Mobility, Innovation and Technology

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