Grants & Incentives news

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1 Grants & news Grants & news Deloitte Czech Republic

2 Grants & news The EPSILON Subsidy In 2014, the EPSON subsidy programme for the support of applied research and experimental development will be announced. The programme follows up on the ending TIP (arranged by the Ministry of Trade and Industry) and ALFA (arranged by the Technology Agency of the Czech Republic) subsidy programmes. The EPSILON programme will support the research and development of new products or routines including the production of prototypes and testing of their functionality. It will specifically support payroll costs, purchase of material, overhead costs and depreciation of the equipment used for research and development. Projects can be initiated starting from The below table shows the basic information on the EPSILON programme: Mediating entity: Technology Agency of the Czech Republic Subsidy recipients: Businesses and research organisations. period: Total programme budget: CZK 16,150 million Maximum percentage of the subsidy: 60 % of project eligible costs. Average amount of the subsidy for one project: CZK 10 million 2

3 Grants & news Changes in Investment The programming period having ended, the European Commission has prepared the new guidelines on state aid for the regions for the programming period. As a result, numerous changes in relation to public financial support, and therefore also in the Investment Incentive Act, are being made. The most noticeable planned change is the lowering of the absolute ceiling of public financial support from the current 40% to 25% of the eligible costs. The reduction of the maximum public support will be applied in all regions of the Czech Republic except for Prague, which has already been excluded. Another significant change that is valid from 1 is an increase in cash support for newly-created jobs in type I state-supported regions from the current CZK 50,000 to CZK 200,000 per newly-created job. At the same time, however, the number of state-supported regions is being reduced the Jeseník region is no longer a type I region. The related changes in the Investment Incentive Act will be effective for decisions on binding commitments to grant investment incentives made after 1 July Therefore, if you are planning to invest in the near future and you want to file a request for an investment incentive to be granted, we recommend that you consider doing so by the end of at the latest, so that the current legal conditions, ie a maximum support of 40%, can be applied to it. Also, if your company is planning to invest in a state-supported region and has a chance of receiving high support for newly-created jobs, use the opportunity to receive the increased cash support. New Resolution of the Government of the Czech Republic No. 344 on the definition of state-supported regions, of 15 May 2013 (hereinafter the Resolution ) came into force on 1 January Regions are classified, for investment incentive purpose, into type I. regions (minimal sum of investment amounting to CZK 50 million), and type II. regions (minimal sum of investment being CZK 100 million). Based on this Resolution, the reduced minimal required investment of CZK 50 million will only be valid for newly-defined geographical areas, namely 57 municipalities with an extended scope of activity (map on the next page); the number of supported geographical areas has therefore been reduced. The new classification of municipalities with an extended scope of activity has caused districts such as Třebíč, Kroměříž, Nový Jičín, Blansko, Tachov, Česká Lípa or Jablonec n. Nisou to be excluded from the reduced minimal investment of CZK 50 million. For these districts, the minimal investment required to meet the conditions of an investment incentive will be CZK 100 million (unless they are included in the territory of a municipality with an extended scope of activity). 3

4 Grants & news Minimum Investments Per Region Aš Litvínov Teplice ÚSTÍ Labem Děčín Bílina Litoměřice Chomutov Most Lovosice Rumburk Varnsdorf Nový Bor Česká Lípa LIBEREC Frýdlant Turnov Mnichovo Hradišt ě Jablonec Nisou Tanvald Železný Brod Jilemnice Semily Vrchlabí Nová Kada ň Paka Ostrov Roudnice Dv ůr Náchod Kraslice Mělník Louny Labem Mladá Jičín Králové Boleslav Nové Město Žatec Hořice Jarom ěř Metují Karlupy Slaný Neratovice KARLOVY Nový HRADEC Dobruška Podbo řany Vltavou Sokolov Lysá Nymburk Jeseník VARY Brandýs Labem Bydžov KRÁLOVÉ Rychnov Cheb - Stará Boleslav Labem Kladno Pod ěbrady Kněžnou Krnov Kostelec Rakovník PRAHA Č eský Orlicí PARDUBICE Mariánské Lázn ě Brod Kolín Holice Žamberk Králíky Přelou č Kralovice Ústí Bruntál Šumperk Beroun Říčany Vysoké Krava ře Č ernošice Orlicí Chrudim Mýto Lanškroun Hlu čín Hořovice Čáslav Č eská Rýma řov Opava Bohumín St říbro Ný řany Tachov Rokycany Kutná Hora Třebová Záb řeh Karviná PLZE Ň Litomyšl Orlová Dob říš Benešov OSTRAVA Polička Mohelnice Uni čov Vítkov Haví řov Plzeň-město Sv ětlá Chotěboř Moravská Šternberk Bílovec Český T ěšín Svitavy Stod Polička Třebová Příbram Vlašim Odry Litovel Votice Sázavou Nové Horšovský Přeštice Blovice Sedl čany Havlíčk ův OLOMOUC Třinec Město Nový Týn Brod Žďár na Konice Humpolec Jičín Hranice Frenštát Nepomuk Morav ě pod Jablunkov Domažlice Sázavou Byst řice Boskovice Lipník Milevsko Prostějov Radhošt ěm Frýdlant Pacov Be čvou Blatná Valašské Ostravicí Klatovy Pernštejnem Přerov Mezi říčí Rožnov pod Horaž ďovice Tábor Velké Byst řice Radhošt ěm Pelhřimov Blansko Písek JIHLAVA Mezi říčí Tišnov pod Hostýnem Holešov Vsetín Sušice Strakonice Sob ěslav Ku řim Týn Vyškov Kroměříž Nám ěsť Vltavou Rosice Vizovice Vod ňany Telč Jindřichův Třebíč Šlapanice ZLÍN Oslavou BRNO Otrokovice Bu čovice Hradec ČESKÉ Ivan čice Slavkov Valašské Vimperk u Brna Uherské Luha čovice BUD ĚJOVICE Da čice Klobouky Moravské Prachatice Moravský Židlochovice Hradiště T řeboň Bud ějovice Krumlov Kyjov Uherský Brod Poho řelice Hustope če Trutnov Broumov Frý dek-míste k 4 ČeskýKrumlov Kaplice Trhové Sviny Znojmo Mikulov Břeclav Hodonín Veselí Moravou Region I minimum investment CZK 50 million Region II minimum investment CZK 100 million Valid from 1 January 2014 Source: Map data Czech Geodetic and Cadastral Authority

5 Grants & news Contacts If these issues relate to your company, we would be happy to provide you with more detailed information. Feel free to contact us at any time. Grants CZ Luděk Hanáček Antonín Weber Patrik Filusz Deloitte Advisory s.r.o. Nile House Karolinská 654/ Prague 8 - Karlín Czech Republic Tel.: Fax: Grants and SK Martin Rybar +421 (2) mrybar@deloittece.com Daniela Fotrová dfotrova@deloittece.com Deloitte refers to one or more of Deloitte Touche Tohmatsu Limited, a UK private company limited by guarantee, and its network of member firms, each of which is a legally separate and independent entity. Please see for a detailed description of the legal structure of Deloitte Touche Tohmatsu Limited and its member firms. Deloitte provides audit, tax, consulting, and financial advisory services to public and private clients spanning multiple industries. With a globally connected network of member firms in more than 150 countries, Deloitte brings world-class capabilities and high-quality service to clients, delivering the insights they need to address their most complex business challenges. Deloitte s approximately 200,000 professionals are committed to becoming the standard of excellence Deloitte Czech Republic