This measure is open to all undertakings that employ for a period of at least twelve (12) months a person holding or reading for a doctoral degree in science, information technology or engineering. Beneficiaries shall be awarded a tax credit of €10,000 which shall be capped accordingly if the applicant exceeds the de minimis limited allocated to the single undertaking.
The support may be claimed once after a person holding a doctoral degree (MQF Level 8) or reading a doctoral degree in science, information technology or engineering has been employed for a minimum of twelve (12) months. Such Employment must not have commenced prior to 1st January 2016.
|De Minimis Declaration (2021)|