Gewerbliche Wirtschaft; Beantragung einer Förderung
Inhalt
Begriffe im Kontext
Fachlich freigegeben am
Fachlich freigegeben durch
- Richtlinie zur Durchführung des bayerischen regionalen Förderungsprogramms für die gewerbliche Wirtschaft (BRF)
- Koordinierungsrahmen der Gemeinschaftaufgabe „Verbesserung der regionalen Wirtschaftsstruktur“ (GRW)
- Allgemeinen Verwaltungsvorschriften für die Gewährung von Zuwendungen an die gewerbliche Wirtschaft (AVG)
- Anlage zu den Allgemeinen Verwaltungsvorschriften für die Gewährung von Zuwendungen an die gewerbliche Wirtschaft (AVG) des Freistaats Bayern (Bayerische Haushaltsordnung – BayHO)
- Art. 23,44 und 59 Haushaltsordnung des Freistaates Bayern (Bayerische Haushaltsordnung - BayHO)
Regional commercial promotion promotes individual company investments in order to support the competitiveness and adaptability of companies, create and secure employment and income, and also accelerate transformation processes.
One of the central objectives of effective economic development in Bavaria is to strengthen the economy's own strength. As part of regional commercial promotion, individual company investments are therefore promoted in order to support the consistent and continuous strengthening of companies' competitiveness. Like no other funding instrument, individual company investment promotion also aims to create and secure employment and income, strengthen overall economic growth, accelerate the transformation process towards a climate-neutral and sustainable economy and, above all, counteract demographic change and the exodus of workers.
Funding is available for individual investments in tangible and intangible fixed assets by commercial enterprises in the industrial, craft, tourism and other services sectors. Eligible expenditure includes the acquisition or production of tangible fixed assets included in the investment project and, under certain conditions, the acquisition of intangible, leased, rented or leased assets
Eligible applicants are small and medium-sized companies in the commercial sector, including tourism, as well as large companies within the framework of the joint task "Improvement of the economic structure" (GRW) in the C or D funding area.
The grant can be awarded as an investment subsidy or as an interest subsidy to reduce the cost of a loan to be granted by the LfA Förderbank.
The subsidy rate for Bavarian regional funding (BRF) is up to 20% for small and 10% for medium-sized companies.
For transformation projects towards a climate-neutral and sustainable economy, there are higher maximum subsidy rates for specific investment costs under state aid law (investment projects with special environmental protection effects, with special energy efficiency effects or to cover the company's own energy requirements from renewable sources). Higher funding rates can also be granted in the funding areas of the joint task "Improvement of the regional economic structure" (GRW).
- Financing confirmation from the house bank
- Complete annual tax reports (balance sheet, income statement, notes, management report if applicable) or income/expenditure statements for the last three financial years for the applicant company/companies
- Detailed cost breakdown (net)
- Documents on the legal relationships and further information on the company structure (e.g. shareholders' agreement, business registration, extract from the commercial register) for the applicant company/companies
- SME declaration and - separate presentation of shareholdings
SME declaration and - in the case of complex groups of companies as well as corporate groups and affiliated companies - a separate presentation of the ownership structure of the applicant company/companies of its/their partner and affiliated companies, e.g. by means of a diagram
- In the case of company takeovers, draft notarized purchase agreement, takeover agreement, etc.
- Website or house/company brochure, local brochure if available
- For construction projects: Planning documents (including site plan) or building permit
- For leased businesses (draft of the lease agreement and, if necessary, the consent of the lessor or other authorization under private law to carry out the project)
- For further public financial aid: Loan or guarantee offers
- For funding under the special program "Energy efficiency and renewable energies in companies: Energy efficiency confirmation
- For funding under the special program "Transformation@Bayern" confirmation: Transformation and digitalization criteria fulfilled by the planned project.
The funding conditions are regulated in detail in the guidelines for the implementation of the Bavarian regional funding program (BRF) or in the coordination framework of the joint task: "Improvement of the regional economic structure" (GRW).
Funding is possible, for example
- if the implementation of the project is in the interest of the national and regional economy, structural and labor market policy and, if applicable, tourism policy,
- for investments that accelerate the transformation process towards a climate-neutral and sustainable economy
- if significant regional economic effects are triggered or, in justified individual cases in the BRF, fulfillment of the primary effect (supra-regional sales)
- in the case of a small or medium-sized (commercial) enterprise (SME definition of the European Commission) as well as a large enterprise in the GRW funding area.
- if the minimum investment sum is generally EUR 500,000 (EUR 200,000 in areas with special need for action (RmbH)) or EUR 200,000 in the C and D funding areas of the joint task "Improvement of the regional economic structure" (GRW). In the case of special programs, lower minimum investment amounts may apply.
- if there is no violation of the early start of measures (i.e. the investment project has not already begun before the application is submitted)
- if there is no double funding (subsidiarity vis-à-vis other programs).
Application
Due to the very complex funding procedure, advice from the responsible district government is strongly recommended before submitting an application.
Applications must be submitted online to the responsible district government before the start of the project. A distinction must be made between two types of application:
- Online application with the participation of one company:
If only one company is involved, the online application "BRF application - with the participation of one company" must be used (see "Online procedure"). - Online application with the participation of two companies:
If two companies are involved (e.g. in the case of a business split, co-entrepreneurship (§ 15 EstG), fiscal unity (§ 2 para. 2 GewStG) or leasing, rental and tenancy agreements), both applications must be submitted for the application to be effective.
A complete application therefore consists of the
- "BRF application for participation of two companies" and the
- "BRF supplementary application of the second company" (see under "Online procedure").
This is broken down in the online form. In the case of a business split, co-entrepreneurship (Section 15 EstG) or fiscal unity, the investor submits a so-called co-application, as the user and investor are joint applicants and recipients of the grant. In the case of leasing, rental and tenancy agreements, only the user is the recipient of the grant. The investor submits a co-signatory application and is jointly and severally liable.
For a complete application, this means that the user of the funding must first submit an application. In addition to the data of their own company, the data of the second company must also be provided, whereby this information is more comprehensive in the case of a co-application than in the case of a mere co-signature application.
After submitting the application, the applicant (user) forwards the PDF generated from the online application to the second company (investor). The latter then subsequently submits the BRF supplementary application of the second company in the form of a co-application or co-signature application.
The application is only complete and valid once both applications have been received.
Online application and authentication via the Elster company account means that a paper application and signature are not required.
In justified individual cases, a declaration can be submitted to speed up the procedure, stating that the tax advisor or house bank etc. is authorized to transmit the data directly or to communicate directly with the responsible district government about any open questions, insofar as this is necessary for the application procedure. The declaration should be submitted in parallel to the tax consultant or house bank etc. in order to avoid misunderstandings.
Before submitting an application, a consultation with the responsible district government is strongly recommended.