IMKE

A project qualifies for the Investment Subsidy for Manufacturing towards a Climate-Neutral Economy (IMKE) when investments are made in production lines for batteries, electrolysers or solar panels, as well as their essential components. This covers both setting up new production lines and expanding or converting existing ones. It is also possible to apply for a combination of investments, for example a production line for solar panels and one for the associated components. Investments in the production or recovery of critical raw materials for batteries are also eligible. Want to know whether your project qualifies and which conditions apply? Get in touch for tailored advice.

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Facts up front

Target audience

Businesses

Budget

€148 mln

Deadline

Closed

Location

National

IMKE – the key facts at a glance

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Target audience

Small, medium-sized and large companies in manufacturing
Companies with a branch or subsidiary in the Netherlands
Manufacturers of batteries, electrolysers or solar panels
Manufacturers of essential components for these products
Producers and recyclers of critical raw materials for batteries

Conditions

Investment in a new, expanded or converted production line
No start, payments or firm orders before the application
Start within 6 months of the decision and production within 5 years
Retention of the production line for 5 years (3 years for SMEs)
Project delivery within the EEA (European Economic Area)

Eligible costs

Investments in tangible and intangible assets (15% to 40%)
Production lines for electrolysers (maximum €50 million)
Production lines for solar panels (maximum €25 million)
Production lines for batteries (maximum €20 million)
Production or recovery of critical raw materials for batteries

Details about the IMKE

The IMKE scheme is a subsidy designed to support manufacturing in its transition to climate-neutral production. It offers financial support to companies investing in the development of new technologies, processes and products that strengthen the sector’s sustainability. The scheme focuses specifically on projects involving research and development, digitalisation and the implementation of advanced technologies. Through it, companies can receive a substantial contribution towards costs such as research, prototyping and purchasing new equipment.

Under this scheme companies can receive a contribution towards costs such as research, prototyping and purchasing new equipment. The maximum subsidy amounts are:

Maximum €50 million for electrolysers.
Maximum €25 million for solar panels.
Maximum €20 million for batteries.

The total maximum subsidy for one company is €150 million. If your investments take place in a designated assisted area, the total maximum can even rise to €200 million. You receive a subsidy of at least 15% of the total costs, with a potentially higher rate if your production line lies in an assisted area.

The IMKE grant is intended for companies focusing on production in electrolysis technology (hydrogen), battery technology and solar energy (PV technology). The scheme supports these sectors because investment there is limited by financing difficulties and risks.

With this subsidy, companies can invest in the production of, for example:

Essential components for electrolysis installations, such as anodes, bipolar plates, diaphragms, pressure regulators, cathodes, hydrogen storage, membranes, hydrogen compressors, hydrogen detection systems or water purification systems.
Various battery technologies, including bulk batteries, lithium-ion batteries, sodium-ion batteries, redox flow batteries, solid-state batteries and their essential components.
Production lines or processes for recovering critical raw materials needed to manufacture these batteries or their components.
BIPV or VIPV solar panels based on heterojunction or perovskite technology.
Circular, lightweight, flexible or PFAS-free solar panels, as well as their essential components.

Specific conditions apply to an IMKE application and must be met:

You may only start once the application has been submitted.
No production commitments may be entered into. This means, for example: – making no payments for the production line. – signing no final order. – buying land and carrying out preparatory work, such as applying for permits and conducting feasibility studies, is permitted.

Start the project within 6 months of receiving the decision.
The production line must be operational within 5 years.
The production line must remain in place for at least 5 years for large companies and 3 years for small and medium-sized companies.

You can apply for IMKE from Tuesday 1 October 2024 up to and including Friday 31 January 2025.

We have more than 25 years of experience applying for subsidies and tax schemes for businesses, education and government. Ignite Group has in-house specialists for all (tax) schemes, including IMKE. We are glad to help you with your application.

What kind of activities might that involve?

Assessing whether your project is eligible;
If so, we provide support with writing and submitting the application;
Submitting the application on time and in line with the latest funding legislation and conditions;
Acting as the point of contact towards the RVO;
Setting up the project administration and supporting you in maintaining the grant records.

What does a funding advisor do?

A funding advisor is an expert who guides companies through the complex process of applying for public funding and secures the best funding for their projects – from selecting the right programmes through the application to the final report.

At Ignite we work success-driven: we only make you an offer when we are convinced your project is eligible. You are supported comprehensively throughout the process while you concentrate on your core business – we take on the time-consuming part.

Our services as funding advisors

Analysis and identification

Assess company & project
Find the right programmes
Aimed at maximum grants

Strategy development

Tailor-made strategy
Aligned with your goals
Combine programmes

Application and documentation

Complete application drafting
Documents complete & correct
Higher approval chances

Communication with funding bodies

Contact with authorities
Coordination with funding bodies
Representing your interests

Project support and aftercare

Support across the project term
Meeting funding conditions
Disbursement & final report

The advantages of our funding advisory

Time saved

Focus on your core business
The workload sits with us
A faster application

Access to hidden funding opportunities

Lesser-known programmes
Clever combinations
Full funding potential

A higher success rate

Expertise from many applications
Better approval chances
Fewer rejections

Maximising the funding amount

The highest possible funding
Every lever used
More from every project

Legal certainty

All requirements met
Audit-proof evidence
No clawback risk

Numbers you can hold us to

15,000⁺

Funding applications in the last five years

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A team of specialists at your service

AnneliesSwarts

Senior Consultant

Frequently asked questions about IMKE

It is the Dutch acronym for the Act for the Promotion of Research and Development Work. The scheme reduces the payroll tax you remit for staff working on R&D.

A maximum of four times per calendar year: one first application plus up to three supplements. Every application runs until December and supplements the earlier ones. The last supplement has to cover at least three months, which in practice means September at the latest.

Yes. The benefit runs through payroll tax rather than profit tax. The condition is that you have your own staff on the payroll. Hired-in workers do not count.

From the moment you have the R&D declaration, you can offset the reduction in the remaining tax return periods. You set the pace yourself: in one go where there is enough payroll tax space, or spread across several periods. What you do not use in one period can be offset in a later one, as long as that period ends within the validity of the declaration.

RVO announces an audit in advance and visits to verify that the reported activities actually took place and that all requirements are met. The focus is on the time records and the project administration. Contact us when an audit is announced and we prepare it with you.

Seven years, so that RVO can inspect it in a later audit.