Final determination

Definition

The final determination is the formal decision by which a funding body sets the definitive amount of a subsidy. This usually happens after the subsidised project has been completed and the recipient has submitted a final report with the costs actually incurred and the results achieved. Until the moment of final determination, the granted amount — set out in the earlier decision — remains provisional: if an advance was paid, it can be adjusted upward or downward at final determination, depending on what was actually realised. If the realisation deviates significantly from the application, the funding body can set the amount lower or even reclaim it in full. For the WBSO this works slightly differently: instead of a separate determination procedure after a final report, you submit a realisation report after the calendar year ends stating the R&D hours actually spent, after which RVO — if necessary — issues a correction decision that adjusts the definitive benefit to the actual hours. The principle is similar: only after this step is the final benefit fixed. Companies should therefore keep good records throughout the project, so that the final report or realisation report is accurate and the final determination proceeds without surprises.

Frequently asked questions

What's the difference between a decision (beschikking) and a final determination (vaststelling)?

A decision grants the subsidy provisionally, often based on an estimate; the final determination is the later decision that sets the definitive amount, usually after a final report.

When does the final determination of a subsidy take place?

The final determination usually takes place after the subsidised project is completed and you have submitted a final report with the actual costs incurred and results achieved.

Does the WBSO also have a determination procedure?

The WBSO instead uses the realisation report, after which RVO, if necessary, issues a correction decision that adjusts the definitive benefit to the R&D hours actually spent.