Does the WBSO also have advance payments?

No, for the WBSO the benefit runs through a reduction on payroll tax or through the income tax return, so no separate advance payment is needed.

Do you have to repay an advance payment?

If the advance you received turns out higher than the amount fixed at final determination, you must repay the excess amount.

Advance payment

Definition

An advance payment is an upfront payment of part of a granted subsidy, which you receive before the funding body makes the final determination. Advances are especially common for subsidies that reimburse costs afterwards based on a final report: by paying out part of the amount in advance, the company gets working capital to carry out the project without having to pre-finance the full costs itself. Not every scheme offers advances, and the way an advance is determined and paid out varies considerably by scheme and funding body. For the WBSO this concept does not play the same role: the benefit for companies with staff runs through a reduction on the payroll tax due during the application period itself, and sole traders receive their benefit via the income tax return. There is therefore no separate advance payment needed, because the benefit is already settled upfront rather than paid out afterwards. For project subsidies that do use advances, the definitive amount is usually only fixed after the final determination, based on the final report on the costs actually incurred and the results achieved. You may have to repay an advance you received in excess once the final determination is made.

Frequently asked questions

What is an advance payment for a subsidy?: An advance payment is an upfront payment of part of a granted subsidy, which you receive before the funding body makes the final determination.
Does the WBSO also have advance payments?: No, for the WBSO the benefit runs through a reduction on payroll tax or through the income tax return, so no separate advance payment is needed.
Do you have to repay an advance payment?: If the advance you received turns out higher than the amount fixed at final determination, you must repay the excess amount.