CS ChipSettle EU chip-design settlement

Changelog

Every recorded change

Global timeline across the database, plus scheduled changes. Each instrument also carries its own changelog on its detail page.

Upcoming

  1. 1 Jan 2027

    🇳🇱 NL expat ruling: tax-free share drops from 30% to 27%

2026

  1. 3 Jun 2026

    🇪🇺 Chips Act 2.0 (proposed revision): Council working document on the Chips Act 2.0 revision circulated; Parliament and Council forming positions.

    Source: Council of the EU (ST-10094-2026)

  2. 1 Apr 2026

    🇩🇪 Designinitiative Mikroelektronik (BMFTR): Kompetenzzentrum Chipdesign call published.

    Source: BMFTR / elektronikforschung.de

  3. 15 Jan 2026

    🇩🇪 IPCEI Microelectronics (ME/CT & Advanced Semiconductor Technologies): IPCEI AST: 54 project outlines submitted; 38 German projects selected across all technology areas.

    Source: BMWE / Silicon Saxony

  4. 1 Jan 2026

    🇩🇪 Forschungszulage (Research Allowance): Investitionssofortprogramm: assessment base cap raised to €12M; 20% overhead flat rate for projects starting after 31 Dec 2025; proprietor own-effort rate raised to €100/h.

    Source: BGBl. 2025 Nr. 161

  5. 1 Jan 2026

    🇳🇱 WBSO (R&D payroll tax credit): First-bracket ceiling raised to €391,020 (from €380,000); rates held at 36% / 16%, starters 50%.

    Source: RVO.nl / Belastingplan 2026

2025

  1. 30 Dec 2025

    🇩🇪 GRW investment grant (regional structural policy): GRW restructured to strengthen growth/employment incentives and simplify the programme.

    Source: BMWE

  2. 28 Nov 2025

    🇪🇺 Chips Act 2.0 (proposed revision): Commission public consultation / call for evidence on the Chips Act closed (209 responses).

    Source: European Commission

  3. 1 Sept 2025

    🇪🇸 PERTE Chip: Reported cumulative execution ~€880M (~7% of the ~€12.25bn envelope); a €110M design/R&D call ran 1–30 Sept 2025.

    Source: planderecuperacion.gob.es / press

  4. 28 Feb 2025

    🇫🇷 Jeune Entreprise Innovante (JEI): R&D-expenditure threshold for JEI raised from 15% to 20% of charges.

    Source: Loi n°2025-199

  5. 15 Feb 2025

    🇫🇷 Crédit d'Impôt Recherche (CIR): LF2025 Art. 55: operating-cost flat rate cut from 43% to 40% of personnel costs; young-doctors doubling abolished; patent fees and tech-watch expenses excluded from the base (for expenses incurred from 15 Feb 2025).

    Source: Loi de finances pour 2025, Art. 55

  6. 1 Feb 2025

    🇳🇱 Expat Ruling (30%/27% ruling): 30-20-10 step-down proposal replaced by flat 27% from 2027.

    Source: Belastingplan 2025 / business.gov.nl

  7. 1 Jan 2025

    🇩🇪 ZIM (Zentrales Innovationsprogramm Mittelstand): New ZIM guideline: higher subsidy rates and longer terms for 2025–2026.

    Source: BMWE

  8. 1 Jan 2025

    🇧🇪 Special tax regime for inbound taxpayers & researchers: Maximum tax-free allowance raised from 30% to 35%; €90,000 cap repealed; minimum salary lowered to €70,000.

    Source: FPS Finance

  9. 1 Jan 2025

    🇧🇪 Investment deduction (incl. technology/R&D): Investment deduction regime modernised into a three-track system with an enhanced technology track.

    Source: FPS Finance / EY

2024

  1. 28 Mar 2024

    🇩🇪 Forschungszulage (Research Allowance): Wachstumschancengesetz: SME rate raised to 35%, contract research share to 70%, base cap to €10M.

    Source: BGBl. 2024 Nr. 108

  2. 1 Jan 2024

    🇧🇪 Innovation Income Deduction (Innovatieaftrek): Option introduced to convert the innovation income deduction into a non-refundable tax credit (as of tax year 2025).

    Source: Belgian corporate tax reform / BELSPO guidelines 2025

2023

  1. 14 Dec 2023

    🇩🇪 §19a EStG — Deferred taxation of employee equity: Zukunftsfinanzierungsgesetz: thresholds expanded, deferral horizon extended to 15 years, group grants included.

    Source: BGBl. 2023 I Nr. 354