Methodology
A filter, not a chatbot
Every answer comes from a verified database entry — legal basis, source link, verification date. Nothing is generated by a language model.
Decision engine
Hard filters, in order:
- 01 Status — active, expiring or proposed only
- 02 Country — your targets + all EU-level instruments
- 03 HQ — only specific-HQ rules hard-filter; EU-establishment downgrades, not excludes
- 04 Model · size · sector · goal — removed if eligibility explicitly excludes you
Survivors get an eligibility status — eligible, likely, conditional, not eligible — from soft signals (EU establishment, local substance, discretionary approval, proposed status, the €750M Pillar Two threshold). Each conditional card states its reason and the path to satisfy it.
Relevance scoring
- Rule-based > discretionary. a self-assessed entitlement beats a call you might lose
- Active > proposed. enacted outranks legislative proposals
- Fiscal & practical impact. weighted for your selected goal
- Goal alignment. core-purpose match ranks above secondary
- SME uplift. where an instrument is materially more generous to SMEs
Absence entries and figures pending verification rank lower — but stay visible, so comparisons stay honest.
Local presence
A foreign firm rarely needs a full subsidiary. Each instrument records one of three levels:
- No local presence
- the point doesn't depend on where you're established
- Tax presence (branch)
- a branch/permanent establishment is enough — most R&D credits, payroll & IP boxes
- Separate legal entity
- a distinct legal person is required — most grant programs
The action roadmap opens each country with a "choose your entity path" recommendation; country pages list branch and Employer-of-Record alternatives.
Verification & datedness
- Every entry: last-verified, source, next-review date.
- Verified > 6 months ago shows a ⚠ staleness warning; recent changes show a ● badge.
34
instruments
1
proposed
1
verify pending
Coverage & maintenance
Seeded for 5 countries + EU. Selectable but not yet seeded: 🇮🇪 IE 🇮🇹 IT 🇦🇹 AT
Maintained via a CMS (Payload) — editors update parameters without code changes. No automated ingestion; every entry is verified against an official source.
⚠ Orientation, not advice. The engine tells you which instruments plausibly apply and where to read the law — not your tax position. Consult a qualified advisor before deciding.