Each question below maps to a real condition of the Young Innovative Company scheme. Here is what it tests, and why it decides the outcome.
01 — Age
The social-contribution and local-tax exemptions remain open to companies created before 31 December 2028.
The status is for companies under eight years old at the year end: you can claim it up to your eighth anniversary. The extension to eleven years voted in 2022 has since been reversed, so a company created before 2019 has passed the limit in 2026.
02 — Size
With turnover under €50m, or a balance-sheet total under €43m.
The status is reserved for SMEs as EU law defines them, and the thresholds are measured across linked companies.
03 — Research intensity
This is the most selective condition and the one that has moved most: the threshold went from 15% to 20% of deductible costs. Between 5% and 20% a neighbouring status exists, the Young Growth Company, which opens comparable benefits against evidence of a growth track.
04 — Ownership
The status requires capital to be held continuously at 50% or more by individuals or qualifying structures, which keeps out subsidiaries set up by groups purely to capture the benefit. Exactly how that is measured should be checked case by case.
05 — How the company came about
The scheme is aimed at companies built from scratch. One formed by merger, restructuring, extension of an existing business or a takeover is excluded, however research-intensive it is.
06 — Research staff
The employer-contribution exemption applies to the pay of staff working directly on research. With nobody in that position the social side of the status produces nothing, even where every other condition is met.
