In our glossary you will find clear and concise definitions and explanations of the most important terms related to DeepGreen Funding.



Procedural requirement for opening the support process. Most often, this is a piece of text in which the request for granting support is indicated.

AGVO (General Block Exemption Regulation)

Softening of the ban on subsidies within the EU. In principle, no companies within the EU may receive a competitive advantage through subsidies from governments. This is achieved through notification and review procedures of the European Commission. If subsidies are granted for projects within the scope of the GBER, the national or regional authorities are exempt from the approval requirement. The GBER declares certain state aid measures that make a significant contribution to creating jobs and strengthening competitiveness in Europe to be compatible with subsidy law and exempts them from notification and approval requirements.


Person responsible for reviewing the requirements and specifications of a certification

Sustainability reports (external CSRD)

Is part of a company's sustainability management and addresses economic, ecological and social issues in addition to sustainability. Alongside the annual report, the sustainability report is an important component of a company's information policy.

Appropriation period

The approval period covers the period in which the funds can be used by the grantee for the intended purpose and accounted for in the proof of use.

Review phase

Period from the application of the grant to the decision of the competent body, while a professional judgment is prepared by the auditor.


Procedure used to verify compliance with specified requirements and to demonstrate conformity to specific guidelines.


Allowances are government grants that are awarded on the basis of a corresponding legal regulation to enable the recipient of the grant to make certain investments. The main difference to an investment grant is that the investment allowance is tax-free.


EU CSR Reporting Directive

Directive of the European Council, which must be implemented in national law by December 01, 2022. The directive creates binding European reporting standards. All large companies with an annual average of 250 employees or more are affected by the directive. The threshold for a large company is a balance sheet total of over 20 million euros or sales of over 40 million euros.

CO2 certificate

A tradable certificate or permit that gives one the right to emit a specified amount of carbon dioxide or the equivalent amount of another greenhouse gas.

De Minimis

Allows for the support of companies with public funds, provided that a certain ceiling is not exceeded.

EU reporting standards

The content of CSR reporting is based on the six environmental goals of the European Union, which also determine the structure of the EU taxonomy. In addition, societal and social aspects must also be taken into account.

ERP Special Assets

A special fund administered by the federal government from the European Recovery Program (ERP), which originated from the Marshall Plan. It is used for lending to build up and strengthen the German economy.


Certification system in which the sustainability of a building is assessed over its entire life cycle. This includes the planning, construction and dismantling, performance and operation of the building.


ESG stands for Environment, Social and Governance. These assessment criteria are used to evaluate the sustainability of a company.

EU taxonomy

The EU Taxonomy is an EU regulation adopted in June 2020. Its content is the establishment of a framework to facilitate sustainable investments and the specification of sustainable investments. The directive provides criteria for determining whether the profitability of a company can be classified as environmentally sustainable in order to be able to determine the degree of environmental sustainability of an investment.

Funding area

Territory for which the subsidy is offered (municipality, state level, federal level)


Financial resources granted by development banks, the EU, federal or state governments. The financial resources can be granted in the form of loans, grants or tax relief.

Investment volume

Total amount of all financial resources that must be expended for the acquisition or creation of tangible and intangible assets in a specific case. This includes both own funds and borrowed funds.

Support program

Funding programs are adopted by public or private entities to generate investment in desirable projects through financial incentives.

SME scheme

An EU scheme in which companies are classified as micro, small or medium-sized on the basis of their sales and the number of employees.


Innovation Promotion

Advertisement of a project sponsor regarding eligible projects. This contains initial details on the requirements to be favored by the grants.

Project sponsor

Entities or departments thereof that organize and manage the promotion of projects.



The Kreditanstalt für Wiederaufbau (KfW) is a German development bank that supports projects, countries and institutions worldwide.

Special approval

An EU scheme in which companies are classified as micro, small or medium-sized on the basis of their sales and the number of employees.



Rules of the public administration for the allocation of subsidies. They provide information on funding purposes, funding requirements and funding conditions.

Heat networks 4.0

Federal funding for efficient heat grids for the realization of renewable energies, high-efficiency combined heat and power plants and waste heat



Financial support provided by the public sector for a specific purpose without any concrete counterperformance on the part of the recipient. Subsidies are economic policy interventions with public funds in market activities, which are intended to promote a certain behavior of market participants.


A grant is a contribution from the public or private sector that is used to pursue economic or political promotion objectives without there being a legal obligation to do so. The grant is usually linked to certain conditions, e.g. the preservation of jobs. The grant can be awarded either for the acquisition or production of an asset or for the implementation of an "expenditure-related" measure. The payment of an investment grant is generally taxable for the recipient.


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