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What is meant by de minimis aid?

Aid under the de minimis regulation is aid which, under certain conditions, is not subject to the notification procedure at the European Commission, as the amount limit assumes that neither competition nor trade between the Member States is affected.

Under what conditions can I, as an entrepreneur, receive de minimis allowance?

  • The respective funding program is marked as de minimis aid,
  • my company corresponds to the term "single company" (see below) per Member State,
  • De minimis aid granted in the last three tax years (financial years) is added together,
  • the sum may amount to EUR 200,000 during this period Not exceed.

In order to be able to check compliance with the maximum amount, the applicant company is obliged to disclose all de minimis subsidies that were granted to it or the group of companies in the relevant period by Austrian funding agencies. Companies that have a connection according to the following points are considered and rated as "only companies".

What is a "single company"?

This term includes all companies that are either completely independent or have at least one of the following relationships with one another:

  • a) One company holds a majority of the voting rights of the shareholders or members of another company;
  • b) A company is entitled to appoint or remove a majority of the members of the administrative, management or supervisory body of another company;
  • c) A company is entitled under a contract concluded with another company or on the basis of a clause in its articles of association to exercise a controlling influence over this company;
  • d) A company that is a shareholder or partner in another company exercises sole control over the majority of the voting rights of its shareholders or partners in accordance with an agreement made with other shareholders or partners of that other company.

Companies that have one of the relationships according to a) - d) through another company or several other companies are also regarded as a single company.

Not De minimis subsidies for company links outside of Austria as well as companies that are exclusively linked through natural persons or public institutions must be taken into account.

Which periods are to be observed:

  • The total amount of de minimis aid granted by a Member State to a single company may not exceed EUR 200,000 over a period of three tax years (the current year and the previous 2 years);
  • The time of approval is the time at which the company acquires a legal right to the aid under applicable national law, regardless of when the de minimis aid is paid out.

What must be taken into account if there are changes in corporate law (such as takeovers, mergers and demergers)?

  • If there is a merger or takeover of companies, all de minimis aid already granted by the companies involved must be used to check whether the merger or takeover will result in a renewed grant of de minimis aid Exceeding the maximum amount would come. However, the legality of the de minimis aid already granted is not called into question.
  • If a company is split up into two or more separate companies, the de minimis aid granted to the company before the split is allocated to the company benefiting from the aid, i.e. in principle the company taking over the operations for which the de minimis aid has been used. If such an allocation is not possible, the de minimis aid will be given to the new entity on the basis of the book value of its equity at the time of the actual split proportionally assigned.

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