Increase of de minimis ceiling for State Aid purposes 

Commission Regulation (EU) No 1407/2013 of 18 December 2013 on the application of Articles 107 and 108 of the Treaty on the Functioning of the European Union to de minimis aid has been replaced by Commission Regulation (EU) No 2023/2831 of 13 December 2023, hereinafter the ‘Regulation’. This Regulation has entered into force on 1 January 2024 and shall apply until 31 December 2030.

As a result of the new Regulation, the ceiling of de minimis aid that a single undertaking may receive per Member State over any period of three consecutive fiscal years has been increased from Eur200,000 to Eur300,000. The ceiling is necessary to ensure that any measure falling under this Regulation may be deemed not to have any effect on trade between Member States and not to distort or threaten to distort competition.

De minimis aid shall be deemed granted when the legal right to receive the aid is conferred on the undertaking under the applicable national legal regime, irrespective of its date of payment. The period of three fiscal years to be taken into account for the purposes of this Regulation should be assessed on a rolling basis, such that it covers the fiscal year concerned and the previous two fiscal years.

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