How to calculate de minimis aid? There will be new rules

Luc Williams

De minimis aid – new regulations

From January 1, 2024, two regulations of the European Commission regarding de minimis aid has been replaced by new legal acts. The new regulations have changed the method of calculating the 3-year period when adding the de minimis aid limit from the current year and the last 2 tax years. The change in the calculation period applies to the 3-year period, which now includes the past 3 years.

Maximum aid value up to minimis

The value of the maximum de minimis aid that an entrepreneur can benefit from within 3 years has changed. It was increased from 200,000. up to 300 thousand euro. EU acts allowed for the granting of de minimis aid in sectors that had previously been excluded from the possibility of granting it, e.g. the coal sector.

No lower de minimis aid limit for the selected sector

The lower limit of de minimis aid in the road freight transport sector has been abolished. The new EC regulations apply directly – there is no need to take them into account in the Polish legal system. However, it should be taken into account in Polish law that the aid will be granted to entrepreneurs as de minimis aid under EU rules. The applicable conditions for this type of assistance, which are included in EU rules (even if they are changed in the future), will then apply, as set out in the Communication.

The new solutions are to enter into force on the day following the date of announcement in the Journal of Laws.

(ISBnews)

About LUC WILLIAMS

Luc's expertise lies in assisting students from a myriad of disciplines to refine and enhance their thesis work with clarity and impact. His methodical approach and the knack for simplifying complex information make him an invaluable ally for any thesis writer.