This page has been automatically translated. Please refer to the page in French if needed.
Public aid
Increase in the de minimis threshold as of 1 January 2024
Publié le 28 décembre 2023 - Directorate for Legal and Administrative Information (Prime Minister)
In a new regulation, the European Commission increases the de minimis aid ceiling per company to €300 000 (from €200 000 previously).
What is de minimis aid?
Firstly, State aid is financing granted by the State for a company. It must neither distort nor threaten to distort competition by favoring certain companies or the production of certain goods. The Treaty on the Functioning of the European Union mentions State aid compatible with the internal market: aid to promote the economic development of regions where the standard of living is abnormally low, aid to facilitate the development of certain activities, aid to promote culture and heritage conservation...
State aid must be notified to the Commission with the exception of de minimis aid.
The so-called aids de minimis are State aid small amount granted to companies. They are now regulated by Regulation 2023/2831 of 13 December 2023.
Evolution of the threshold
The de minimis aid ceiling corresponds to the threshold of small amounts of aid that a company can receive over 3 rolling tax years (current and 2 previous tax years). In other words, over a period of 3 years.
Compliance with the de minimis aid threshold is, for example, a condition for the eligibility of a company to pay taxes on the use of private cars for economic purposes (former VAT).
The threshold to be respected over three rolling fiscal years is raised to €300,000 Regulation 2023/2831 in view of the inflation observed in recent years and the expected development until 2030. This threshold now also applies to the road haulage sector for hire or reward.
At 1er in january 2024, the de minimis thresholds will be:
Sector | Threshold to be respected over 3 rolling fiscal years | Old Threshold |
|---|---|---|
All sectors (except exceptions) | €300,000 | €200,000 |
Carriage of goods by road for hire or reward | €300,000 | €100,000 |
Agriculture | €20,000 | €20,000 |
Fisheries and aquaculture | €30,000 | €30,000 |
FYI
Regulation No 2023/2831 fixing those thresholds shall apply until 31 December 2030.
Please note
In order to reduce the administrative burden on companies and to avoid exceeding the thresholds, Member States will have to set up a national register or use the European Central Register set up by the Commission as of January 2026. This register will contain information on de minimis aid granted.