“De minimis” aid is a form of support granted to entrepreneurs that does not require notification to the European Commission. The total value of “de minimis” aid for one beneficiary cannot exceed EUR 200,000 over three consecutive fiscal years. For freight transport the “de minimis” ceiling is EUR 100,000, while the total amount of “de minimis” aid granted to an organisation providing services of general economic interest cannot exceed EUR 500,000.
“Due to the aid ceiling and simple rules of granting, typically this form of support is provided to micro-, small- and medium-sized companies. This type of aid may also be a cash injection for science, technology and research parks, universities and foundations. The money can be spent on development, employment of new employees, courses, training, or tax reliefs, such as remission of part of the real estate tax. It is all about stimulating the SME sector development”, says Marek Niechciał, the President of the Office of Competition and Consumer Protection.
In 2017, PLN 6.74 billion was transferred to various entities as part of “de minimis” aid (compared to PLN 5.27 billion in 2016). The greatest financial support was provided by district heads (PLN 2.15 billion), followed by commune heads, mayors and city presidents (PLN 1 billion), and province marshals (PLN 847.7 million). Microcompanies received most of the funds (PLN 4.47 billion). Small companies got PLN 1.35 billion, medium ones – PLN 618 million, and large ones – PLN 308 million. We already know the preliminary data for 2018, when “de minimis” aid amounted to PLN 5.85 billion.
