Article 3

1. Aid measures shall be deemed not to meet all the criteria set out in Article 107(1) of the Treaty and shall therefore not be subject to the notification requirement in Article 108(3) of the Treaty if they fulfil the conditions laid down in this Regulation. 2. The total amount of de minimis aid granted per Member State to a single undertaking shall not exceed EUR 300 000 over any period of 3 years. 3. De minimis aid shall be deemed granted at the moment that the legal right to receive the aid is conferred on the undertaking under the applicable national legal regime, irrespective of the date of payment of the de minimis aid to the undertaking. 4. The ceiling laid down in paragraph 2 shall apply irrespective of the form of the de minimis aid or the objective pursued by it and irrespective of whether the aid granted by the Member State is financed entirely or partly by resources of Union origin. 5. For the purposes of the ceiling laid down in paragraph 2, aid shall be expressed as a cash grant. All figures used shall be gross, that is, before any deduction of tax or other charge. When aid is granted in a form other than a grant, the aid amount shall be the gross grant equivalent of the aid. 6. Aid payable in several instalments shall be discounted to its value at the moment it is granted. The interest rate to be used for discounting purposes shall be the discount rate applicable at the time the aid is granted. 7. Where the ceiling laid down in paragraph 2 would be exceeded by the grant of new de minimis aid, that new aid shall not benefit from this Regulation. 8. In the case of mergers or acquisitions, all prior de minimis aid granted to any of the merging undertakings shall be taken into account when determining whether any new de minimis aid to the new or the acquiring undertaking exceeds the ceiling laid down in paragraph 2. De minimis aid lawfully granted before the merger or acquisition shall remain lawful. 9. If one undertaking splits into two or more separate undertakings, de minimis aid granted before the split shall be allocated to the undertaking that benefited from it, which is in principle the undertaking taking over the activities for which the de minimis aid was used. If such an allocation is not possible, the de minimis aid shall be allocated proportionately on the basis of the book value of the equity capital of the new undertakings at the effective date of the split.

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Source: EUR-Lex (Cellar) · retrieved 2026-11-06 · Text as adopted (Official Journal); later amendments are not incorporated in this text.