This Regulation amends the rules for de minimis state aid in the agricultural sector of the EU. It increases the ceiling for aid that a single undertaking may receive to EUR 50,000 over any 3-year period and extends the validity of the regulation until December 31, 2032. The national caps for cumulative aid are set at 2% of each Member State’s average agricultural output.The Regulation introduces several key structural changes: it requires Member States to establish central registers for de minimis aid by January 1, 2027, eliminates sector cap monitoring to reduce administrative burden, and modifies the calculation period from fiscal years to calendar years. The document includes detailed provisions on how to calculate aid equivalents for loans and guarantees, and sets specific rules for mergers, acquisitions, and company splits.Key provisions include:
– New ceiling of EUR 50,000 per undertaking over 3 years
– Mandatory central registration of aid at national or EU level
– Simplified monitoring requirements with removal of sector caps
– Updated national caps for each Member State based on agricultural output
– Modified rules for calculating aid equivalents for different forms of support
– New transparency requirements for public access to aid information
– Special provisions for Northern Ireland under the Windsor Framework
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