Public support that gives a company a selective economic advantage. EU law restricts it, which is why every instrument names its legal basis: GBER, de minimis, or a sector scheme.
The legal basis decides how an instrument stacks with others. The R&D tax deduction is designed not to be state aid at all.
The EU General Block Exemption Regulation lets states grant certain aid categories such as R&D, regional investment and energy without case-by-case approval from Brussels, at fixed maximum rates per aid type and company size.
GBER-based aid does not use up your de minimis headroom, but its own rate caps are strict.
EU rules cap 'minor' state support at €300,000 per company group over any rolling three-year period. Most SME grants, guarantees and soft loans count toward the ceiling at their aid value.
If your group is near the ceiling, a new grant can be cut or refused, so keep a running total of what you have already had.
