L.N. 188 of 2015 – Malta Enterprise Act (CAP 463) Enterprise Support Incentives (Amendment of L.N. 118 of 2015) Regulations, 2015

As from 1st January 2014, the de minimis aid granted to a single undertaking shall be

applicable to an undertaking carrying on or intending to carry out an activity that may

contribute to the economic development of Malta if such undertaking requests assistance

to achieve qualifying certifications.

The total amount of de minimis aid shall not exceed the amount of €200,000 over any

period of three consecutive fiscal years.

A single undertaking shall include all undertakings having at least one of the following

relationships with each other:

a. one undertaking has a majority of the shareholders’ or members’ voting rights in

another undertaking;

b. one undertaking has the right to appoint or remove a majority of the members of

the administrative, management or supervisory body of another undertaking;

c. one undertaking has the right to exercise a dominant influence over another

undertaking pursuant to a contract entered into with that undertaking or to a

provision in its memorandum or articles of association;

d. one undertaking, which is a shareholder in or member of another undertaking,

controls alone, pursuant to an agreement with other shareholders, in or members

of that undertaking, a majority of shareholders’ or members’ voting rights in that


Undertakings having any of the relationships referred to in paragraphs (a) to (d) above

through one or more undertakings shall also be considered to be a single undertaking.

Different thresholds and criteria apply to undertakings engaged in the road transport,

agriculture and fisheries sectors.