G/SCM/N/372/EU/Add.19  
 
7 October 2022  
(22-7650) Page: 1/121 
Committee on Subsidies and Countervailing Measures  Original: English  
 
SUBSIDIES  
NEW AND FULL NOTIFICATION PURSUANT TO ARTICLE XVI:1  
OF THE GATT 1994 AND ARTICLE 25 OF THE AGREEMENT  
ON SUBSIDIES AND COUNTERVAILING MEASURES  
EUROPEAN UNION 
Addendum  
The following addendum to the notification dated and received on 3 October 2022 of the 
European  Union relates to subsidy programmes of Malta . 
_______________  
  G/SCM/N/372/EU/Add.19  
 
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  TABLE OF CONTENTS  
  Page  
1.  INVESTMENT AID TAX CREDITS  4 
2.  INVESTMENT AID TAX CREDITS 2014 - 2020  6 
3.  BUSINESS START [B.START]  10 
4.  CERTIFY [TAX CREDITS] 2018 – 2020  14 
5.  SOFT LOANS  16 
6.  INTEREST RATE SUBSIDIES SCHEME  17 
7.  INTEREST RATE SUBSIDY  19 
8.  BUSINESS DEVELOPMENT AND CONTINUITY SCHEME  22 
9.  BUSINESS ADVISORY SERVICES 2018 - 2020  24 
10.  GOZO TRANSPORT GRANT SCHEME  26 
11.  MICRO INVEST  29 
12.  RENT SUBSIDY SCHEME  32 
13.  RENT SUBSIDY 2020  34 
14.  RESEARCH AND DEVELOPMENT 2014 - 2020  36 
15.  RESEARCH AND DEVELOPMENT 2020  39 
16.  R & D FEASIBILITY STUDIES 2014 - 2020  42 
17.  START -UP FINANCE 2017 - 2020  45 
18.  START -UP FINANCE 2020  46 
19.  BUSINESS ASSOCIATIONS GRANT SCHEME  50 
20.  INVESTING IN CRAFTS  52 
21.  INVESTMENT AID FOR ENERGY EFFICIENCY PROJECTS  54 
22.  TAX CREDITS SUPPORTING THE REFURBISHMENT OF  
HOTELS AND RESTAURANTS  57 
23.  START -UP ADVANCE  59 
24.  COOPERATE FOR GROWTH  62 
25.  SUPPORT FOR THE DEVELOPMENT OF BUSINESS UNITS AT THE  
ARTISAN VILLAGE, TA' QALI  64 
26.  FAMILY BUSINESS SUPPORT SERVICES  67 
27.  FAMILY BUSINESS TRANSFER OF OWNERSHIP  70 
28.  SKILLS DEVELOPMENT SCHEME  71 
29.  SKILLS DEVELOPMENT 2020  74 
30.  COVID -19: INVESTMENT AID FOR THE PRODUCTION OF  
COVID -19 RELEVANT PRODUCTS  77 
31.  COVID -19: SUPPORT TO ENTREPRENEURS AFFECTED BY THE  
SPREAD OF COVID -19 [RENT AND ELECTRICITY PAYMENTS OF  
BUSINESS PREMISES]  80 
32.  COVID -19: WAGE SUPPLEMENT SCHEME UNDER THE TEMPORARY  
FRAMEWORK FOR STATE AID MEASURES TO SUPPORT THE ECONOMY  
IN THE CURRENT COVID -19 OUTBREAK  82 
33.  COVID -19: BUSINESS CONTINUITY S CHEME 2020  84 G/SCM/N/372/EU/Add.19  
 
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  34.  COVID -19: FACILITATION OF TELEWORKING ACTIVITIES  86 
35.  COVID -19: SUPPORT FOR LOCAL NEWS MEDIA DURING THE  
COVID -19 OUTBREAK  88 
36.  COVID -19 MEASURES - LAND  89 
37.  COVID -19 MEASURES - LIVESTOCK  90 
38. BOAT RESTORATION SCHEME 2019 - 2020  92 
39. COVID -19 GRANT SCHEME FOR BLUEFIN TUNA (BFT) FISHERS  93 
40. FISHING FOR LITTER SCHEME 2019 - 2020  94 
41. WTO STATE AID - SALMONELLA COMPENSATION TO POULTRY  
PRODUCERS 2019 - 2020  96 
42. WTO STATE AID - TBC COMPENSATION 2019  98 
43. TRAINEESHIP SCHEME  99 
44. WORK EXPOSURE SCHEME  101 
45. WORK PLACEMENT SCHEME  103 
46. YOUTH GUARANTEE 2.0 SCHEME ESF.01.002  104 
47. TRAINING PAYS SCHEME  106 
48. INVESTING IN SKILLS SCHEME  107 
49. ACCESS TO EMPLOYMENT (A2E) SCHEME  109 
50. WORK PROGRAMME INITIATIVE  111 
51. EMPLOYMENT SUPPORT SERVICES FOR MIGRANTS (AMIF N11.01)  112 
52. PROMOTING ECONOMIC COHESION IN GOZO (AGRICULTURAL SECTOR)  113 
53. FRUITS AND VEGETABLES GRADING AND PACKAGING FACILITY  114 
54. PROMOTING ECONOMIC COHESION IN GOZO (FISHERIES SECTOR)  115 
55. PROMOTING ECONOMIC COHESION IN GOZO (INDUSTRIAL SECTOR)  116 
56. GOZO EMPLOYMENT REFUND SCHEME  117 
57.  GOZO BACK OFFICE SCHEME  117 
58.  GOZO TELEWORKING SCHEME  118 
59.  SUPPORTING MARKETING INITIATIVES FOR SPECIFIC NICHE TOURISM  
MARKETS IN GOZO SCHEME  119 
60. RESTORING AND UPGRADING VENUES WITH THE CAPACITY TO  
 HOST MICE EVENTS IN GOZO SCHEME  120 
61. SUPPORTING BUSINESS ENTITIES TO ATTEND AND PARTICIPATE IN 
INTERNATIONAL INFORMATION & INTERNET TECHNOLOGY EVENTS SCHEME  121 
 
  G/SCM/N/372/EU/Add.19  
 
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  INTRODUCTION  
This report covers state aid programmes and schemes that were in operation between 2019 and 
2020. The amounts stated in this report are in the Euro currency ( EUR). 
1.   INVESTMENT  AID TAX CREDITS  
1. Title of the subsidy  
Investment Aid Tax Credits  
2. Period covered by the notification  
The period covered by this notification starts from the 1 January 2019 until the 31  December  2020.  
3. Policy objective and/or purpose of the subsidy  
The Investment Aid Scheme seeks to assist the development of Malta by promoting the expansion 
and diversification of economic activities of enterprises located in Malta as well as to encourage firms 
to set up new establishments.  
The main benefits d erived from this assistance include:  
- increased investment;  
- increased job opportunities;  
- increase in the GDP . 
4. Background and authority for the subsidy  
The Investment Aid Scheme is administered by Malta Enterprise Corporation.  
Malta Enterprise Corporation may issue and publish the official Incentive Guidelines covering this aid 
scheme in terms of Article  8 [3][a] of the Malta Enterprise Act, Chapter 463 of the Laws of Malta.  
The Corporation may design support measures in terms of the Malta Enterprise Act:  
http://www.justiceservices.gov.mt/DownloadDocument.aspx?app=lom&itemid=8929&l=1   
The Investment Aid Regulations as Subsidiary Legis lation 463.02 to the Malta Enterprise Act, 
mentioned in the previous paragraph, forms the national legal basis of this aid scheme.  
http://justiceservices.gov.mt/Do wnloadDocument.aspx?app=lom&itemid=11607&l=1  
The terms and conditions covering this aid scheme are in line with Article 13 – Regional investment 
and employment aid of Section 1 - Regional Aid of Commission Regulation (EC) No . 800/2008 of 
6 August 2008 decl aring certain categories of aid compatible with the common market in application 
of Articles 87 and 88 of the Treaty (General block exemption Regulation). The State Aid number of 
the Investment Aid Scheme is SA 34221 (2012/X) . 
In terms of the Malta Enterpr ise Act mentioned above, the parameters of aid and details of the 
support measure are found in the Incentive Guidelines. These Incentive Guidelines are a set of rules 
issued by the Corporation from time to time containing details on the definition, applica tion, 
administration, grant and revocation of the schemes. The Incentive Guidelines for Investment Aid 
Tax Credits may be accessed by using the following link:  
https://www.maltaenterprise.com/sites/default/files/Investment%20Aid%20Tax%20Credits%20In
centive%20Guidelines%20%28valid%20up%20to%20June%202014%29.pdf  G/SCM/N/372/EU/Add.19  
 
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  5. Form of subsidy  
The scheme allows aid to be awarded as a cash grant or a tax credit. When aid is awarded as a tax 
credit, the aid will be granted automatically subject to certain objective cr iteria being fulfilled. If the 
form of aid was not in the form of a tax credit, then the aid must be pre -approved in writing before 
work on the project is initiated. The aid reported in the relevant period refers only to tax credit in 
respect of project th at met the parameters of the scheme due to the nature of tax credits are 
materialising following the investment.  
The assistance provided by this support measure is calculated either in reference to material and 
immaterial investment costs resulting from an  initial investment project or in reference to wage 
costs for the initial two [2] years of jobs directly created by the investment project.  
6. To whom and how the subsidy is provided  
Eligible enterprises for the assistance provided by this aid scheme may be Micro, SMEs or Large 
Enterprises.  
Aid Intensities  
The total amount of investment aid that may be awarded in terms of these regulations for a given 
investment project shall be:  
− In the case of a company which qualifies as a "Small"  enterprise, never e xceed 50% 
of the eligible investment;  
− In the case of a company which qualifies as a "Medium"  enterprise, never exceed 
40% of the eligible investment;  
− In the case of a company which qualifies as a "Large"  enterprise, never exceed 30% 
of the eligible investm ent; 
Qualifying Activities  
The activities that qualify for Investment Aid are as follows:  
[a] [i] the production, manufacture, improvement, assembly, preservation, processing 
of any goods, materials, commodities, equipment, plant and machinery;  
 [ii] the rendering of any industrial services analogous to the activities mentioned  
in [i] above;  
[iii] the repair, overhaul or maintenance of pleasure crafts, yachts not having  more 
than thirty berths, aircraft, engines or equipment incorporated or used  in such 
vessels or aircraft;  
[b] Information and Communications Technology [I.C.T.] development activities, 
software development, Information Technology [I.T.] enabled services including call 
centres and Information Technology [I.T.] solutions, but excluding 
telecomm unications service providers;  
[c] research and development, and innovative start -ups; 
[d] eco-innovations, waste treatment and environmental solutions;  
[e] biotechnology, comprising the production or development of intellectual property or 
goods or the ren dering of services resulting from, or related to, the study, research, 
discovery, application, modification or development of living organisms or materials 
derived from them;  
[f] the provision of facilities directly required in the development or production of 
feature films, television programmes or commercials;  
[g] the provision of science and technology private tertiary education;  
[h] the provision of private health -care services through the setting up of new projects 
carrying out an investment o f not less than EUR 2.5 million in medical equipment, 
excluding land or buildings;  G/SCM/N/372/EU/Add.19  
 
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  [i] the provision of logistics services that include part -transformation that adds value 
by undertakings employing not less than 250 full -time employees or their 
equivalent;  
[j] activities set out in Article 11 of the Malta Freeports Act and carried on mainly in a 
Freeport as defined by the Act by an undertaking licensed under the Act.  
7.  Amount of subsidy  
2019 – EUR 17,831,738.00  
2020 – EUR 9,990,572.00  
The values found in this report relate to fiscal incentives claimed by undertakings as follows:  
 2019: the values are for year of assessment 2019 [financial year 2018];  
 2020: the values are for year of assessment 2020 [financial year 2019].  
The Corporation is not yet in a posi tion to report the values of the aid applicable to fiscal incentives 
for financial year 2020. This information will be reported in the next WTO Report since the Audited 
Financial Statements for financial year 2020 are still not available.  
8. Duration of su bsidy 
This incentive measure was implemented on the 1 January 2008 and terminated on the 
30 June 2014.   
9. Trade effects of the subsidy  
There are no effects on international trade.  
2.   INVESTMENT AID TAX CREDITS 2014 - 2020  
1. Title of the subsidy  
Investment Aid Tax Credits 2014 – 2020 
2. Period covered by the notification  
The period covered by this notification starts from the 1 January 2019 until the 31  December  2020.  
3. Policy objective and/or purpose of the subsidy  
Investment Aid Tax Credits 201 4 – 2020 is intended to facilitate initial investments by encouraging 
the setting up of new establishments and the expansion and development of existing businesses.  
4. Background and authority for the subsidy  
The Investment Aid Tax Credits 2014 – 2020 is a dministered by Malta Enterprise Corporation.  
Malta Enterprise Corporation may issue and publish the official Incentive Guidelines covering this aid 
scheme in terms of Article  8 [3][a] of the Malta Enterprise Act, Chapter 463 of the Laws of Malta.  
The Corp oration may design support measures in terms of the Malta Enterprise Act:  
http://www.justiceservices.gov.mt/DownloadDocument.aspx?app=lom&itemid=8929&l=1   
The Investment Aid [July 2014] Regulations as Subsidiary Legislation 463.10 to the Malta Enterprise 
Act, mentioned in the previous paragraph, forms the national legal basis of this aid scheme.  
http://justiceservices.gov.mt/DownloadDocument.aspx?app=lom&itemid=12252&l=1  G/SCM/N/372/EU/Add.19  
 
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  The terms and conditions covering this aid scheme shall be in line with Commission Regulation [EU] 
No. 651/2014 of 17 June 2014 declaring certain ca tegories of aid compatible with the internal market 
in application of Articles 107 and 108 of the Treaty, [OJ L 187/1, 26.6.2014].  
http://eur -lex.europa.eu/lega l-content/EN/TXT/PDF/?uri=CELEX:32014R0651&from=EN  
In terms of the Malta Enterprise Act mentioned above, the parameters of aid and details of the 
support measure are found in the Incentive Guidelines. These Incentive Guidelines are a set of rules 
issued by  the Corporation from time to time containing details on the definition, application, 
administration, grant and revocation of the schemes. The Incentive Guidelines for Investment Aid 
Tax Credits 2014 – 2020 may be accessed by using the following link:  
https://www.maltaenterprise.com/sites/default/files/Guidelines%20version%203.2_1.pdf  
5. Form of subsidy  
In principle this is a fiscal measure, yet at the discr etion of the Corporation, Cash Grants may be 
exceptionally awarded in respect to initial investment projects that provide a significant growth to 
the Beneficiary. Any such Grants must be approved by the Corporation before the "Start of Works ". 
Qualifying E xpenditure  
Eligible expenditure shall be considered to be tangible and intangible assets that are incurred as a 
result of an eligible Initial Investment Project.  
The value of qualifying expenditure is calculated either as the value of qualifying assets acquired in 
relation to an initial investment project or the value of wage costs for jobs directly created by the 
initial investment project. In any case, all figures used shall be taken before any deduction of tax or 
other charge [unless such taxes  or charges are otherwise recoverable].  
Qualifying Tangible Assets  
For the purpose of this Support Measure, "Qualifying Tangible Assets " means assets consisting of 
land, building and plant, machinery and equipment. The assets required shall be new for SMEs  and 
for the acquisition of an establishment. In any case, the asset needs to be first time used in Malta.  
With the exception of plant or equipment which has become outdated due to rapid technological 
change, the tangible assets must be kept by the underta king for at least five [5] years or three [3] 
years in the case of SMEs, after completion of the investment.  
Qualifying Intangible Assets  
For the purpose of this Incentive, "Qualifying Intangible Assets " means assets that do not have a 
physical or financi al embodiment such as patent rights, licences, know -how or other intellectual 
property. Costs for the procurement of Qualifying Intangible Assets shall be considered only if the 
assets are:  
[a] used exclusively in the undertaking receiving the aid;  
[b] regarded as amortizable assets;  
[c] purchased under market conditions from third parties unrelated to the buyer;  
[d] included in the assets of the undertaking receiving the aid and must remain 
associated with the project for which the aid is granted for at le ast five years or three 
years in the case of SMEs.  
For Large Undertakings, costs of intangible assets are eligible only up to a limit of 50% of the total 
eligible investment costs for the initial investment.  G/SCM/N/372/EU/Add.19  
 
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  Qualifying assets when acquiring the assets of a n establishment  
In the case of acquisition of the assets belonging to an establishment that has closed or would have 
closed had it not been purchased, the following rules shall be applicable:  
[a] Only the costs of assets purchased from third parties unrelated to the buyer shall be 
taken into consideration. The transaction shall take place under market conditions;  
[b] If aid has already been granted for the acquisition of assets prior to their purchase, 
the costs of those assets shall be deducted from the eligible costs related to the 
acquisition of an establishment;  
[c] Where a member of the family of the original owner, or an employee, takes over a 
small enterprise, the condition that the assets be bought from third parties unrelated 
to the buyer shal l be waived ; 
[d] The acquisition of shares does not constitute initial investment and hence does not 
constitute a qualifying expenditure.  
Calculating the value of investment on the basis of jobs created  
For calculating the value of qualifying investment on the basis of job creation, the qualifying wage 
costs covering new employment created within three [3] years of the completion of the investment 
project shall be considered. The value of aid shall be calculated as the estimate of wage costs ar ising 
from job creation as a result of an initial investment, calculated over a period of two [2] years and 
actual disbursement of support will be in relation to actual costs incurred.  
6. To whom and how the subsidy is provided  
To be eligible for aid throu gh this Incentive, an undertaking must operate from Malta and be 
incorporated in the European Union as a partnership en nom collectif , en commandite  or a limited 
liability company, co -operative, family business or similar set -up.  
Eligible Projects  
Initial  Investment Projects shall be considered for support if:  
• the investment is related to the development of a Qualifying Economic Activity ; 
• the underlying Qualifying Economic Activity shall be retained in Malta for the 
minimum period of at least five [5] years or three [3] years in the case where the 
beneficiary is an SME, after completion of the investment ; 
• the beneficiary provides a financial contribution of at least 25% of the eligible costs, 
either through its own resources or by external financing, in  a form, which is free of 
any public support ; 
• the applicant confirms that it has not carried out a relocation to the establishment 
in which the initial investment for which aid is requested is to take place, in the 
two [2] years before aid application and commits that it will not carry out a relocation 
up to a period of two years after completion of the investment for which aid is 
requested.  
Eligible Initial Investment Projects for SMEs  
Investment Aid Tax Credits shall be awarded to SMEs in  respect to "initial investment " meaning:  
• an investment in tangible and intangible assets resulting in;  
o the setting -up of a new establishment ; 
o the extension of the capacity of an existing establishment ; 
o a fundamental change in the overall production proces s of an existing 
establishment ;  
o a diversification of the output of an establishment into products not previously 
produced in the establishment; or  G/SCM/N/372/EU/Add.19  
 
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  • the acquisition of assets belonging to an establishment that has closed or would 
have closed had it not bee n purchased, and is bought by an investor unrelated to 
the seller [nevertheless the sole acquisition of the shares of an undertaking is 
excluded].  
Eligible Initial Investment Projects for Large Enterprises  
Investment Aid Tax Credits shall be awarded to la rge enterprises in respect to "initial investments 
in favour of a new economic activity or activities " as long as the activity is not the same or a similar 
activity to the activity previously performed in the establishment (i.e. an activity falling under t he 
same class [four -digit numerical code] of the NACE Rev. 2 statistical classification of economic 
activities as laid down in Regulation [EC] No . 1893/2006 of the European Parliament and of the 
Council of 20 December 2006 establishing the statistical clas sification of economic activities NACE 
Revision 2 and amending Council Regulation [EEC] No . 3037/90 as well as certain EC Regulations 
on specific statistical domains].  
An "initial investment in favour of a new economic activity or activities " means:  
[a]  an investment in tangible and intangible assets related to the setting up of a new 
establishment, or to the diversification of the activity of an establishment, under the 
condition that the new activity is not the same or a similar activity to  the activity 
previously performed in the establishment; or  
[b]  the acquisition of the assets belonging to an establishment that has closed or would 
have closed had it not been purchased, and is bought by an investor unrelated to 
the seller, under the co ndition that the new activity to be performed using the 
acquired assets is not the same or a similar activity to the activity performed in the 
establishment prior to the acquisition. [Nevertheless the sole acquisition of the 
shares of an undertaking is exc luded].   
Applicable Aid Intensity1  
A) Applicable Aid intensities for projects where the "start of works " is on or after 
1 January  2018 and before 31  December  2020  
The total amount of investment aid that may be awarded in terms of these regulations for a given 
investment project shall not exceed:  
a) 30% of the qualifying expenditure for an undertaking which qualifies as a "Small"  
undertaking;  
b) 20% of the qualifying expenditure for an undertaking which qualifies as a 
"Medium -sized" undertaking;  
c) 10% of the qualifying expenditure for an undertaking which qualifies as a "Large"  
undertaking;  
d) hotels are eligible to, 10% of the eligible expenditure in the case large undertakings, 
and 15% in the case of small and medium undertakings.   
B) Large Investment Projects  
For "Large Investment Projects " meaning initial investment projects with value of eligible costs 
exceeding EUR 50 million, the applicable maximum permissible aid shall be adjusted according to 
the following formula:  
Maximum a id amount = R x [A + 0.50 x B + 0 x C]  
 
1 For the purposes of calculating aid intensity and eligible costs, all figures used shall be taken before any 
deduction of tax or other charge.  G/SCM/N/372/EU/Add.19  
 
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  Where:  
R is the maximum aid intensity applicable in the area concerned established in an approved regional 
map and which is in force on the date of granting the aid, excluding the increased aid intensity for 
SMEs;  
A is the initial EUR 50 million of eligible costs;  
B is the part of eligible costs between EUR 50 million and EUR 100 million; and  
C is the part of eligible costs above EUR 100 million.  
Any initial investment started by the same undertaking [at group leve l] within a period of 
three  [3] years from the date of "start of works " or other aided investment in the same level 3 region 
of the Nomenclature of Territorial Units for Statistics shall be considered to be part of a single 
investment project. Where such s ingle investment project is a large investment project, the total aid 
amount for the single investment project shall not exceed the adjusted aid amount for large 
investment projects.  
7. Amount of subsidy  
2019 – Cash Grants:  EUR 72,000.00  Tax Credits:  EUR 14,368,080.00  
2020 – Cash Grants:  EUR NIL Tax Credits:  EUR 17,382,570.00  
The values found in this report relate to fiscal incentives claimed by undertakings as follows:  
2019: the values are for year of assessment 2019 [financial year 2018];  
2020: the val ues are for year of assessment 2020 [financial year 2019].  
The Corporation is not yet in a position to report the values of the aid applicable to fiscal incentives 
for financial year 2020. This information will be reported in the next WTO Report since the Audited 
Financial Statements for financial year 2020 are still not available.  
8. Duration of subsidy  
The Investment Aid Tax Credits [2014 – 2020] was affective as from 1 July 2014 and remained in 
force until the 31 December 2020.  
9. Trade effects of the s ubsidy  
There are no effects on international trade.  
3.   BUSINESS START [B.START]  
1. Title of the Subsidy  
Business START  [also known as B.Start]  
2. Period covered by the notification  
The period covered by this notification starts from the 1 January 2019 until the 31  December  2020.  
3. Policy objectives  
The Corporation, through Business START, is offering assistance to small start -up undertakings. The 
Support Measure is intended to support small start -up undertakings that have a viable business 
concept and are in their early stages of their development. Ensuring that viable small start -up 
undertakings have access to suitable assistance is essential for a sustainable economy. In this 
regard, the Corporation is dedicated to creating the conditions for a strong  sustainable growth by G/SCM/N/372/EU/Add.19  
 
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  ensuring that small start -up undertakings in the region of Malta are assisted so that they may be 
competitive, dynamic and able to internationalise and participate in efficient markets.  
The benefits expected to be derived from this s cheme are related to facilitating access to finance for 
small start -up undertakings that are in the process of establishing and/or consolidating a business 
operation that has been deemed as economically feasible and innovative. Various studies have 
shown t hat financial access promotes growth for undertakings through the provision of credit to both 
new and existing businesses. Such financing is beneficial to both the beneficiaries and in return to 
the economy in general by accelerating economic growth, inten sifying competition, as well as 
boosting employment.  
For the purpose of this Support Measure, a "Small Start -up Undertaking " shall be defined as an 
unlisted Small Undertaking that has been established for less than five [5] years and which fulfils all 
the following conditions:  
a. it has not taken over the activity of another enterprise;  
b. it has not yet distributed profits;  
c. it has not been formed through a merger. Enterprises formed through a merger 
between undertakings that are individually eligible for aid shall also be considered 
as eligible undertakings up to five [5] years from the date of registration of the 
oldest enter prise participating in the merger.  
The main factors determining whether an undertaking is a Small Undertaking are:  
• number of employees which must be less than fifty [50] Full Time Equivalent [FTE] 
employees; and  
• a turnover or balance sheet total which doe s not exceed EUR10 million.  
Establishment Date [Start -up Date]  
For undertakings that are subject to registration [such as a Limited Liability Companies] the 
Establishment Date shall be deemed to be the date of registration with the relevant authority. In 
respect to undertakings that are not subject to registration, the five [5] years eligibility period will 
be considered to start from the moment when the undertaking becomes liable to tax on income from 
its economic activity.  
In line with the above the foll owing shall be applicable:  
i. in the case of limited liability companies, the Establishment Date shall be determined 
as the date of registration in the European Union as a partnership en nom collectif, 
en commandite  or a limited liability company or a similar set -up; 
ii. in the case of self –employed, the Establishment Date shall be determined as the 
date the person registered as a self -employed with Jobsplus ; 
iii. in the case of registered partnerships, the Establishment Date shall be determined 
as the date an agreement is signed between the part ies within the respective 
partnerships as duly registered in the European Union ;  
iv. in the case of unregistered partnerships the earlier date in which any involved 
individual was registered as a self -employed or any involved entity was duly set up 
as per app licable regulations. Unregistered partnership agreements have to be 
notarized ;  
v. in the case of cooperatives, the Establishment Date shall be determined as the date 
of registration of the cooperative with the Co -operatives Board for evaluation ; 
vi. in instance where an undertaking is partnered or linked to other undertakings the 
earlier date in which any of the related undertakings was established shall be 
considered as the Establishment Date.  G/SCM/N/372/EU/Add.19  
 
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  4. Background and authority for the subsidy  
Business START  is administered by Malta Enterprise Corporation.  
The official Incentive Guidelines covering this aid scheme are issued and published in terms of 
Article  8 [3][a] of the Malta Enterprise Act, Chapter 463 of the Laws of Malta.  
The Corporation may design sup port measures in terms of the Malta Enterprise Act:  
http://justiceservices.gov.mt/DownloadDocument.aspx?app=lom&itemid=8929&l=1   
Regulation 12 of the Assistance to Small and Medium -sized Undertakings Regulations as subsidiary 
legislation 463.03 to the Malta Enterprise Act, Chapter 463 of the Laws of Malta forms the national 
legal basis of this Aid Scheme.   
http://justiceservices.gov.mt/DownloadDocument.aspx?app=lom&itemid=11608&l=1  
The terms and conditions covering this aid scheme are in line Commission Regulation [EU] 
No. 651/2014 of 17 June 2014 declaring certain categories of aid compatible with the internal market 
in application of Articles 107 and 108 of the Treaty [General Block  Exemption Regulation].  
http://eur -lex.europa.eu/legal -content/EN/TXT/PDF/?uri=CELEX:32014R0651&from=EN  
In terms of the Malta Enterprise Act mentioned above, the parameters of aid and details of the 
support measure are found in the Incentive Guideline s. These Incentive Guidelines are a set of rules 
issued by the Corporation from time to time containing details on the definition, application, 
administration, grant and revocation of the schemes. The Incentive Guidelines for Business START 
[B.Start]  may b e accessed by using the following link:  
https://www.maltaenterprise.com/sites/default/files/Business%20Start%20%28B%20Start%2 9%
20Version%206%20FINAL_0.pdf  
5. Form of subsidy  
Eligible start -up undertakings may be awarded a maximum grant of up to EUR 25,000 over a period 
of twelve [12] months.  
An initial instalment of up to EUR 10,000 shall be paid once the project is approved.  The initial 
payment shall only be paid one the applicant registers a minimum of one [1] employee. Subsequent 
instalments shall be paid quarterly after the Corporation reviews and endorses that the progress 
achieved is in line with the business plan as appr oved or as adjusted to adapt to market requirement. 
The grant at the end of each quarter shall be calculated by multiplying EUR 1,500 to the number of 
Full Time Employees which have been engaged with the beneficiary at least one [1] month prior to 
the end of the quarter in review. The total payment in any quarter shall not exceed EUR 10,000.  
Subsequent instalments shall be paid quarterly after the Corporation reviews and endorses that the 
progress achieved is in line with the business plan as approved or as  adjusted to adapt to market 
requirements. The grant at the end of each quarter shall be calculated by multiplying EUR 1,500 to 
the number of Full Time Employees who have been engaged with the beneficiary at least one  [1] full 
month prior to the end of the  quarter in review.  
If the beneficiary is female who is actively involved in the business development and controls at 
least 50% of the undertaking, the grant at the end of each quarter shall be calculated by multiplying 
EUR 2,000 to the number of Full Time  Employees who have been engaged with the beneficiary at 
least one [1] month prior to the end of the quarter in review.  
The Corporation may approve that a Beneficiary is disbursed up to EUR 1,000 per quarter if at the 
quarter review the beneficiary does no t employ any full time employees. This concession shall be 
subject to the terms specified in the Corporation's approval on the support.  
The total payment in any quarter shall not exceed EUR 10,000.  G/SCM/N/372/EU/Add.19  
 
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  This assistance may only be provided to beneficiaries as l ong as:  
[a] the beneficiary is classified as a start -up undertaking at the start of the quarter being 
reviewed.  
[b] the beneficiary is carrying out or is in the process of setting up the eligible activity 
as approved by the Corporation.  
Beneficiaries must carry out a commercial activity where principle business shall be classified under 
one [1] of these sectors:  
• manufacturing;  
• electricity, gas, steam and air conditioning supply;  
• water supply, sewerage, waste management and remediation activities;  
• transport and storage;  
• information and communication;  
• professional, scientific and technical activities;  
• administrative and support service activities;  
• human health and social work activities;  
• arts, entertainment and recreation;  
• mining and Quarrying  
• wholesale and retail trade; repair of motor vehicles and motorcycles  
• accommodation and food service activities  
• financial and i nsurance activities  
• real estate activities  
• education  
• other service activities.  
6. To whom and how the subsidy is provided  
The support measure is intended to support Small Start -up Undertakings that have a viable business 
concept and are in their early stages of their development. Ensuring that viable small start -up 
undertakings have access to suitable assistance is essential for a sustainable economy. In this 
regard, the Corporation is dedicated to creating the conditions for a strong sustainable growth  by 
ensuring that small start -up undertakings in the region of Malta are assisted so that they may be 
competitive, dynamic and able to internationalise and participate in efficient markets.  
For the purpose of this Measure, a "Small Start -Up Undertaking " shall be defined as an Unlisted 
Small Undertaking that has been established for less than five [5] years and which fulfils all of the 
following conditions:  
• it has not taken over the activity of another enterprise;  
• it has not yet distributed pr ofits; 
• it has not been formed through a merger. Enterprises formed through a merger 
between undertakings that are individually eligible for aid, shall also be considered 
as eligible undertakings up to five [5] years from the date of registration of the old est 
enterprise participating in the merger.  
For undertakings that are not subject to registration, the five [5] years eligibility period will be 
considered to start from the moment when the undertaking becomes liable to pay income tax on 
income from its ec onomic activity.  
For undertakings that are subject to registration, [such as Limited Liability Companies], the 
Establishment Date shall be deemed to be the date of registration with the relevant authority.  G/SCM/N/372/EU/Add.19  
 
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  The Beneficiary must be an economic undertaking e stablished within the European Union and with 
an operating base in Malta.  
7. Amount of subsidy  
2019 – EUR 175,000.00  
2020 – EUR 675,000.00  
8. Duration of subsidy  
This Support Measure was launched on the 1 June 2015 and was available till 31 December 2020.  
9. Trade effects of the subsidy  
There were no effects on international trade.  
4.   CERTIFY [TAX CREDITS] 2018 – 2020  
1. Title of Aid Scheme  
Certify [Tax Credits] 2018 - 2020 
2. Period covered by the notification  
The period covered by this notification starts from the 1 January 2019 until the 31  December  2020.  
3. Policy Objective  
The main objective of this Support Measure is to increase the awareness of industry standards 
among the business community and to help disseminate the importance of such standards in 
suppor ting undertakings tackle the challenges of modern business.  
The assistance will encourage undertakings to continuously improve the quality of their products, 
services and processes through the attainment of industry recognised certifications and quality 
marks. 
4. Background and authority for the subsidy  
Certify [Tax Credits] 2018 – 2020 is administered by Malta Enterprise Corporation.  
The official Incentive Guidelines covering this aid scheme are issued and published in terms of 
Article  8 [3][a] of the Malt a Enterprise Act, Chapter 463 of the Laws of Malta.  
The Corporation may design support measures in terms of the Malta Enterprise Act:  
http://justiceservices.gov.mt/ DownloadDocument.aspx?app=lom&itemid=8929&l=1  
The Enterprise Support Incentives Regulation as subsidiary legislation 463.04 to the Malta Enterprise 
Act, Chapter 463 of the Laws of Malta forms the national legal basis of this Aid Scheme.  
http://www.justiceservices.gov.mt/DownloadDocument.aspx?app=lom&itemid=11609&l=1  
The terms and conditions covering this aid scheme are in line with the Commissio n Regulation [EU] 
No. 1407/2013 of 18 December 2013 on the application of Articles 107 and 108 of the Treaty on the 
Functioning of the European Union to de minimis  aid [the de minimis  Regulation].  
The total amount of de minimis  aid granted to a single unde rtaking shall not exceed the amount of 
EUR 200,000 over any period of three consecutive fiscal years.  G/SCM/N/372/EU/Add.19  
 
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  This aggregate maximum threshold applies in principle to all economic sectors with the exception of 
the road transport, agriculture and fisheries sectors for which different thresholds and criteria apply. 
The term "undertaking"  includes also all companies in a group [which fall under the direct or indirect 
ownership or control of the same ultimate parent company] and relevant partner and linked 
enterprises as defined in Annex I of Commission Regulation [EU No. 651/2014 of 17 June 2014]. 
This period covers t he fiscal year concerned as well as the previous two fiscal years. "Fiscal year"  
means the fiscal year as used for tax purposes by the undertaking concerned.  
This maximum threshold would include all State aid granted under this aid scheme and any other 
State aid measure granted under the de minimis  rule including that received from any entity other 
than Malta Enterprise. Any de minimis  aid received in excess of the established threshold will have 
to be recovered, with interest, from the undertaking receiving the aid.  
http://ec.europa.eu/c ompetition/state_aid/legislation/de_minimis_regulation_en.pdf  
In terms of the Malta Enterprise Act mentioned earlier, the parameters of aid and details of the aid 
scheme are found in the Incentive Guidelines. These Incentive Guidelines are a set of rules i ssued 
by the Corporation from time to time containing details on the definition, application, administration, 
grant and revocation of aid schemes. The Incentive Guidelines for the aid scheme Certify [Tax 
Credits] 2018 – 2020  are accessible on the following  link: 
http://www.maltaenterprise.com/sites/default/files/Incentive%20Guidelines%20Certify%20%28V1
.0%29.pdf  
5. Form of subsidy  
The assistan ce provided is in the form of a tax credit of up to EUR 25,000 per certification.  
Qualifying Expenditure  
Eligible costs must be rendered and paid for on a date which is after the launch of this incentive and 
prior to the submission of the application form to the Corporation.  
[A] Consultancy Costs:  
Consultancy services provided by third parties leading to qua lifying certifications shall be 
considered eligible. The capping established by the Corporation is final.  
[B] Certification Costs:  
Costs incurred from a Certifying Body  as may be required by the undertaking to achieve the 
Certification. These costs include  first time audits, due diligence, verification service, and 
laboratory costs.  
6. To whom and how the subsidy is provided  
This Incentive is open to all undertakings which, at point of application, satisfy the criteria 
established within the Incentive Guide lines.  
Applicable Aid Intensity  
The maximum aid intensity shall be capped as follows:  
Eligible Costs  % 
Consultancy  50 
Certification  75 G/SCM/N/372/EU/Add.19  
 
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  The total aid that may be awarded to any single undertaking through this measure is capped at 
EUR 25,000 per certification.  
Consultancy costs are capped at EUR 2,500 per certification.  
7. Amount of subsidy  
2019 – EUR 41,964.00  
2020 – EUR 152,439.00  
8. Duration of subsidy  
This Incentive will be available between 16 April 2018 and 30 November 2020.  
9. Trade effects of the subsidy  
There are no effects on international trade.  
5.   SOFT LOANS  
1. Title of the subsidy  
Soft Loans  
2. Period covered by the notification  
The period covered by this notification starts from the 1 January 2019 until the 31  December  2020.  
3. Policy objective  
This support measure provides assistance through loans at low interest rates for part financing 
investments i n qualifying expenditure.  
This assistance aims at promoting competitiveness through:  
- the acquisition of tangible and intangible capital assets for more effective and 
efficient production and supply of services;  
- innovation;  
- energy and water conservati on. 
The assistance also encourages investment in:  
- research and development;  
- plant and machinery first used in Malta.  
4. Background and authority for the subsidy  
This Incentive is administered by Malta Enterprise Corporation.  
The legal basis of this assistance is Regulation 8 of the Business Promotion Regulations as subsidiary 
legislation 325.06 to the Business Promotion Act, Chapter 325 of the Laws of Malta:  
http://www.justiceservices.gov.mt/DownloadDocument.aspx?app=lom&itemid=9791&l=1  
The Regulation for Soft Loans  may be accessed using the following link:  
https://www.maltaenterprise.com/su pport/soft -loans  G/SCM/N/372/EU/Add.19  
 
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  5. Form of subsidy  
Qualifying companies may be assisted by low interest rate loans covering up to 75% of the qualifying 
expenditure undertaken by them.  
Qualifying expenditure refers to expenditure of a capital nature which is incurred in a cquiring, 
developing or constructing tangible fixed assets consisting of:  
a) land, industrial buildings or structures [including warehouses and offices but 
excluding showrooms] within an industrial building or structure.  
b) plant and machinery, including c omputer hardware, office furniture and fittings or 
commercial vehicles as may be certified by the Corporation as essential for the 
implementation of a qualifying investment project.  
c) the acquisition or development of technology or know -how whether this i s patented 
or not.  
The loan must be secured by a general hypothec over the property of the company receiving the 
loan in addition to any other security which the Corporation may require.  
The Corporation may further accept a bank guarantee or other similar security in respect of its loan 
instead of or in addition to a general hypothec.  
The repayment of the loan and payment of interest thereon shall be made within a period of time 
and at instalments to be agreed upon with the Corporation. Such period shall in  no case exceed ten 
years from the date on which the first loan amount was received by the company.  
6. To whom and how the subsidy is provided  
Qualifying companies may be assisted by low interest rate loans covering up to 75% of the qualifying 
expenditure undertaken by them.  
7.  Amount of subsidy  
2019 – EUR 716,572.00  
2020 – EUR NIL 
8. Duration of subsidy  
This measure was terminated on 1 July 2019.  
https://legislation.mt/eli/ln/2019/284/eng  
9. Trade effects of the subsidy  
There are no effects on international trade.  
6.   INTEREST RATE SUBSIDIES SCHEME  
1. Title of the subsidy  
Interest Rate Subsidies Scheme  
2. Period covered by the notification  
The period covered by this notification starts from the 1 January 2019 until the 31  December  2020.  G/SCM/N/372/EU/Add.19  
 
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  3. Policy objective  
A qualifying company may benefit from this support measure through subsidised rate s of interest 
payable by the company on loans which the said company may take out in order to acquire additional 
assets to be employed in the undertaking's trade or business to the extent that the expenditure on 
such assets constitutes qualifying expenditu re.  
Qualifying expenditure refers to expenditure of a capital nature which is incurred in acquiring, 
developing or constructing tangible fixed assets consisting of:  
a) land, industrial buildings or structures [including warehouses and offices but 
excludin g showrooms] within an industrial building or structure ; 
b) plant and machinery, including computer hardware, office furniture and fittings or 
commercial vehicles as may be certified by the Corporation as essential for the 
implementation of a qualifying in vestment project ; 
c) the acquisition or development of technology or know -how whether this is patented 
or not.  
The subsidy provided shall be in respect of loans taken to finance qualifying expenditure for which 
a soft loan has not been granted.  
Qualifying loans under this incentive shall be loans provided by banks and other licenced financial 
institutions.  
4. Background and authority for the subsidy  
This Incentive is administered by Malta Enterprise Corporation.  
The legal basis of this assistance is Regulation 9 of the Business Promotion Regulations as subsidiary 
legislation 325.06 to the Business Promotion Act, Chapter 325 of the Laws of Malta:  
http://www. justiceservices.gov.mt/DownloadDocument.aspx?app=lom&itemid=9791&l=1  
The Regulations for Interest Rates Subsidies Scheme may be accessed using the following link:  
https://www.m altaenterprise.com/support/interest -rate-subsidies  
5. Form of subsidy  
Aid provided by this support measure is a subsidy on the interest rate payable on loans.  
6. To whom and how the subsidy is provided  
This incentive intends to support new investment projects undertaken by enterprises engaged in 
manufacturing.  
This incentive consists of a loan interest rate subsidy of 1%, 2%, or 3%.  This interest rate subsidy 
may be granted on interest payable to a bank during the first five years of the dur ation of the loan 
taken to finance investment in plant and equipment.  
7. Amount of subsidy  
2019 – EUR 106,433.00   
2020 – EUR NIL 
8. Duration of subsidy  
This measure was terminated on 1 July 2019.  
https://legislation.mt/eli/ln/2019/284/eng  G/SCM/N/372/EU/Add.19  
 
- 19 - 
 
  9. Trade effects of the subsidy  
There are no effects on international trade.  
7.   INTEREST RATE SUBSIDY  
1. Title of the subsidy  
Interest Rate Subsidy  
2. Period covered by the notification  
The period covered by this notification starts from the 1 January 2019 until the 31  December  2020.  
3. Policy objective  
The purpose of this scheme is to support qualifying businesses by subsidising the cost of debt finance 
of a term loan. Through this support, Malta Enterprise is aim ing to facilitate investment in industry 
and innovative setups by enabling them to develop their operations and take products and services 
to the market.  
4. Background and authority for the subsidy  
This Incentive is administered by Malta Enterprise Corpora tion. 
The legal basis of this aid is a new regulation, Interest Rate Subsidy Regulations as Subsidiary 
Legislation to the Malta Enterprise Act, Chapter 463 of the Laws of Malta.  
Malta Enterprise Corporation may design support measures in terms of the Malta  Enterprise Act:  
http://justiceservices.gov.mt/DownloadDocument.aspx?app=lom&itemid=8929&l=1  
The Interest Rate Subsidy Regulations 2019, as subsidiary legislation 463.31 to the Malta Enterprise 
Act, Chapter 463 of the Laws of Malta forms the national legal basis of this Ai d Scheme.  
https://legislation.mt/eli/sl/463.31/eng  
The terms and conditions covering this aid scheme are in line Commission Regulation [EU] 
No. 651/2014 of 17 June 2014 declaring certain categories o f aid compatible with the internal market 
in application of Articles 107 and 108 of the Treaty [General Block  Exemption Regulation].  
http://eur -lex.europa.eu/l egal-content/EN/TXT/PDF/?uri=CELEX:32014R0651&from=EN  
In terms of the Malta Enterprise Act mentioned above, the parameters of aid and details of the 
support measure are found in the Incentive Guidelines. These Incentive Guidelines are a set of rules 
issued  by the Corporation from time to time containing details on the definition, application, 
administration, grant and revocation of the schemes. The Incentive Guidelines for Interest Rate 
Subsidy  may be accessed by using the following link:  
http://www.maltaenterprise.com/sites/default/files/Interest%20Rate%20Subsidy%20Incentive%2
0Guidelines%20%28Version%201.0%29_0.pd f 
5. Form of subsidy  
The Corporation may support eligible initial investment projects with an Interest Rate Subsidy that 
shall not exceed an interest rate equivalent to three percent (3%) per annum. In any case, 1% of 
the interest rate charged by the bank must be paid by the beneficiary. Irrespective of the term of 
the loan, the subsidy shall only be available up to the tenth (10th) year from the date of the initial 
drawdown.  
The Corporation shall establish a maximum annual subsidy in its approval.   G/SCM/N/372/EU/Add.19  
 
- 20 - 
 
  The Aid awarded under this incentive shall be calculated at the net present value of future subsidies 
using the discount rate established in relation to the Base Rates  calculated in accordance with the 
Communication from the  Commission on the revision of the method for setting the reference and 
discount rates  (OJ C 14, 19.01.2008, p.6.). The reference rate to be used for discounting purposes 
shall be the discou nt rate applicable at the moment the aid is granted.  
The Beneficiary shall be required to provide details of a specific loan account which shall be used 
exclusively to pay all eligible costs related to the supported investment project.  The Corporation 
shall only consider eligible payments made directly through from this loan account.  
The beneficiary shall provide a financial contribution of at least 25% of the eligible costs whether 
through its own resources or by external financing in a form which is free of any public support.  
The loan covered by the subsidy shall be used to procure tangible assets which may consist solely 
of construction and/or modification of buildings, plant, machinery and equipment required for the 
initial investment project. All costs must be incurred within 36 months from the first draw down.  
Qualifying Costs shall include finishing costs of buildings and structures such as rendering, cabling, 
and other similar costs that are an integral part of the initial investment project. Th ese costs shall 
be considered as eligible if the applicant demonstrates that these costs are an integral part of the 
investment and are required for the project to become operational.  
All assets acquired shall be new except for costs related to the acquis ition of assets belonging to an 
establishment that has or would have closed down had it not been purchased. If the applicant is an 
SME, the Corporation shall consider used plant, machinery and equipment as eligible as long as such 
assets have not previousl y been used in Malta.  
The tangible assets must be maintained in Malta by the by the undertaking for at least five (5) years 
or at least three (3) years in the case of SMEs, after completion of the investment. This shall not 
prevent the replacement of plant  or equipment that has become outdated or broken within this 
period. In any case the underlying economic activity shall be retained in Malta for the minimum 
period of at least five [5] years or three [3] years in the case where the beneficiary is an SME.  
The following costs shall in no instance be considered as eligible:  
The purchase, acquisition or lease of land and buildings;  
• acquisition of vehicles (include aircraft, boats and ships);  
• acquisition of works of art, antiques and collectables;  
• acquisition of assets through a financial lease;  
• intangible assets.  
6. To whom and how the subsidy is provided  
Loan interest rate subsidies shall only be awarded to SMEs and large undertakings to support loans 
used to finance an initial investment . 
a. Eligibility criteria for SMEs  to support loans used to finance an initial investment 
resulting in :  
• the setting -up of a new establishment;  
• the extension of the capacity of an existing establishment;  
• a fundamental change in the overall production process of an existing 
establishment;   
• the diversification of the output of an establishment into products not 
previously produc ed in the establishment;  
• the acquisition from an unrelated seller of assets belonging to an 
establishment that has closed or would have closed had it not been purchased.  
This excludes the sole acquisition of the shares of an undertaking. The 
transaction sh all take place under market conditions. If aid has already been 
granted for the acquisition of assets prior to their purchase, the costs of those G/SCM/N/372/EU/Add.19  
 
- 21 - 
 
  assets shall be deducted from the eligible costs related to the acquisition of an 
establishment. Where a membe r of the family of the original owner, or an 
employee, takes over a small enterprise, the  condition that the assets be 
bought from third parties unrelated to the buyer shall be waived.   
b. Eligibility criteria for Large Undertakings  to support loans used to finance an initial 
investment in favour of a new economic activity resulting in:  
• the setting up of a new establishment, or the diversification of the activity of 
an establishment, under the condition that the new activity is not the same or 
a similar activity to the activity previously performed in the establishment. For 
aid granted for a diversification of an existing establishment, the eligible costs 
must exceed by at least 200% the book value of the assets that are reused, 
as registered in this fiscal year preceding the start of works;  
• the acquisition from an unrelated seller, of assets belonging to an 
establishment that has closed or would have closed had it not been purchased 
under the condition that the new activity to be per formed using the acquired 
assets is not the same or a similar activity to the activity performed in the 
establishment prior to the acquisition. The transaction shall take place under 
market conditions. If aid has already been granted for the acquisition of  assets 
prior to their purchase, the costs of those assets shall be deducted from the 
eligible costs related to the acquisition of an establishment. Where a member 
of the family of the original owner, or an employee, takes over a small 
enterprise, the cond ition that the assets be bought from third parties unrelated 
to the buyer shall be waived. The acquisition of shares does not constitute 
initial investment.  
Any initial investment started by the same undertaking (at group level) within a period of 
three  (3) years from the date of start of works on another aided investment in the same 
level 3 region of the Nomenclature of Territorial Units for Statistics shall be considered to be part of 
a single investment project. Where such single investment project is a large investment project, the 
total aid amount for the single investment project shall not exceed the adjusted aid amount for large 
investment projects.  
The beneficiary shall confirm that it has not carried out a relocation to the establishment in which 
the initial investment for which aid is requested is to take place, in the two years preceding the 
application for aid and give a commitment that it will not do so up to a period of two years after the 
initial investment for which aid is required is comple ted. 
Applicable Aid Intensities:  
The value of aid in gross grant equivalent shall be adjusted to ensure that the total amount of aid 
for a given investment project shall not exceed:  
a) 30% of the qualifying expenditure for an undertaking which qualifies as a "Small"  
undertaking;  
b) 20% of the qualifying expenditure for an undertaking which qualifies as a 
"Medium -sized" undertaking;  
c) 10% of the qualifying expenditure for an undertaking which qualifies as a "Large"  
undertaking . 
7. Amount of subsidy  
2019 – EUR NIL 
2020 – EUR 898,253.00  G/SCM/N/372/EU/Add.19  
 
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  8. Duration of subsidy  
This Incentive was launched on the 1 July 2019 and shall remain ongoing until 31 December 2022.  
9. Trade effects of the subsidy  
There are no effects on international trade.  
8.   BUSINESS DEVELOPMENT AND CONTINUITY SCHEME  
1. Title of the subsidy  
Business Development and Continuity Scheme  
2. Period covered by the notification  
The period covered by this notification starts from the 1 January 2019 until the 31  December  2020.  
3. Policy objective  
The Business Development and Continuity Scheme is intended to facilitate value adding projects 
that are expected to contribute to the regional development of Malta and to support existing 
underta kings sustain operations during restructuring. The scheme may support various activities 
such as the initial development phase of undertakings establishing an operational base in Malta, 
expansion projects, consolidation of activities and the reorganisation  of activities. Supported 
initiatives should lead to the development of new business or to ensuring the continuity of current 
operations.  
4. Background and authority for the subsidy  
This Incentive is administered by Malta Enterprise Corporation.  
Malta Ente rprise is enabled to issue and publish official Incentive Guidelines in terms of 
Article  8 [3][a] of the Malta Enterprise Act, Chapter 463 of the Laws of Malta.  
The Corporation may design support measures in terms of the Malta Enterprise Act:  
http://www.justiceservices.gov.mt/DownloadDocument.aspx?app=lom&itemid=8929&l=1  
The Enterprise Support Incentives Regulations SL 463.04 [Malta Enterprise Act, Chapter 463 of the 
Laws of Malta] provides the legal basis of this incentive . 
http://www.justiceservices.gov.mt/DownloadDocume nt.aspx?app=lom&itemid=11609&l=1  
These Incentive Guidelines are in line with the Commission Regulation [EU] No. 1407/2013 of 
18th December  2013 on the application of Articles 107 and 108 of the Treaty on the Functioning of 
the European Union to de minimis aid.  
The terms and conditions covering this aid scheme are in line with the Commission Regulation [EU] 
No. 1407/2013 of 18th December  2013 on the application of Articles 107 and 108 of the Treaty on 
the Functioning of the European Union to de minimis aid [the de minimis Regulation].  
The total amount of de minimis aid granted to a single undertaking shall not exceed the amount of 
EUR 200,000 over any period of three consecutive fiscal years.  
This aggregate maximum threshold applies in principle to all economic sectors with the exception of 
the road transport, agriculture and fisheries sectors for which different thresholds and criteria apply.  
The term "undertaking"  includes also all companies in a group [which fall under the direct or indirect 
ownership or control of the same ultimate parent company] and relevant partner and linked 
enterprises as defined in Annex I of Commission Regulation [EC  No. 800/2008]. This period covers G/SCM/N/372/EU/Add.19  
 
- 23 - 
 
  the fiscal year concerned as well as the previous two fiscal years. "Fiscal year"  means the fiscal year 
as used for tax purposes by the undertaking concerned.  
http://ec.europa.eu/competition/state_aid/legislation/de_minimis_regulation_en.pdf  
In terms of the Malta Enterprise Act mentioned earlier, the parameters of ai d and details of the aid 
scheme are found in the Incentive Guidelines. These Incentive Guidelines are a set of rules issued 
by the Corporation from time to time containing details on the definition, application, administration, 
grant and revocation of aid schemes. The Incentive Guidelines for the aid scheme Business 
Development and Continuity Scheme  are accessible on the following link:  
https://www.maltaenterprise.com/sites/default/files/Incentive%20Guidelines%20Version%203%2
0%2801.04.2017%29.pdf  
5. Form of subsidy  
The Corporation tax credits or cash grants of up to EUR 200,000 to undertakings that carry out a 
project  aimed to expand their business operation or to consolidate their current operation.  
In assigning aid under this Incentive, the Corporation will examine the project's potential to provide  
a significant contribution to the Maltese economy by examining various criteria that will include:  
• the feasibility of the project;  
• track record and reputation of the investor;  
• technology transfer;  
• employment;  
• impact; and  
• sustainability.  
A due diligence ma y be required prior to the granting of aid under this Measure to establish that the 
proposed project is feasible and demonstrates a fair chance of success.  
The total amount of de minimis  aid granted to a single undertaking shall not exceed the amount of 
EUR 200,000 [or EUR 100,000 in case of undertakings performing road freight transport for hire or 
reward] over any period of three consecutive fiscal years.  
6. To whom and how the subsidy is provided  
Undertakings that are engaged in the following sectors may  submit an application to the Corporation 
for support under this Measure in relation to the carrying out of a development, restructuring or 
consolidation project even if no call for application has been issued. The requests shall be considered 
within the p arameters as established in the Guidelines:  
a) manufacturing operations;  
b) activities related to the management of waste;  
c) research and Development activities;  
d) the provision of industrial solutions  
e) maintenance, repair and overhaul of aircraft and other electromechanically 
equipment;  
f) artisanal operations; and  
g) the provision of services that are mainly intended for the international market.  
The eligible costs for this Support Measure shall be as follows:  
a) relocation Costs of Key Personnel  
b) payroll Costs  G/SCM/N/372/EU/Add.19  
 
- 24 - 
 
  c) lease and Rental of Real Estate  
d) rights and Licenc es 
e) relocation of Tangible Assets  
f) procurement of Tangible Assets  
g) utility Costs  
Once the project is approved a Letter of Approval shall be issued detailing the conditions of the 
reward that may impose further restrictions beyond those specified in the Guidelines. The Letter of 
Approval shall indicate the value of aid approved and whether the aid was awarded as a fiscal tax 
credit or a cash grant. The Corporation may also agree to disburse any cash grant awarded as an 
advance payment if the Beneficiary increases the amount of paid -up share capital in the company 
to an amount which is equivalent to the aid approved. Any such increase in share capital must be 
confirmed through a financial transaction confirmed through Bank documentation.  
7.  Amount of subsidy  
2019 – EUR 3,537,798  
2020 – EUR 4,875,298  
8. Duration of subsidy  
The implementation date of this aid scheme was 1 May 2016 and will run till 31 December 2020.  
9. Trade effects of the subsidy  
There are no effects on international trade.  
9.   BUSINESS ADVISORY SERVICES 2018 - 2020  
1. Title of the subsidy  
Business Advisory Services 2018 - 2020 
2. Period covered by the notification  
The period covered by this notification starts from the 1 January 2019 until the 31 December  2020. 
3. Policy objective  
The aim of this Support Measure is to address the needs of undertakings at different stages of 
development. Business advisory services are provided with the aim to support undertakings identify 
strengths and to overcome weaknesses i n specific areas.  
SME's and large undertakings are supported to develop internal capacities and skills that should 
increase their competitiveness and provide them with knowledge transfer to facilitate growth and 
improve performance. The business advisor wi ll aim to improve the general competencies of the 
undertaking in mainstram business development issues. Although the business advisory will focus 
on a particular task, the ultimate scope is to transfer knowledge, thus enabling the undertaking [and 
its empl oyees] to gain the skills and competencies to handle similar tasks in the future.  
4. Background and authority for the subsidy  
This Incentive is administered by Malta Enterprise Corporation.  
Malta Enterprise is enabled to issue and publish official Incentive Guidelines in terms of 
Article  8 [3][a] of the Malta Enterprise Act, Chapter 463 of the Laws of Malta.  G/SCM/N/372/EU/Add.19  
 
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  The Corporation may design support measures in terms of the Malta Enterprise Act:  
http://www.justiceservices.gov.mt/DownloadDocument.aspx?app=lom&itemid=8929&l=1  
The Enterprise Support Incentives Regulations SL 463.04 [Malta Enterprise Act, Chapter 463 of the 
Laws of Malta] provides the legal basis of this incentive . 
http://www.justiceservices.gov.mt/DownloadDocume nt.aspx?app=lom&itemid=11609&l=1  
These Incentive Guidelines are in line with the Commission Regulation [EU] No. 1407/2013 of 
18th December 2013 on the application of Articles 107 and 108 of the Treaty on the Functioning of 
the European Union to de minimis aid.  
The terms and conditions covering this aid scheme are in line with the Commission Regulation [EU] 
No. 1407/2013 of 18th December  2013 on the application of Articles 107 and 108 of the Treaty on 
the Functioning of the European Union to de minimis aid [the de minimis Regulation].  
The total amount of de minimis aid granted to a single undertaking shall not exceed the amount of 
EUR 200,000 over any period of three consecutive fiscal years.  
This aggregate maximum threshold applies in principle to all economic sectors with the exception of 
the road transport, agriculture and fisheries sectors for which different thresholds and criteria apply.  
The term "undertaking"  includes also all companies in a group [which fall under the direct or indirect 
ownership or control of the same ultimate parent company] and relevant partner and linked 
enterprises as defined in Annex I of Commission Regulation [EC  No. 800/2008]. This period covers 
the fiscal year concerned as well as the previous two fiscal years. "Fiscal year"  means the fiscal year 
as used for tax purposes by the undertaking concerned.  
http://ec.europa.eu/competition/state_aid/legislation/de_minimis_regulation_en.pdf  
In terms of the Malta Enterprise Act mentioned earlier, the parameters of aid and details of the aid 
scheme are found in the Incentive Guidelines. These Incentive Guidelines are a set of rules issued 
by the Corporation from time to time containing details on the definition, application, administration, 
grant and revocation of aid schemes. The Incentive Guidelines for the aid scheme Business 
Advisory Services 2018 - 2020]  are accessible on the following link:  
http://www.maltaenterprise.com/sites/default/files/Incentive%20Guidelines%20Version%201%20
BAS%20%28Final%20Version%29%201.pdf  
5. Form of subsidy  
The aid shall be g ranted in the form of a Voucher having a monetary value which may not exceed 
EUR 500 with a minimum of five [5] hours of advisory services.  
Any additional advisory will be supported through a fiscal benefit in the form of a tax credit calculated 
at 50% of the costs incurred by the Beneficiary up to a maximum support of EUR 2,000.  
If the Beneficiary requests further services from the advisor that are not covered by this value, these 
services have to be paid by the Beneficiary.  
The total value financed by the  Corporation to an undertaking under this Incentive is limited to 
EUR 2,500 per advisory [up to EUR 500 as a Cash Grant and EUR 2,000 as a Tax Credit].  
Undertakings may benefit from the Business Advisory Services 2018 – 2020 multiple times as long 
as the a dvisory area is distinct from any assistance covered through previous advisory services 
supported.  
6. To whom and how the subsidy is provided  
Aid under this support measure is available to SME's and Large undertakings.  G/SCM/N/372/EU/Add.19  
 
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  The Corporation will establish a numb er of advisory areas in which undertakings may be supported 
through authorised professionals. Beneficiaries will receive a Business Advisory Voucher which can 
be used to pay for an advisor or consultant to assist in addressing specific difficulties or deve lopment 
initiatives within the business endeavour.  
Once the advisory is complete, the advisor will in turn submit the Voucher and a report to the 
Corporation. If the Corporation deems that the report reaches the minimum required standard, the 
advisor will receive the amount indicated by the Beneficiary on the voucher as remuneration from 
the Corporation [as long as this does not exceed the value of the Voucher.  
7. Amount of subsidy  
2019 – EUR 7,000.00  
2020 – EUR 117,500.00  
8. Duration of subsid y 
This aid scheme was effective as from the 1 January 2018 and has terminated on the 
31 December  2020.  
9. Trade effects of the subsidy  
There are no effects on international trade.  
10.   GOZO TRANSPORT GRANT SCHEME  
1. Title of the subsidy  
Gozo Transport Grant Sch eme 
2. Period covered by the notification  
The period covered by this notification starts from the 1 January 2019 until the 31  December  2020.  
3. Policy objective  
The aim of this support measure Gozo Transport Grants Scheme  is to support manufacturing 
undertakings operating from Gozo by reducing the additional inter -island transport cost incurred for 
transporting materials, goods and finished products between Malta and Gozo.  
This assistance serves to reduce the cost -disadvan tages for manufacturers based in Gozo, rendering 
these businesses in a better position to compete effectively within the single market.  
The benefits expected to be derived from this incentive are in relation to providing assistance to 
counter the effect of  the additional operating expenses, which manufacturing companies operating 
from Gozo have to incur as a direct result of the double insularity of the sister island. The incentive 
assists SMEs to be more competitive. Competitive and dynamic SMEs tend to ma ke a sizeable 
contribution to the national economy. Such SMEs drive the GDP and the productivity growth.  
4. Background and authority for the subsidy  
This Incentive is administered by Malta Enterprise Corporation.  
Malta Enterprise is enabled to issue and publish official Incentive Guidelines in terms of 
Article  8 [3][a] of the Malta Enterprise Act, Chapter 463 of the Laws of Malta.  
The Corporation may design support measures in terms of the Malta Enterprise Act:  
http://www.justiceservices.gov.mt/DownloadDocument.aspx?app=lom&itemid=8929&l=1   G/SCM/N/372/EU/Add.19  
 
- 27 - 
 
  The Enterprise Support Incentives Regulations SL 463.04  [Malta Enterprise Act, Chapter 463 of the 
Laws of Malta] provides the legal basis of this incentive.  
http://justiceservices.gov.mt/DownloadDocument.aspx?app=lom&i temid=11609&l=1   
These Incentive Guidelines are in line with the Commission Regulation [EU] No. 1407/2013 of 
18th December  2013 on the application of Articles 107 and 108 of the Treaty on the Functioning of 
the European Union to de minimis aid .  
The terms and conditions covering this aid scheme are in line with the Commission Regulation [EU] 
No. 1407/2013 of 18th December  2013 on the application of Articles 107 and 108 of the Treaty on 
the Functioning of the European Union to de minimis aid [the de minimis Regulation].  
The total amount of de minimis aid granted to a single undertaking shall not exceed the amount of 
EUR 200,000 over any period of three consecutive fiscal years.  
This aggregate maximum threshold applies in principle to all economic sectors with the exception of 
the road transport, agriculture and fisheries sectors for which different thresholds and criteria apply.  
The term "undertaking"  includes also all companies in a group [which fall under the direct or indirect 
ownership or control of the same ultimate parent company] and relevant partner and linked 
enterprises as defined in Annex I of Commission Regulation [EC  No. 800/2008]. This period covers 
the fiscal year concerned as well as the previous two fiscal years. "Fiscal year"  means the fiscal year 
as used for tax purposes by the undertaking concerned.  
http://ec.europa.eu/competition/state_aid/legislation/de_minimis_regulation_en.pdf  
In terms of the Malta Enterprise Act mentioned earlier, the parameters of aid and details of the aid 
scheme are found in the Incentive Guidelines. These Incentive Guidelines are a set of rules issued 
by the Corporation from time to time containing details on the definition, application, administration, 
grant and revocation of aid schemes. The Incentive Guidelines for the aid 
scheme Gozo  Transport  Grant Scheme  are accessible on the following link: 
http://www.maltaenterprise.com/sites/ default/files/Gozo%20Transport%20Grant%20Guidelines%
20%28revised%20version%204.0%29%20Final.pdf  
5. Form of subsidy  
The aid shall be granted in the form of a cash grant.  
Qualifying Costs  
a) Transport Expenses incurred using owned or leased commercial vehicles  
The Corporation will calculate the grant on the basis of the number of trips which shall be established 
by taking into account the number of ferry tickets submitted. The grant per trip shall be based on 
the vehicle utilised which shall be determined from the ticket presented as per details in the table 
below.   
Ticket Presented  Grant Per Trip ( EUR) 
Car and Driver Gozo Resident Subsidised ' Fare 2 50 
Gozo Subsidised Commercial Vehicle Category 2  60 
Gozo Subsidised Commercial Vehicle Category 3  70 
Gozo Subsidised Commercial Vehicle Category 4  90 
Gozo Subsidised Commercial Vehicle Category 5  100 
Gozo Subsidised Commercial Vehicle Category 6  110 
Gozo Subsidised Commercial Vehicle Category 7  120 
 
2 The Corporation may request further information to confirm that the driver is an employee of 
the undertaking.  G/SCM/N/372/EU/Add.19  
 
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  The Corporation shall establish a capping of one [1] trip per day for each commercial vehicle owned 
by or leased to the beneficiary.  
b) Subcontracted Haulage Expenses  
Subcontracted haulage expenses [including ferry costs] are eligible for a refund of 100% of the 
invoiced value excluding VAT.  
Invoices shall be deemed as eligible by the Corporation if the service provided is related to haulage 
and must be accompanied by a bill of lading or a clear description of the items transported.  
c) Courier Service s  
Subcontracted Courier services are eligible for a refund of 70% of the invoiced value excluding VAT.  
Courier services shall be deemed as eligible if the invoice provided clearly indicates the points  of 
collection and drop off and as long as one of these  locations is in Malta and the other in Gozo.  
6. To whom and how the subsidy is provided  
Gozo based undertakings engaged in manufacturing (NACE rev. 2.0 Section C) and in possession of 
an entitlement certificate confirming that the Corporation is satisfied  that all or a significant part of 
the manufacturing activity is being carried out in Gozo.  
To be eligible for aid through this incentive, undertakings shall be:  
• duly incorporated under the Companies Act, Chapter 386 of the Laws of Malta being 
a partnership en nom collectif , en commandite  or a limited liability company; or  
• any body of persons constituted, incorporated or registered outside Malta, and of a 
nature s imilar to the above; or  
• duly registered as a Cooperative under the Cooperatives Societies Act, Chapter  442 
of the Laws of Malta.  
Undertakings shall be considered as ineligible if they are:  
a) defaulting on VAT, Income Tax, or Social Security payments ; 
b) engaged in activities specifically excluded under the de minimis  State Aid 
Regulations as outlined in Section 6 of the Incentive Guidelines.  
The Corporation shall consider as eligible only invoices/receipts which include:  
i. the name and details of the supplier ;  
ii. date of supply of each service ; 
iii. the point for where the item/package was collected ; 
iv. the point where the item/package wa s delivered ; 
v. a clear description of the item/package delivered.  
vi. the VAT numbers of both the suppliers and applicant.  
If an invoice covers multiple services, these should be listed for each transaction.  
7. Amount of subsidy  
2019 – EUR 292,112.59  
2020 – EUR 126,380.37  G/SCM/N/372/EU/Add.19  
 
- 29 - 
 
  8. Duration of subsidy  
The Support Measure Gozo  Transport Grant Scheme entered into force on 1 January 2016 and was 
originally to be terminated on the 31 December 2020. However, this Incentive was extended and 
will cover costs incurred until the 31 December 2022.  
Applications for costs incurred in 2022  may be received by the Corporation by not later than 
3 June 2023 and any support shall be awarded by the end of 2023.  
9. Trade effects of the subsidy  
There are no effects on international trade.  
11.   MICRO INVEST  
1. Title of the subsidy  
Micro Invest  
2. Period covered by the notification  
The period covered by this notification starts from the 1 January 2019 until the 31 December  2020.  
3. Policy objective  
The main objective of the scheme is to encourage investment by undertakings and the self -employed 
that undertake an economic activity to upgrade their services through further investment and 
refurbish their business facilities. The acquisition of adequate equipment and the necessary 
refurbishment will enhance the economic activity undertaken.  
4. Backgroun d and authority for the subsidy  
This Incentive is administered by Malta Enterprise Corporation.  
Malta Enterprise is enabled to issue and publish official Incentive Guidelines in terms of 
Article  8 [3][a] of the Malta Enterprise Act, Chapter 463 of the Laws  of Malta.  
The Corporation may design support measures in terms of the Malta Enterprise Act:  
http://www.justiceservices.gov.mt/DownloadDocument.aspx?app=lom&itemid=8929&l=1  
The Tax Credits for Micro Enterprises and Self -Employed Regulations as Subsidiary Legislation 
463.09 to the Malta Enterprise Act, forms the national legal basis of this aid scheme.  
http://justiceservices.gov.mt/DownloadDocument.aspx?app=lom&item id=12194&l=1  
These Incentive Guidelines are in line with the Commission Regulation [EU] No. 1407/2013 of 
18th December  2013 on the application of Articles 107 and 108 of the Treaty on the Functioning of 
the European Union to de minimis aid .  
The terms and conditions covering this aid scheme are in line with the Commission Regulation [EU] 
No. 1407/2013 of 18th December  2013 on the application of Articles 107 and 108 of the Treaty on 
the Functioning of the European Union to de minimis aid [the de minimis Regulation].  
The total amount of de minimis aid granted to a single undertaking shall not exceed the amount of 
EUR 200,000 over any period of three consecutive fiscal years.  
This aggregate maximum threshold applies in principle to all economic sectors with the exception of 
the road transport, agric ulture and fisheries sectors for which different thresholds and criteria apply. 
The term "undertaking"  includes also all companies in a group [which fall under the direct or indirect 
ownership or control of the same ultimate parent company] and relevant pa rtner and linked G/SCM/N/372/EU/Add.19  
 
- 30 - 
 
  enterprises as defined in Annex I of Commission Regulation [EC No . 800/2008]. This period covers 
the fiscal year concerned as well as the previous two fiscal years. "Fiscal year"  means the fiscal year 
as used for tax purposes by the undert aking concerned.  
http://ec.europa.eu/competition/state_aid/legislation/de_minimis_regulation_en.pdf  
In terms of the Malta Enterprise Act mentioned earlier, the parameters of aid and details of the aid 
scheme are found in the Incentive Guidelines. These Incentive Guidelines  are a set of rules issued 
by the Corporation from time to time containing details on the definition, application, administration, 
grant and revocation of aid schemes. The Incentive Guidelines for the aid 
scheme  Micro  Invest  are accessible on the following  link: 
https://www.maltaenterprise.com/sites/default/files/Micro%20Invest%20Incentive%20Guidelines
%20version%207.pdf  
5. Form of su bsidy 
Aid awarded under this support measure is in the form of a tax relief [tax credit].  
For applications received in 2020, a portion of the aid may be disbursed as a cash grant to support 
business liquidity following the disturbances caused by the COVID -19 outbreak.  
Eligible costs must be incurred by 31  December 2020.  
The following are the eligible costs which can be covered by the scheme : 
Increase in Wage Costs  
Eligible undertakings may apply for a tax credit on an increase in wage costs that exceed 3%, 
calculated by deducting from wage costs incurred in the relevant fiscal year, the highest annual 
wage cost incurred in the preceding two (2) fiscal years.  
In the  case of an undertaking that has taken over the operation of another undertaking, the wage 
costs of the preceding two (2) fiscal years of the undertaking that was taken over have to be 
considered. In case of undertakings that have merged with other underta kings, the data considered 
for the preceding two (2) fiscal years should be the consolidated wage cost totals of the merged 
undertakings.  
The data used to calculate the eligible wage costs shall be the gross emoluments (excluding fringe 
benefits and share options) as declared in the annual returns submitted to the Revenue department 
by the undertaking.  
Furbishing and refurbishing of Business Premises  
Costs incurred for services rendered for the furbishing, refurbishing and upgrading of business 
premises by  third parties, including costs of materials and other items required for furbishing, 
refurbishing and upgrading of the business premises that are endorsed as to have been utilised by 
the third party providing the services in the works carried out.   
When f urbishing and refurbishing works are carried out by the applicant or the applicant's 
employees, the Corporation shall accept the costs incurred for the purchase of materials if 
photographic evidence of the works is provided.  
The furbishing and refurbishing  property intended for short term lets is only considered when the 
property is adequately licensed at the time of application.  
Investment Costs  
Eligible undertakings may apply for investments in:  
a) acquiring new (or first time used in Malta) machinery, t echnology, apparatus and 
instruments ; G/SCM/N/372/EU/Add.19  
 
- 31 - 
 
  b) systems intended to produce alternative energy ; 
c) tangible and intangible assets required for digitisation of the business operation. 
Eligible costs may include:  
i. computer hardware ;  
ii. packaged software solutions ;  
iii. development costs for new software systems, websites and digital 
applications. In these cases, the applicant must submit the agreement with 
the supplier specifying the parameters and functionality of the 
systems/website/application being developed. Maintenance costs are not 
eligible ; 
iv. costs incurred in relation to the applicant's websites developments, updates 
and enhancement. In these cases, the applicant must submit documentation 
specifying the additional  functionality being acquired indicating the cost of 
such development.   
Motor Vehicles Costs  
As from 2020 (for costs incurred in 2019), eligible undertakings may claim the cost incurred for the 
purchase of any Commercial Vehicle (as defined in Section 2 of  the Incentive Guidelines) procured 
as new or first time registered in Malta having a European Emission Standard rating of at least 
Euro 5 Standard . An eligible undertaking who has not claimed the cost of a vehicle in 2019 and 2018 
may in 2020 still claim the cost incurred for the purchase of one (1) Commercial Vehicle (as defined 
in Section 2 of the Incentive Guidelines) which must be new or first time registered in Malta even if 
such vehicle does not comply with the Euro 5 Standard.  
6. To whom and how th e subsidy is paid  
Micro Invest encourages undertakings [including start -ups, family businesses and self -employed] to 
invest in their business, so as to innovate, expand and develop their operations. Undertakings 
benefiting from this measure will be support ed through a tax credit calculated as a percentage of 
eligible expenditure and wage costs.  
Maximum applicable aid intensities?  
Malta Enterprise will approve a tax credit equivalent to 45% of eligible expenditure. An additional 
bonus of 20% [that is a tota l of 65% tax credit] applies to undertakings operating from Gozo.  
For costs incurred in 2020 by start -up undertakings operating from Gozo, the applicable aid intensity 
shall be increased by a further 15% to 80%.  
The maximum eligible tax credits per single undertaking shall be capped at EUR 50,000 over any 
period of three [3] consecutive fiscal years, starting from eligible expenses incurred and paid for 
during the year preceding the year in which the claim is submitted.  
This capping specified above shall be increased by EUR 20,000 [to a total of EUR 70,000] for 
undertakings:  
a) operating from Gozo;  
b) registered as a Family Business; and  
c) having more than 50% of the ownership attributed to female persons.  
In case of partnerships the eligible amount will be split according to ownership. Hence, as an 
example, in case of a partnership where ownership is split equally between two persons, 
two Incentive Entitlement Certificates, each equivalent to 50% of the approved tax credits will be 
issued to the persons forming the partnership.  
Legal persons forming part of multiple partnerships and that may also be carrying out other activities 
through sel f-employment may receive support through the different undertakings in which they are G/SCM/N/372/EU/Add.19  
 
- 32 - 
 
  active but may not benefit from a tax credit which exceeds the relevant maximum capping as 
established above.  
Furthermore, the total amount of de minimis  aid granted to a  single undertaking shall not exceed 
the applicable threshold established in the de minimis  Regulation (as provided in section 6 of the 
Guidelines). This implies that the amount of aid requested under this scheme may need to be 
adjusted to adhere to the li mits imposed by the de minimis  Regulation.  
Additional provision to support undertakings following the COVD -19 outbreak  
For applications received in 2020, undertakings shall be given the option to encash part of the tax 
credit awarded as a cash grant. This  cash grant shall not exceed thirty percent [30%] of the tax 
credits awarded and shall be capped at EUR 2,000. The capping shall be increased by EUR 500 to 
EUR 2,500 if the undertaking:  
a) is registered as a Family Business; or  
b) has more than 50% of the ownership attributed to female persons; or  
c) is operating in Gozo.  
7. Amount of subsidy  
2019 – EUR 32,639,172.11  
2020 – EUR 38,911,242.00  
8. Duration of subsidy  
This Incentive was effective as from 1 January 2014 and was to run until 31 December 2020. 
However, the Corporation has decided to extend this Measure until the 31 December 2021.  
Applications for support may be received until 15 December 2021 for expenses incurred in 2020.  
9. Trade effects of the subsidy  
There are no  effects on international trade.  
12.   RENT SUBSIDY SCHEME  
1. Title of the subsidy  
Rent Subsidy Scheme  
2. Period covered by the notification  
The period covered by this notification starts from the 1 January 2019 until the 31  December  2020 
3. Policy objective  
The main objective of the support measure Rent Subsidy  is to support small undertakings engaged 
in manufacturing activities that require industrial space as a temporary, or permanent, solution to: 
implement growth plans, handle an increase in ord ers, and/or carry out process innovations required 
to increase efficiency.  
4. Background and authority for the subsidy  
This Incentive is administered by Malta Enterprise Corporation.  
Malta Enterprise is enabled to issue and publish official Incentive Guid elines in terms of 
Article  8 [3][a] of the Malta Enterprise Act, Chapter 463 of the Laws of Malta.  G/SCM/N/372/EU/Add.19  
 
- 33 - 
 
  The Corporation may design support measures in terms of the Malta Enterprise Act:  
http://www.justiceservices.gov.mt/DownloadDocument.aspx?app=lom&itemid=8929&l=1  
The Enterprise Support Incentives Regulations SL 463.04  [Malta Enterprise Act, Cha pter 463 of the 
Laws of Malta] provides the legal basis of this incentive.  
http://www.justiceservices.gov.mt/DownloadDocument.aspx?app=lom&itemid=11609&l=1  
These Incentive Guidelines are in line with the Commission Regulation [EU] No. 1407/2013 of 
18th December  2013 on the application of Articles 107 and 108 of the Treaty on the Functioning of 
the European Union to de minimis aid .  
The terms and conditions covering this aid scheme are in line with the Commission Regulation [EU] 
No. 1407/2013 of 18th December  2013 on the application of Articles 107 and 108 of the Treaty on 
the Functioning of the European Union to de minimis aid [the de minimis Regulation].  
The total amount of de minimis aid granted to a single undertaking shall not exceed the amount of 
EUR 200,000 over any period of three consecutive fiscal years.  
This aggregate maximum threshold applies in principle to all economic sectors with the exception of 
the road transport, agriculture and fisheries sectors for which different thresholds and criteria apply. 
The term "undertaking"  includes also all companies in a group [which fall under the direct or indirect 
ownership or control of the same ultimate parent company] and relevant partner and linked 
enterprises as defined in Annex I of Commission Regulation [EC No . 800/2008]. This period covers 
the fiscal year c oncerned as well as the previous two fiscal years. "Fiscal year " means the fiscal year 
as used for tax purposes by the undertaking concerned.  
http://ec.europ a.eu/competition/state_aid/legislation/de_minimis_regulation_en.pdf  
In terms of the Malta Enterprise Act mentioned earlier, the parameters of aid and details of the aid 
scheme are found in the Incentive Guidelines. These Incentive Guidelines are a set of r ules issued 
by the Corporation from time to time containing details on the definition, application, administration, 
grant and revocation of aid schemes. The Incentive Guidelines for the 
Rent  Subsidy  Scheme  are accessible on the following link: 
https://www.maltaenterprise.com/sites/default/files/Rent%20Subsidy%20IG%20Version%202%2
0%2812th%20June%202017%29.pdf  
Enterpri se Support Incentives Legal Notice:  
http://justiceservices.gov.mt/DownloadDocument.aspx?app=lp&itemid=27625&l=1  
5. Form of subsidy  
The aid shall be granted in the form of a cash grant.  
Qualifying Expenditure  
The Corporation may support, through partial reimbursement, costs incurred for rental or leasing of 
premises required for:  
▪ manufacturing activities;  
▪ storage of works in progress related to manufacturing activities carried out in Malta 
by the applicant;  
▪ storage of raw materials required for manufacturing activities carried out in Malta 
by the applicant ; 
▪ carrying out one [1] of the NACE activities as indicated in the relative Scheme 
Guidelines.  G/SCM/N/372/EU/Add.19  
 
- 34 - 
 
  For the rental agreement to be considered for assistance, all the following conditions must be 
adhered to:  
• the property must be rented/leased from a third party in the private sector which is 
not related to the single undertakin g; and  
• the rent/lease agreement must have a commencement date which is not more than 
one [1] calendar month prior to the application date.  
6. To whom and how the subsidy is provided  
This incentive is intended to support small undertakings engaged in manufacturing activities that 
require industrial space as a temporary, or permanent, solution to:  
i. implement growth plans;  
ii. handle an increase in orders; and/or  
iii. carry out process innovations required to increase efficiency.  
Maximum Applicable Aid Intensity  
The aid intensity is established at 50% of the cost incurred after excluding any taxes.  
The total aid which may be granted to a single undertaking is capped at EUR 20,000 over a period 
of two [2] consecutive years. This amount is limited up to EUR 10,000 over any period of 12 months 
and up to EUR 50 per square meter per annum.  
7. Amount of subsidy  
2019 – EUR 44,654.00  
2020 – EUR NIL 
8. Duration of subsidy  
Applications for this support measure will be received between 1 March 2016 and 31 October 2019. 
The Scheme was terminated on the 31 December 2019.  
9. Trade effects of the subsidy  
There are no effects on international trade.  
13.   RENT SUBSIDY 2020  
1. Title of the subsidy  
Rent Subsidy 2020  
2. Period covered by the notification  
The period covered by this notification starts from the 1 January 2019 until the 31 December  2020 
3. Policy objective  
The main objective of the scheme is to assist undertakings that carry out industrial activities to rent 
industrial premises which they would require to carry out or facilitate the carrying out of their 
activities.  
4. Background and authority for the subsidy  
This Incentive is administered by Malta Enterprise Corporation.  G/SCM/N/372/EU/Add.19  
 
- 35 - 
 
  Malta Enterprise is enabled to issue and publish official Incentive Guidelines in terms of 
Article  8 [3][a] of the Malta Enterprise Act, Chapter 463 of the Laws of Malta.  
The Corporation may design support measures in terms of the Malta Enterp rise Act:  
http://www.justiceservices.gov.mt/DownloadDocument.aspx?app=lom&itemid=8929&l=1  
The Legal basis of this aid is a new regulation, Rent Subsidy Regulati ons 2020, as Subsidiary 
Legislation to the Malta Enterprise Act, Chapter 463 of the Laws of Malta.  
https://legislation.mt/eli/sl/463.33/eng  
These Incentive Guidelines are in line with the Commission Regulation [EU] No. 1407/2013 of 
18th December  2013 on the application of Articles 107 and 108 of the Treaty on the Functioning of 
the European Union to de minimis aid .  
The terms and conditions co vering this aid scheme are in line with the Commission Regulation [EU] 
No. 1407/2013 of 18th December  2013 on the application of Articles 107 and 108 of the Treaty on 
the Functioning of the European Union to de minimis aid [the de minimis Regulation].  
The total amount of de minimis aid granted to a single undertaking shall not exceed the amount of 
EUR 200,000 over any period of three consecutive fiscal years.  
This aggregate maximum threshold applies in principle to all economic sectors wi th the exception of 
the road transport, agriculture and fisheries sectors for which different thresholds and criteria apply. 
The term "undertaking " includes also all companies in a group [which fall under the direct or indirect 
ownership or control of the same ultimate parent company] and relevant partner and linked 
enterprises as defined in Annex I of Commission Regulation [EC No . 800/2008]. This period covers 
the fiscal year concerned as well as the previous two fiscal years. "Fiscal year " means the fisca l year 
as used for tax purposes by the undertaking concerned.  
http://ec.europa.eu/competition/state_aid/legislation/de_minimis_regulation_en.pdf  
In terms of the Malta Enterprise Act mentioned earlier, the parameters of aid and details of the aid 
scheme are found in the Incentive Guidelines. These Incentive Guidelines are a set of rules issued 
by the Corporation from time to time containing details on the definition, application, administration, 
grant and revocation of aid schemes. The Incentive Guidelines for the 
Rent  Subsidy  2020  are accessible on the following link:  
http://www.maltaenterprise.com/sites/default/files/Rent%20Subsidy%202020%20%20Version%2
01.1%29.pdf  
5. Form of subsidy  
Aid under this Support Measure shall be granted in the form of cash grant.  
The Corporation may support costs incurred for rental of industrial premises.  
6. To whom and how the subsidy is provided  
The scheme supports small & medium sized undertakings engaged in eligible activities that require 
industrial space as a temporary, or permanent soluti on to 
i. commence a new business activity  
ii. implement growth plans;  
iii. handle an increase in orders; and/or  
iv. carry out process innovations required to increase efficiency  G/SCM/N/372/EU/Add.19  
 
- 36 - 
 
  To be eligible for this aid, the applicant must be duly:  
i. incorporated under the Companies Act, Chapter 386 of the Laws of Malta being a 
partnership en nom collectif , en commandite  or a limited liability company;  or 
ii. registered as a Cooperative under the Co -operatives Societies Act, Chapter 442 of 
the Laws of Malta; or  
iii. registered as a self -employed with Jobsplus.  
7. Amount of subsidy  
2019 – EUR NIL 
2020 – EUR 44,675.00  
8. Duration of subsidy  
This Support Measure commenced on 1 February 2020 and shall run till 31 December 2022.  
9. Trade effects of the subsidy  
There are no effects on international trade.  
14.   RESEARCH AND DEVELOPMENT 2014 - 2020  
1. Title of the subsidy  
Research and Development 2014 – 2020 
2. Period covered by the notification  
The period covered b y this notification starts from the 1 January 2019 until the 31 December  2020.  
3. Policy objective  
The aim of this incentive is to : 
a) assist undertakings that carry out Industrial Research or Experimental Development 
required for acquisition of knowledge leading to the development of innovative 
products and solutions.  
b) encourage cooperation between firms by providing additional assistance for 
collaborative Industrial Research and Experimental Development projects, which 
may include Eureka endor sed projects and accepted under the Eurostars framework 
of the European Commission.  
4. Background and authority for the subsidy  
This Incentive is administered by Malta Enterprise Corporation.  
Malta Enterprise is enabled to issue and publish official Incentive Guidelines in terms of 
Article  8 [3][a] of the Malta Enterprise Act, Chapter 463 of the Laws of Malta.  
The Corporation may design support measures in terms of the Malta Enterprise Act:  
http://www.justiceservices.gov.mt/DownloadDocument.aspx?app=lom&itemid=8929&l=1  G/SCM/N/372/EU/Add.19  
 
- 37 - 
 
  The Assistance for Research and Development and Innovation Regulations, SL 463.05 a nd the 
Research and Development Activities Regulations SL 463.17  [Malta Enterprise Act, Chapter 463 of 
the Laws of Malta] provides the legal basis of this incentive.  
http://justiceservices.gov.mt/DownloadDocument.aspx?app=lom&itemid=11610&l=1  
http://www.justiceservices.gov.mt/DownloadDocument.aspx?app=lom&itemid=12675&l=1  
The terms and conditions set out in these guidelines are in line with the Commis sion Regulation [EU] 
No. 651/2014 of 17 June 2014 declaring certain categories of aid compatible with the internal market 
in application of Articles 107 and 108 of the Treaty.  
http://eur -lex.europa.eu/legal -content/EN/TXT/PDF/?uri=CELEX:32014R0651&from=EN  
In terms of the Malta Enterprise Act mentioned earlier, the parameters of aid and details of the aid 
scheme are found in the Incentive Guidelines. These Incenti ve Guidelines are a set of rules issued 
by the Corporation from time to time containing details on the definition, application, administration, 
grant and revocation of aid schemes. The Incentive Guidelines for the 
Research  and Development  2014 - 2020  are a ccessible on the following link: 
https://www.maltaenterprise.com/sites/default/files/R%26D%202014%20 -%202020%20I ncentiv
e%20Guidelines%20%28Version%202.1%29_0.pdf  
5. Form of subsidy  
Undertakings established in Malta may benefit from assistance in the form of a cash grant covering 
wage costs capped at EUR 500,000 per annum per project and tax credits for other eligible costs as 
referred to in the Guidelines. Cash grants are awarded at the sole discretion of the Corporation.  
Qualifying Expenditure  
The following costs are considered as eligible as long as th ey are incurred in relation to an approved 
Industrial Research or Experimental Development project after the "start of works ". 
Personnel costs  
Wages of researchers and technicians, and other supporting staff, to the extent and for the duration 
that they are directly engaged on the approved research project.  
• Eligible wage costs shall be limited to the actual basic salary as defined in the 
employm ent contract of the employee. [Any other costs, including bonuses, 
allowances, national insurance and other taxes, insurance payments and per diem  
shall not be considered eligible].  
• All employees in respect of whom wage costs are claimed must be registered  with 
Jobsplus and covered by a valid contract of employment in terms of the national 
legislation on employment.  
• Personnel costs are calculated using an hourly rate calculated on the employee's 
basic wage. The total hours worked by a full time employee sh all be established as 
1760 hours per annum . 
• Eligible wage costs of supporting staff shall be capped at 10% of the total personnel 
costs.  
Instruments and equipment  
Costs of instruments and equipment shall be considered as eligible to the extent and for th e period 
used for the project. Where such instruments and equipment are not used for their full life for the 
project, only the depreciation costs corresponding to the life of the project, as calculated on the 
basis of generally accepted accounting principl es are considered as eligible.  G/SCM/N/372/EU/Add.19  
 
- 38 - 
 
  Contractual research, technical knowledge and patents  
Costs of contractual research, technical knowledge and patents bought or licensed from outside 
sources at arm's length conditions, as well as costs of consultancy and equivalent services used 
exclusively for the research activity.  
Costs of consultancy and  equivalent services must be rendered by either:  
i. experts in the relevant field of research that have successfully completed doctoral 
training; or  
ii. research and knowledge -dissemination organisation; or  
iii. technical laboratories or other similar infrastructures.  
Other operating expenses  
Costs of materials, supplies and similar products, incurred directly as a result of the project.  
6. To whom and how the subsidy is provided  
This incentive is awarded to undertakings carrying out research and develo pment projects and which 
are classified as Industrial Research or Experimental Development as per terms and conditions set 
within the Incentive Guidelines. The objective is to assist enterprises create or improve technology 
that can provide a competitive a dvantage at the business, industry, or national level.  
Moreover, Malta Enterprise has re -committed itself to participating in the Eureka Network and 
Eurostars Joint Programme between 2014 and 2020. As a result, the proposed scheme encourages 
cooperation be tween firms by providing additional assistance for collaborative Eureka or Eurostars 
projects.  
Maximum Aid Intensities  
The maximum levels of assistance that may be provided under this incentive are found in the table 
below.  
7. Amount of subsidy  
2019 – EUR 899,758.00  
2020 – EUR NIL 
8. Duration of subsidy  
This support measure became effective on the 1 November 2014 and was terminated on 
31 December  2020.  
9. Trade effects of the subsidy  
There are no effects on international trade.  Project Type  Small Undertaking  Medium Undertaking  Large Undertaking  
Industrial Research & 
Experimental 
Development Projects  45% 35% 25% 
Collaborative Industrial 
Research & Experimental 
Development Projects  60% 50% 40% G/SCM/N/372/EU/Add.19  
 
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  15.   RESEARCH AND DEVELOPMENT 2020  
1. Title of the subsidy  
Research and Development 2020  
2. Period covered by the notification  
The period covered by this notification starts from the 1 January 2019 until the 31 December  2020.  
3. Policy objective  
The aim of this incentive is to:  
i) assist Industrial Research and Experimental Development activities required by 
industry for the acquisition of knowledge leading to the development of innovative 
products and solutions ; 
ii) encourage cooperation between firms by providing additional assistance for 
collaborative industrial research and Experimental Development projects, which may 
include Eureka endorsed project a nd accepted under the Eurostars framework of the 
European Commission.  
4. Background and authority for the subsidy  
This Incentive is administered by Malta Enterprise Corporation.  
Malta Enterprise is enabled to issue and publish official Incentive Guideline s in terms of 
Article  8 [3][a] of the Malta Enterprise Act, Chapter 463 of the Laws of Malta.  
The Corporation may design support measures in terms of the Malta Enterprise Act:  
http://www.justiceservices.gov.mt/DownloadDocument.aspx?app=lom&itemid=8929&l=1  
The Research and Development Regulations 2020, as Subsidiary Legislation 463.35  [Malta 
Enterprise Act, Chapter 463 of the Laws of Malta] provides the legal basi s of this incentive.  
https://legislation.mt/eli/sl/463.35/eng/pdf  
https://legislation.mt/eli/ln/2020/433/eng/pdf  
The terms and conditions set out in these guidelines are in line with the Commission Regulation [EU] 
No. 651/2014 of 17 June 2014 declaring certain categories of aid compatible with the internal market 
in application of Articles 107 and 108 of the Treaty.  
http://e ur-lex.europa.eu/legal -content/EN/TXT/PDF/?uri=CELEX:32014R0651&from=EN  
In terms of the Malta Enterprise Act mentioned earlier, the parameters of aid and details of the aid 
scheme are found in the Incentive Guidelines. These Incentive Guidelines are a set of rules issued 
by the Corporation from time to time containing details on the definition, application, administration, 
grant and revocation of aid schemes. The Incentive Guidelines for the 
Research  and Development  2020  are accessible on the following link : 
http://www.maltaenterprise.com/sites/default/files/Research%20and%20Developmen t%202020%
20-%20Incentive%20Guidelines%20%28Amended%20Version%202.0%29%20Final.pdf  
5. Form of subsidy  
Approved projects will mainly be supported through a tax credit but the Corporation may consider 
approving support as a cash grant if funds are available. Cash grants are awarded at the sole 
discretion of the Corporation.  G/SCM/N/372/EU/Add.19  
 
- 40 - 
 
  If the project is predominantly industrial research the maximum support may not exceed 
EUR 20 million per undertaking, per project; that is the case where more than half of the e ligible 
costs of the project are incurred through activities which fall within the category of industrial research 
or within the categories of industrial research and fundamental research taken together.  
If the project is predominantly experimental develop ment the maximum support may not exceed 
EUR 15 million per undertaking, per project; that is the case where more than half of the eligible 
costs of the project are incurred through activities which fall within the category of experimental 
development.  
Eligible costs and eligible expenses  
The following costs are considered as eligible as long as they are incurred in relation to an approved 
Industrial Research or Experimental Development project: 
Personnel costs  
Wages of researchers, technical personnel and support staff required for the implementation of the 
research project to the extent and for the duration that they are directly engaged on the approved 
research project.  
a) Eligible personnel costs shall be limited to the actual salary paid to the employee 
during the relevant period. Any other payment to an employee such as bonuses, 
allowances, overtime, per diem and insurance shall not be considered eligible.  
b) All employees in respect of whom costs are claimed must be registered with Jobsplus 
and co vered by a valid contract of employment in terms of the national legislation 
on employment.  
c) Personnel costs are calculated by multiplying the time the employee was directly 
engaged on the approved research project with the hourly salary. The hourly salary  
of a full time employee shall be established by dividing the annual salary by 
1760 hours.  
d) Eligible wage costs of supporting staff shall be capped at 10% of the total personnel 
costs.  
Timesheets [or an information system] must be utilised to measure the t ime an employee dedicates 
to the project and the tasks carried out during the relevant period.  
Instruments and equipment  
Costs of instruments and equipment shall be considered as eligible to the extent and for the period 
used for the project. Where such instruments and equipment are not used for their full life for the 
project, only the depreciation costs corresponding to the life of the project, as calculated on the 
basis of generally accepted accounting principles are considered as eligible. (The Corpor ation shall 
adopt the provision of Subsidiary Legislation 123.01 to the Income Tax Act, Deduction for Wear and 
Tear of Plant and Machinery Rules  to established depreciation period and costs on Instruments and 
equipment claimed.)  
Contractual research, technical knowledge and patents  
Costs of contractual research, technical knowledge and patents bought or licensed from outside 
sources at arm's length conditions, as well as costs of consultancy and equivalent services used 
exclusively for the re search activity.  G/SCM/N/372/EU/Add.19  
 
- 41 - 
 
  Costs of consultancy and equivalent services must be rendered by:  
1. Experts in the relevant field of research that have successfully completed doctoral 
training;  
2. Universities;  
3. Research and knowledge -dissemination organisation; or  
4. Technical laboratories or other similar infrastructures.  
Other operating expenses  
Additional overheads and other operating expenses, including costs of materials, supplies and similar 
products, incurred directly as a result of the project.  
When operating e xpenditure is not fully utilised for the funded project the beneficiary must 
demonstrate how such costs were apportioned to determine the expenditure related to the project.  
6. To whom and how the subsidy is provided  
Projects must seek to address a technological challenge through a structured approach within an 
established time frame, which should not exceed thirty -six (36) months in project duration.  This 
time frame should be established when the request for support is submitted to the Corporation.  
Through this measure, only projects that commenced on or after 1 March, 2020 may be supported. 
When cash is required as support for the project, the applicant must commit not to commence the 
project prior to the formal approval of the aid from the Corpora tion. In requesting fiscal (tax credits) 
support the applicant may submit an application within 6 months of commencement of the project.  
Collaborative R&D projects  
A collaborative R&D project must involve effective collaboration between at least two indep endent 
undertakings or between an undertaking and one or more Research and Knowledge -Dissemination 
Organisations as defined below.  
A project is considered to involve effective collaboration between at least two undertakings that are 
independent of each oth er if all the following conditions are fulfilled:  
a)   the project must:  
i. involve collaboration with at least one (1) SME; or  
ii. be cross -border, that is, the research and development activities are carried out 
in at least two (2) different European Union Member States or in a Member State 
and a Contracting Party of the EEA Agreement  
b)  No single undertaking must bear more than 70 % of the eligible costs of the 
collaboration project.  
Collaboration between an undertaking and a research organisation:  
A project is also considered to involve effective collaboration between an undertaking and one or 
more research and knowledge -dissemination organisation if all the following conditions are fulfilled:  
a) the research and knowledge -dissemination organisations participating in the project 
must bear at least 10% of the eligible project costs;  
b) the research and knowledge -dissemi nation organisations participating in the project 
shall have the right to publish their own research results.  G/SCM/N/372/EU/Add.19  
 
- 42 - 
 
  Maximum applicable aid intensities  
Category of Research 
and Development 
Projects  Small Undertaking  Medium Undertaking  Large Undertaking  
Experimental 
Development Projects  45% 35% 25% 
Industrial Research 
Projects  70% 60% 50% 
A project may receive an additional 15% of eligible costs over the above percentages, up to a 
maximum aid intensity of 80% of eligible costs, if one of the following conditions is fulfilled:  
a. the project involves effective collaboration as outlined in the Guidelines;  
b. the results of the project are widely disseminated through conferences, publication, 
open access repositories, or free or open source software within one year of 
completion of the project and such intention is declared at application stage.   
7. Amount of subsidy  
2019 – EUR NIL 
2020 – EUR 1,831,251.00  
8. Duration of subsidy  
This support measure became effective on the 1 March 2020 and shall terminate on 
31 December  2023.  
9. Trade effects of the subsidy  
There are no effects on international tr ade. 
16.   R & D FEASIBILITY STUDIES 2014 - 2020  
1. Title of the subsidy  
R & D Feasibility Studies 2014 – 2020 
2. Period covered by the notification  
The period covered by this notification starts from the 1 January 2019 until the 31 December  2020.  
3. Policy objective  
Since Research & Development [R&D] initiatives are associated with high risk, it is advisable that 
undertakings carry out feasibility studies to determine that the key elements of the proposed 
research project are based on sound principles .  
The objective of this incentive is to support undertakings intending to undertake Industrial Research 
and Experimental Development projects in determining the feasibility of their planned project.  
4. Background and authority for the subsidy  
This Incentive is administered by Malta Enterprise Corporation.  
Malta Enterprise is enabled to issue and publish official Incentive Guidelines in terms of 
Article  8 [3][a] of the Malta Enterprise Act, Chapter 463 of the Laws of Malta.  G/SCM/N/372/EU/Add.19  
 
- 43 - 
 
  The Corporation may design  support measures in terms of the Malta Enterprise Act:  
http://www.justiceservices.gov.mt/DownloadDocument.aspx?app=lom&itemid=8929&l=1  
The Assistance for Resea rch and Development and Innovation Regulations, SL 463.05 and the 
Research and Development Activities Regulations SL 463.17  [Malta Enterprise Act, Chapter 463 of 
the Laws of Malta] provides the legal basis of this incentive.  
http://justiceservices.gov.mt/DownloadDocument.aspx?app=lom&itemid=11610&l=1  
http://www.justicese rvices.gov.mt/DownloadDocument.aspx?app=lom&itemid=12675&l=1  
The terms and conditions set out in these guidelines are in line with the Commission Regulation [EU] 
No. 651/2014 of 17 June 2014 declaring certain categories of aid compatible with the internal market 
in application of Articles 107 and 108 of the Treaty.  
http://eur -lex.europa.eu/legal -content/EN/TXT/PDF/?uri=CELEX:32014R0651&from=EN  
In terms of the Malta Enterprise Act mentioned earlier, the parameters of aid and details of the aid 
scheme are found in the Incentive Guidelines. These Incentive Guidelines are a set of rules issued 
by the Corporation from time to time containing details on the definition, application, administration, 
grant and revocation of aid scheme s. The Incentive Guidelines for the 
R & D Feasibility  Studies  2014 - 2020  are accessible on the following link:  
https://www.mal taenterprise.com/sites/default/files/R%26D%20Feasibility%20Studies%20Incenti
ve%20Guidelines_0.pdf  
5. Form of subsidy  
Undertakings carrying out an R&D feasibility study may receive up to EUR 50,000 per project. Aid is 
capped at EUR 5,000 per Full -Time Employee engaged by the applicant at the time of application, 
provided that applicants established in the twenty -four [24] months preceding the date of application 
may still be approved a grant of up to EUR 20,000 irrespective of the nu mber of Full -Time Employees 
engaged.  
Qualifying Expenditure  
Supported projects must be completed within six [6] months from the date the project is approved 
by the Corporation. All eligible costs should be incurred and paid for within this timeframe.  
The following costs are considered eligible as long as they are incurred in relation to an approved 
Industrial Research and Experimental Development project.  
Personnel costs  
• Wages of researchers and technicians, and other supporting staff, to the extent and 
for the duration that they are directly engaged on the approved R&D feasibility 
study.  
• Eligible wage costs shall be limited to the actual basic salary as defined in the 
employment contract of the employee. [Any other costs, including bonuses, 
allowances, n ational insurance and other taxes, insurance payments and per diem 
are ineligible].  
• All employees in respect of whom wage costs are claimed must be registered with 
Jobsplus and covered by a contract of employment.  
• Personnel costs are calculated using an hourly rate calculated on the employee's 
basic wage. The total hours worked by a full time employee shall be established as 
1760 hours per annum.  
• Eligible wage costs of supporting staff shall be capped at 10% of the total personnel 
costs.  G/SCM/N/372/EU/Add.19  
 
- 44 - 
 
  Acquisition of Knowledge  
Costs of contractual research and technical knowledge bought or licensed from outside sources at 
arm's length conditions, as well as costs of consultancy and equivalent services used exclusively for 
feasibility study;  
Costs of consultancy and equivalent s ervices must be rendered by either:  
i. experts in the relevant field of research that have successfully completed doctoral 
training;  
ii. research and knowledge -dissemination organisation; or  
iii. technical laboratories or other similar infrastructures.  
6. To whom and how the subsidy is provided  
Undertakings employing at least two [2] full time employees that intend to carry out an Industrial 
Research or Experimental Development project may benefit from assistance under this incentive.  
The aim of carryin g out such studies is to:  
• establish the feasibility of a planned industrial research and experimental 
development project.  
• The proposed study should lead to research that has clear scope and objectives and 
is of strategic importance to the undertaking.  
• The application requesting assistance should clearly indicate the methodology which 
will be adopted in carrying out the study and should also identify clear milestones 
and deliverables.  
• The extent [based on a preliminary business case] in which the benefic iary's growth 
in terms of market positioning, investment and employment should be enhanced, 
should the Industrial Research and Experimental Development project be carried 
out. 
Supported projects must be completed within six [6] months from the date the project is approved 
by the Corporation. All eligible costs should be incurred and paid for within this timeframe.  
Aid Intensity  
The maximum levels of assistance provided through this incentive is further capped at:  
Type of Undertaking  % 
Small  70 
Medium  60 
Large  50 
7. Amount of subsidy  
2019 – EUR 62,272.00  
2020 – EUR 33,229.00  
8. Duration of subsidy  
This support measure became effective on the 1 November 2014 and was available until 
31 December  2020.  G/SCM/N/372/EU/Add.19  
 
- 45 - 
 
  9. Trade effects of the subsidy  
There are no effects on international trade.  
17.   START -UP FINANCE 2017 - 2020  
1. Title of the subsidy  
Start-Up Finance 2017 - 2020 
2. Period covered by the notification  
The period covered by this notification starts from the 1 January 2019 until the 31  December  2020.  
3. Policy objective  
The aim of this measure is to finance innovative undertakings in their early stages of development 
by supporting Small Start -up Undertakings that demonstrate a viable business concept in the 
setting -up and initial growth phases.  
4. Background and authority for the subsidy  
This Incentive is administered by Malta Enterprise Corporation.  
Malta Enterprise is enabled to issue and publish official Incentive Guidelines in terms of 
Article  8 [3][a] of the Malta Enterprise Act, Chapter 463 of the Laws of Malta.  
The Corporation may design support measures in terms of the Malta Enterprise Act:  
http://www.justiceservices.g ov.mt/DownloadDocument.aspx?app=lom&itemid=8929&l=1  
The Assistance to Small and Medium -sized Undertakings Regulations SL 463.03  [Malta Enterprise 
Act, Chapter 463 of the Laws of Malta] provides the legal basis of this incentive.  
http://justiceservices.gov.mt/DownloadDocument.aspx?app=lom&itemid=11608&l=1  
The terms and conditions set out in these guidelines are in line with the Commission Regulation [EU] 
No. 651/2014  of 17 June 2014 declaring certain categories of aid compatible with the internal market 
in application of Articles 107 and 108 of the Treaty.  
http://eur -lex.eu ropa.eu/legal -content/EN/TXT/PDF/?uri=CELEX:32014R0651&from=EN  
In terms of the Malta Enterprise Act mentioned earlier, the parameters of aid and details of the aid 
scheme are found in the Incentive Guidelines. These Incentive Guidelines are a set of rules issued 
by the Corporation from time to time containing details on the definition, application, administration, 
grant and revocation of aid schemes. The Incentive Guidelines for the 
Start -Up Finance  2017  - 2020  are accessible on the following link:  
https://www.maltaenterprise.com/sites/default/files/Startup%20Finance%20Incentive%20Guidelin
es%202017%20 -%202020%20%28Version%201%29.pdf  
Start-Up Finance Regulations, 2017 Legal Notice:  
http://www.justiceservices.gov.mt/DownloadDocument.aspx?app=lp&itemid=28561&l=1  
5. Form of subsidy  
Undertakings may benefit from assistance in the form of a repayable assistance.  G/SCM/N/372/EU/Add.19  
 
- 46 - 
 
  Qualifying Expenditure  
Small start -up undertakings shall be considered as eligible if they are, or shall be engaged in 
one [1] or more of the following activities:  
i. manufacturing including the manufacture of gas;  
ii. information Technology, Digital Media and Communications;  
iii. research, Development and Technical Innovation;  
iv. industrial and Product Design;  
v. biotechnology, Pharmaceuticals and Life Sciences;  
vi. audio visual and creative media investment in facilities [sound studio]  
At its' discretion, the Corporation, may request the applicant to verify the activity of the undertaking.  
Innovation  
In order to be eligible, the applicant must be:  
1. proposing products and/or services that have potential to be marketed and 
distributed internationally; and  
2. producing products and/or service which are new or substantially improved 
compared to the state of the art in the local industry.  
6. To whom and how  the subsidy is provided  
Assistance is available to small start -up undertakings operating from Malta and who are incorporated 
in the European Union as a partnership en nom collectif, en commandite , or a limited liability 
company or a similar set -up. 
Assistance will be provided as a repayable assistance of up to EUR 200,000. The support shall be 
linked to either:  
• co-investment linked to private equity; or  
• the procurement of tangible assets; or  
• crowd funding Campaigns  
7. Amount of subsidy  
2019 – EUR 200,000.00  
2020 – EUR NIL 
8. Duration of subsidy  
This support measure became effective on the 2 May 2017 and was available until 
31 December  2020.  
9. Trade effects of the subsidy  
There are no effects on international trade.  
18.   START -UP FINANCE 2020  
1. Title of the subsidy  
Start-Up Finance 2020  G/SCM/N/372/EU/Add.19  
 
- 47 - 
 
  2. Period covered by the notification  
The period covered by this notification starts from the 1 January 2019 until the 31 December  2020.  
3. Policy objective  
The main objective of the support measure is to provide the neces sary support to small start -up 
undertakings that exhibit a viable business concept and commits itself to expand and further develop 
their economic activity.  
4. Background and authority for the subsidy  
This Incentive is administered by Malta Enterprise Cor poration.  
Malta Enterprise is enabled to issue and publish official Incentive Guidelines in terms of 
Article  8 [3][a] of the Malta Enterprise Act, Chapter 463 of the Laws of Malta.  
The Corporation may design support measures in terms of the Malta Enterprise Act:  
http://www.justiceservices.gov.mt/DownloadDocument.aspx?app=lom&itemid=8929&l=1  
The Start -Up Finance Regulations 2020, as Subsidiary Legislation  463.32  [Malta Enterprise Act, 
Chapter 463 of the Laws of Malta] provides the legal basis of this incentive.  
https://legislation.mt/eli/sl/463.32/eng  
The terms and conditions set out in these guidelines are in line with the Commission Regulation [EU] 
No. 651/2014 of 17 June 2014 declaring certain categories of aid compatible with the internal market 
in application of Articles 107 and 108 of the Treaty.  
http://eur -lex.europa.eu/legal -content/EN/TXT/PDF/?uri=CELEX:32014R0651&from=EN  
In terms of the Malta Enterprise Act mentioned earlier, the parameters of aid and details of the aid 
scheme are found in t he Incentive Guidelines. These Incentive Guidelines are a set of rules issued 
by the Corporation from time to time containing details on the definition, application, administration, 
grant and revocation of aid schemes. The Incentive Guidelines for the 
Start-Up Finance  2020  are accessible on the following link:  
http://www.maltaenterprise.com/sites/default/file s/Incentive%20Guidelines%20Startup%20Financ
e%202020%20%28Version%203.0%29%20Final.pdf  
Start-Up Finance [Amendment] Regulations, 2020 : https://legislation.mt/eli/ln/2020/296/eng/pdf  
5. Form of subsidy  
Malta Enterprise shall support Small Start -up Undertakings at various stages in their development 
process based on the milestones achieved and their vision for growth.  Start-ups receiving support 
should demonstrate innovative approaches of doing bu siness and a vision to expand beyond the 
Maltese market.   
In order for a start -up undertaking to be considered for support, the applicant shall be required to 
submit the full application form within sixty [60] months from the start -up date. Beneficiary may  
reapply for additional support up to three [3] times, provided that at the time of granting of each 
aid, the beneficiary complies with the eligibility conditions in Articles 22 and 8 of the General Block 
Exemption Regulation [See Section 6 State Aid Rules  and Obligations]. The applicant will be required 
to provide a full business plan and may be required to deliver a presentation to the Corporation 
explaining the proposed operation and justifying the viability of the venture.   
The aid shall be granted in t he form of a repayable advance not exceeding 
four hundred  thousand  Euro [EUR 400,000] which may be increased to eight hundred thousand Euro 
[EUR 800,000] in the case of an innovative enterprise.  G/SCM/N/372/EU/Add.19  
 
- 48 - 
 
  Accelerator Grant  
Small Start -ups may be supported to participate in a Start -up Accelerator Programme. Through this 
one time grant the Corporation may provide funding as subsistence to the core group of persons 
engaged in the development of the start -up business, following enrolment in the Start -up Accelerato r 
Programme. This support shall be available for the duration of the Accelerator Programme and may 
not cover preparation costs or any other costs incurred prior to the commencement of the 
Programme.  
Participants in a Start -up Accelerator Program recognised  by the Corporation may be approved 
one hundred  Euro [EUR100] per week per team member who is not resident in the country where 
the programme is taking place, as a subsistence grant for duration of the programme. This funding 
will be limited to five [5] te am members who must be registered as full time employees of the 
Start-up with Jobsplus. The supported period shall not exceed twenty -four [24] weeks in total, and 
should the start -up be also benefiting from a seed grant, any disbursement due during this pe riod 
shall be forfeited.  
Support as co -investment in payroll costs  
The Corporation may provide a repayable advance which shall be disbursed to finance up to 75% of 
the wage costs of persons employed on a full time contract with the Start -up Undertaking.  
Support as co -investment linked to private equity  
The Corporation ma y provide a repayable advance equivalent to 50% of the increase in share capital 
invested in Small Start -up Undertakings by:  
• unrelated parties ;  
• universities or non -profit research centres in spin -offs that qualify as Small Start -up 
Undertakings ;  
• linked enterprises [as long as the beneficiary still qualifies as Small Start -up 
Undertakings], if the linked enterprise can demonstrate that it received equity 
investments for the development of the start -up initiative from private institution 
investors [busines s angels, venture funds, crowdfunding platforms and similar 
investors].  
The increase in share capital must occur after the approval of the Corporation and within a 
twelve  [12] month period thereon. [The Corporation will consider any increases effected wit hin the 
twelve  [12] month period in tranches and by different investors].  
Any repayable advance linked to equity may, in accordance to the approval of the Corporation, be 
disbursed in tranches linked to milestones established in the Business Plan submitted  by the Small 
Start-up Undertaking.   
Support as Working Capital  
The Corporation may provide a repayable advance of up to EUR 200,000 to the Small Start -up 
Undertakings that propose a viable business which may be increased to up to EUR 400,000 if the 
Start-up is an Innovative Enterprise.  
This repayable advance may, in accordance to the approval of the Corporation, be disbursed in 
tranches linked to milest ones established in the Business Plan submitted by the Small Start -up 
Undertaking.  
Support for the procurement of tangible and intangible assets  
The Corporation may award a repayable advance to finance up to 75% of the cost required to procure 
machinery, equipment and intangible assets to carry out the start -up project.  G/SCM/N/372/EU/Add.19  
 
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  The machinery and/or equipment purchased must be new or used in Malta for the first time by the 
beneficiary.  
Support on intangible assets shall be limited to the procurement of patents, li cences, know -how or 
other intellectual property from third parties unrelated to the buyer at market conditions.  Such 
assets must be amortizable.  
The eligible costs incurred on intangible assets shall be limited to 50% of the total investment.  
Support link ed to Crowdfunding  
The Corporation may provide a repayable advance of up to 50% of the financing of a project [or 
equity increase] to be funded through a crowd -funding campaign.   
The funding may not exceed the amount requested through the crowdfunding camp aign. The 
beneficiary must indicate on the crowdfunding platform page that the project has received support 
by the Corporation.  
Funds will only be made available if the crowdfunding campaign is successful. In approving this 
support, the Corporation may sp ecify that should the beneficiary succeed in raising a higher amount 
than what has been requested on the crowdfunding platform, the difference may be deducted from 
the repayable assistance.  
6. To whom and how the subsidy is provided  
Start-up undertakings shall be considered as eligible if they are, or shall be engaged in one [1] or 
more of the following activities: 
• manufacturing;  
• software development;  
• industrial services analogous to manufacturing;  
• health, Biotechnology, Pharmaceuticals and Life Sciences;  
• other innovative economic activities which are enabled through knowledge and 
technology providing services or products which are currently not readily available 
in the relevant market or which shall be provided through a process which is novel.  
The Corporation shall only consider as eligible projects that meet at least two of the following criteria: 
• propose products and/or services that have the potential to generate income from 
various geographical markets;  
• produce produ cts and/or services which are new or substantially improved compared 
to complementary products on the market;  
• utilise processes which are new or substantially improved compared to those 
adopted in current complementary activities.  
The Corporation shall impose an annual premium of two percent [2%] over the European Central 
Bank's [ECB] base rate as set on the begi nning of the year in review. The premium shall be increased 
to three percent [3%] over the European Central Bank's [ECB] base rate in respect of any funds 
awarded under the provisions of section 4.3(A) [Support as Working Capital]. If ECB rate is below 
negative one percent [ -1%], the premium shall be fixed at one percent [1%]. The premium shall be 
calculated at the end of each calendar year by taking into consideration the amounts owed at the 
end of each month. If the premium is not paid within eight [8] we eks from being communicated to 
the Beneficiary, it shall be included to the principle amount advanced to the Beneficiary.  
Beneficiary shall enter into an agreement to repay any funds advanced and shall be required to pay 
a minimum of ten percent [10%] of p re-tax profits per annum until the disbursed funds are repaid. 
Yet, if the ten percent [10%] of pre -tax profits exceeded fifteen percent [15%] of the total amount 
due to the Corporation, the minimum amount payable shall be reduced to fifteen percent [15%].   G/SCM/N/372/EU/Add.19  
 
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  Maximum Applicable Aid Intensities  
The total maximum support that start -up undertakings may be assisted with per undertaking under 
any Start -up Scheme, must not exceed the amounts laid down in Article 22 of the Commission 
Regulation.  
7. Amount of subsid y 
2019 – EUR NIL 
2020 – EUR 3,400,000.00  
8. Duration of subsidy  
This support measure became effective on the 1 January 2020 and will terminate on the 
31 December  2022.  
9. Trade effects of the subsidy   
There are no effects on international trade.  
19.   BUSINESS ASSOCIATIONS GRANT SCHEME  
1. Title of the subsidy  
Business Associations Grant Scheme  
2. Period covered by the notification  
The period covered by this notification starts from the 1 January 2019 until the 31 December  2020.  
3. Policy objective  
The aim of this Scheme is to assist business associations achieve common objectives that in return 
support growth, innovation and development of their member undertakings. In order to achieve 
such benefits, eligible associations are being encoura ged to employ a coordinator to animate and 
support the association's activities as well as to affiliate with international associations and attend 
international events relevant to the goals and objectives of the business associations.  
This assistance will also support the business associations and their member undertakings to be 
more competitive.  
4. Background and authority for the subsidy  
This Incentive is administered by Malta Enterprise Corporation.  
Malta Enterprise is enabled to issue and publish offici al Incentive Guidelines in terms of 
Article  8 [3][a] of the Malta Enterprise Act, Chapter 463 of the Laws of Malta.  
The Corporation may design support measures in terms of the Malta Enterprise Act:  
http://www.justiceservices.gov.mt/DownloadDocument.aspx?app=lom&itemid=8929&l=1  
The Enterprise Support Incentives Regulations SL 463.04  [Malta Enterprise Act, Chapter 463 of the 
Laws of Malta] provides the legal basis of this incentive.  
http://justiceservices.gov.mt/DownloadDocument.aspx?app=lom&itemid=11609&l=1  
These Incentive Guidelines are in line with the Commission Re gulation [EU] No. 1407/2013 of 
18th December  2013 on the application of Articles 107 and 108 of the Treaty on the Functioning of 
the European Union to de minimis aid .  G/SCM/N/372/EU/Add.19  
 
- 51 - 
 
  The terms and conditions covering this aid scheme are in line with the Commission Regula tion [EU] 
No. 1407/2013 of 18th December  2013  on the application of Articles 107 and 108 of the Treaty on 
the Functioning of the European Union to de minimis aid [the de minimis Regulation].  
The total amount of de minimis aid granted to a single undertaking shall not exceed the amount of 
EUR 200,000 over any period of three consecutive fiscal years.  
This aggregate maximum threshold applies in principle to all economic sectors with the exception of 
the road transport, agric ulture and fisheries sectors for which different thresholds and criteria apply. 
The term "undertaking"  includes also all companies in a group [which fall under the direct or indirect 
ownership or control of the same ultimate parent company] and relevant pa rtner and linked 
enterprises as defined in Annex I of Commission Regulation [EC No . 800/2008]. This period covers 
the fiscal year concerned as well as the previous two fiscal years. "Fiscal year"  means the fiscal year 
as used for tax purposes by the undert aking concerned.  
http://ec.europa.eu/competition/state_aid/legislation/de_minimis_regulation_en.pdf  
In terms of the Malta Enterprise Act mentioned earlier, the parameters of aid and details of the aid 
scheme are found in the Incentive Guidelines. These Incentive Guidelines are a set of rules issued 
by the Corporation from time to time containing details on the definition, application, administration, 
grant and revocation of aid schemes. The Incentive Guidelines for the aid scheme Business 
Associations Grant Scheme  are accessible on the following link:  
https://www.maltaenterprise.com/sites/default/files/Business%20Associations%20Grant%20IG%2
0Version%202.pdf  
5. Form of subsidy  
Aid under  this support measure is awarded in the form of a cash grant. Each business association 
may receive up to EUR 10,000 per annum.  
Qualifying Expenditure  
The assistance provided consists in financing eligible costs relating to:  
[1] wage costs of a coordinator  or administrator;  
[2] annual memberships; and  
[3] attendance to international sectoral events held outside Malta.  
6. To whom and how the subsidy is provided  
Eligible business associations that enhance collaboration between undertakings in the following 
industries:  
• Manufacturing  
• Industrial Services  
• Information and Communication Technologies  
• Digital Media  
• Life Sciences  
• Crafts  
Business Associations must represent at least ten [10] single undertakings in the same relevant 
sector, or five [5] single undertakings mainly engaged in a specific activity. The business association 
must not have more than 100 registered members.  
Applicable Aid Intensities  
Assistance will be provided on an annual basis in the form of a cash grant and each business 
association  may receive up to EUR 10,000 per annum.  G/SCM/N/372/EU/Add.19  
 
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  7. Amount of subsidy  
2019 – EUR 7,590.00  
2020 – EUR NIL 
8. Duration of subsidy  
This support measure became effective on the 1 January 2016 and was terminated on the 
31 December  2020.  
9. Trade effects of the subsidy  
There are no effects on international trade.  
20.   INVESTING IN CRAFTS  
1. Title of the subsidy  
Investing in Crafts  
2. Period covered by the notification  
The period covered by this notification starts from the 1 January 2019 until the 31 December  2020.  
3. Policy objective  
The main objective of the aid scheme is to support artisans in the process of transferring their skills, 
to assist artisans to start -up their own business.  
4. Background and authority for the subsidy  
This Incentive is administered by Ma lta Enterprise Corporation.  
Malta Enterprise is enabled to issue and publish official Incentive Guidelines in terms of 
Article  8 [3][a] of the Malta Enterprise Act, Chapter 463 of the Laws of Malta.  
The Corporation may design support measures in terms of t he Malta Enterprise 
Act:http://www.justiceservices.gov.mt/DownloadDocument.aspx?app=lom&itemid=8929&l=1  
The Investing in Crafts Regulations as Subsidiary Legislation 463.27  [Malta Enterprise Act, 
Chapter  463 of the Laws of Malta] provides the legal basis of this incentive.  
https://legislation.mt/eli/sl/463.27/eng/pdf  
These Incentive Gui delines are in line with the Commission Regulation [EU] No. 1407/2013 of 
18th December  2013  on the application of Articles 107 and 108 of the Treaty on the Functioning of 
the European Union to de minimis aid .  
The terms and conditions covering this aid sc heme are in line with the Commission Regulation [EU] 
No. 1407/2013 of 18th December  2013  on the application of Articles 107 and 108 of the Treaty on 
the Functioning of the European Union to de minimis aid [the de minimis Regulation].  
The total amount of de minimis aid granted to a single undertaking shall not exceed the amount of 
EUR 200,000  over any period of three consecutive fiscal years.  
This aggregate maximum threshold applies in principle to all economic sectors with the exception of 
the road transport, agriculture and fisheries sectors for which different thresholds and criteria apply . 
The term "undertaking"  includes also all companies in a group [which fall under the direct or indirect 
ownership or control of the same ultimate parent company] and relevant partner and linked G/SCM/N/372/EU/Add.19  
 
- 53 - 
 
  enterprises as defined in Annex I of Commission Regulation [E C No. 800/2008]. This period covers 
the fiscal year concerned as well as the previous two fiscal years. "Fiscal year"  means the fiscal year 
as used for tax purposes by the undertaking concerned.  
http://ec.europa.eu/competition/state_aid/legislation/de_minimis_regulation_en.pdf  
In terms of the Malta Enterprise Act mentioned earlier, the parameters of ai d and details of the aid 
scheme are found in the Incentive Guidelines. These Incentive Guidelines are a set of rules issued 
by the Corporation from time to time containing details on the definition, application, administration, 
grant and revocation of aid schemes. The Incentive Guidelines for the 
Investing  in Crafts  Scheme  are accessible on the following link:  
http://www.maltaenter prise.com/sites/default/files/Investing%20in%20Crafts%20Incentive%20G
uidelines%20FINAL.pdf  
5. Form of subsidy  
Aid under this Support Measure will be provided in a form of a cash grant.  
Through this incentive Malta Enterprise may support artisans in the process of transferring their 
skills to other persons by providing:  
a) up to ten thousand Euro ( EUR 10,000) to be disbursed at a rate of up to twenty  Euro 
(EUR20) per hour covering the time dedicated to skills transfer. That is the hours 
which the applicant, according to the time sheets, would have dedicated in support 
of the skills transfer ; 
b) up to two thousand Euro ( EUR2,000) to support the purchase of materials required 
for the implementati on of the skill transfer. The Corporation shall determine the 
amount of support after taking due consideration of the nature of the craft and 
materials in question.  
If the Corporation determines that the skills transfer was successful, a bonus calculated at one Euro 
(EUR 1) multiplied by the number hours dedicated to skills transfer but not exceeding 
one thousand  Euro (1,000) may awarded to the artisan. The skills transfer shall be deemed to be 
successful if:  
a) it results in the employment of a trainee by th e beneficiary; or  
b) within six [6] months from the completion of the skills transfer programme, a trainee 
establishes a Start -up Undertaking carrying out a business based on the skills 
attained;  or 
c) it is deemed successful by the mentor appointed by the Corpo ration following the 
programme.  
In order to facilitate the skills transfer the Corporation shall assign a mentor to help in the 
development of a training programme and to facilitate the interaction between the craftsman and 
the trainee.  
The skills transfe r is to be carried out within a period of twenty -four (24) months, starting from the 
date of approval of the support by the Corporation.  
The Corporation may consent that up to fifty percent (50%) of the amount approved to cover the 
costs of materials is di sbursed after acceptance of the Corporation's letter awarding the funding 
following the presentation of invoices.  The Corporation may opt to issue payment (including part 
payments of invoices) directly to the supplier.  
Assistance for Artisan Start-ups 
Trainees who in the previous six (6) months successfully completed a skills transfer programme 
supported through this measure (see section 3 of the Incentive Guidelines), may benefit from 
eight hundred  Euro ( EUR 800) per month for a maximum period of twelve (12) months and up to G/SCM/N/372/EU/Add.19  
 
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  four hundred  Euro ( EUR 400) covering invoice/s for any supervision or mentoring provided by the 
same person that has effected the skills transfer.  
6. To whom and how the subsidy is provid ed 
This measure is available to duly registered undertakings [including self -employed persons] carrying 
out an economic activity based on the production of crafts and self -employed persons that have 
previously carried out an economic activity based on the pro duction of crafts.  
At point of application the applicant [legal person submitting the application] must employ at least 
one [1] person [on full or part time basis]. The person employed may be the applicant in the case 
of self -employed persons.  In any case  such employment must be registered with the Jobsplus.  
The Scheme is intended to facilitate skills transfer by providing a financial support framework 
through which a trainee can access training that will help him/her obtain the knowledge, skills, and 
comp etences required to engage in the craft [as an employee or an entrepreneur]. The applicant 
must demonstrate his/her skill in the identified craft and his commitment to reach the proposed 
skills transfer.  
Preference will be given to those crafts at risk of  extinction and the decision to endorse a project 
shall be taken by the Corporation with the support of the Crafts Council and the Ministry for Economy, 
Investment, and Small Business.  
The Corporation will evaluate the submissions received in any call for  proposal and rank them 
according to priority by taking into consideration the following aspects:  
a) the skills and experience of the applicant;  
b) the location and facilities available for the skills transfer;  
c) the number of persons engaged in transferr ing their skill;  
d) the number of persons to be trained [taking into consideration the specific craft];  
e) whether the skills relate to a craft considered at the risk of extinction;  
f) elements of innovation in support of future development of the craft.  
Support will be awarded to the best proposals received as determined by the Corporation.  
7. Amount of subsidy  
2019 – EUR 140,172.00  
2020 – EUR 48,724.00  
8. Duration of subsidy  
This support measure was available between the 1 September 2018 and 1 June 2020.  
9. Trade effects of the subsidy  
There are no effects on international trade.  
21.   INVESTMENT AID FOR ENERGY EFFICIENCY PROJECTS  
1. Title of the subsidy  
Investment Aid for Energy Efficiency Projects  G/SCM/N/372/EU/Add.19  
 
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  2. Period covered by the notification  
The period cov ered by this notification starts from the 1 January 2019 until the 31 December  2020.  
3. Policy objective  
The scheme has the objective to assist undertakings with a high energy consumption to invest in 
equipment that would achieve a higher energy efficiency.  
4. Background and authority for the subsidy  
This Incentive is administered by Malta Enterprise Corpora tion. 
Malta Enterprise is enabled to issue and publish official Incentive Guidelines in terms of 
Article  8 [3][a] of the Malta Enterprise Act, Chapter 463 of the Laws of Malta.  
The Corporation may design support measures in terms of the Malta Enterprise Act:  
http://www.justiceservices.gov.mt/DownloadDocument.aspx?app=lom&itemid=8929&l=1  
The Investment Aid for Energy Efficiency Projects Regulations, a s Subsidiary Legislation 463.24  
[Malta Enterprise Act, Chapter 463 of the Laws of Malta] provides the legal basis of this incentive.  
https://legislation.mt/eli/sl/463.24/eng/pdf  
The terms and con ditions set out in these guidelines are in line with the Commission Regulation [EU] 
No. 651/2014 of 17 June 2014 declaring certain categories of aid compatible with the internal market 
in application of Articles 107 and 108 of the Treaty.  
http://eur -lex.europa.eu/legal -content/EN/TXT/PDF/?uri=CELEX:32014R0651&from=EN  
In terms of the Malta Enterprise Act mentioned earlier, the parameters of aid and details of the aid 
scheme are found in the Incentive Guidelines. These Incentive Guidelines are a set of rules issued 
by the Corporation from time to time containing details on the definition, application, administration, 
grant and revocation of aid scheme s. The Incentive Guidelines for the Investment Aid for Energy 
Efficiency Projects  are accessible on the following link:  
http://www.maltaenterprise.com/sites/default/files/Incentive%20Guidelines%20Energy%20Efficie
ncy%20%20Version%203.0%20FINAL.pdf  
5. Form of subsidy  
The aid shall be granted in a form of a cash grant or a tax credit (or a combination of both).  
On the basis of available funds, expected results and other technical and financial considerations, 
the Corporation, in collaboration with the Agency may award support in the form of a cash grant if 
the annual energy savings in kilo watt hours to be achieved exce ed: 
=( 30%  𝑜𝑓 𝑒𝑙𝑖𝑔𝑖𝑏𝑙𝑒  𝑐𝑜𝑠𝑡 )
𝑅𝑎𝑡𝑒  𝑝𝑒𝑟 𝑢𝑛𝑖𝑡 ∗𝑒𝑥𝑝𝑒𝑐𝑡𝑒𝑑  𝑙𝑖𝑓𝑒𝑡𝑖𝑚𝑒 
Where:  
Rate per unit  is equal to 0.07 Euro per KWhr; and Expected lifetime is equal to 7 years.  
Thus a project with an eligible cost of EUR 10,000 would need  to achieve savings of more than 
6,122  kwh per annum.  
Applications were the annual energy savings does not exceed the resultant of the above equation 
will still be eligible for tax credits for the eligible cost.  G/SCM/N/372/EU/Add.19  
 
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  Qualifying Expenditure  
The Corporation may support investments in tangible assets procured as part of a project carried 
out by an eligible undertaking to achieve a higher level of energy efficiency. The project must be 
supported either by an energy audit or a specific proposal asses sment prepared by a certified energy 
auditor or a warranted engineer who would clearly describe and identify the proposed project and 
its expected benefits.  
Only costs directly linked to the achievement of a higher level of energy efficiently shall be cons idered 
eligible.  
The eligible costs shall be the extra investment costs necessary to achieve the higher level of energy 
efficiency. They shall be determined as follows:  
a)  where the costs of investing in energy efficiency can be identified in the total 
investment cost as a separate investment, this energy efficiency -related cost shall 
constitute the eligible costs;  
b)  in all other cases, the costs of investing in energy efficiency are identified by 
reference to a similar, less energy efficient investmen t that would have been credibly 
carried out without the aid. The difference between the costs of both investments 
identifies the energy efficiency -related cost and constitutes the eligible costs. The 
costs not directly linked to the achievement of a higher  level of energy efficiency 
shall not be eligible.  
Aid shall not be granted where investment and/or improvements are undertaken to comply with 
Union standards already adopted, even if they are not yet in force.  
Aid shall not be granted to investment in new  buildings or extensions of new buildings.  
Costs incurred from third parties related directly to the procurement and installation of an eligible 
investment shall be considered as part of the investment if such transaction is carried out at arm's 
length.  
6. To whom and how the subsidy is provided  
Projects must have the aim of improving energy efficiency and may include:  
a) investment in substitution or upgrading of equipment and installations to reduce 
energy consumption;  
b) renovation or upgrading of equipment of existing installation for heating (or cooling) 
systems;  
c) the improvement of energy efficiency of existing illumination systems.  
For a project to be considered eligible:  
a) the project must entail an investment of at least ten thousand Euro ( EUR 10,000) 
that is directly related to achieving energy savings;  and 
b) provide a corroborated justification from a competent person that the resultant 
estimated energy saving to be achieved as a result of implementing the proposed 
investment will be of at least  10%.  
Investments related to the generation of electricity such as PV installations are not eligible.  G/SCM/N/372/EU/Add.19  
 
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  Applicable Aid Intensities : 
The total aid may not exceed the maximum aid intensity allowable in relation to the size of the 
undertaking receiving the support as established in the table below:  
Type of Undertaking  % 
Small  50 
Medium  40 
Large  30 
In line with Article 4 of COMMISSION REGULATION (EU) No . 651/2014 of 17 June 2014 declaring 
certain categories of aid compatible with the internal market in application of Articles 107 and 108 
of the Treaty, the capping for investment Aid for environmental protection is EUR 15 million per 
undertaking per invest ment project.  
7. Amount of subsidy  
2019 – EUR 66,700.00  
2020 – EUR 18,505.00  
8. Duration of subsidy  
This support measure became effective on the 1 March 2019 and will terminate on the 31 December 
2023.  
9. Trade effects of the subsidy  
There are no effects on international trade.  
22.   TAX CREDITS SUPPORTING THE REFURBISHMENT OF HOTELS AND RESTAURANTS  
1. Title of the subsidy  
Tax Credits Supporting the Refurbishment of Hotels and Restaurants  
2. Period covered by the notification  
The period covered by this notification starts from the 1 January 2019 until the 31  December  2020.  
3. Policy objective  
Through this incentive, Malta Enterprise will be accepting project applications for the refurbishment 
of hotels and restaurants that would lead to an improved tourism product or service.  
Assistance shall be awarded in relation to the costs incurred for th e implementation of a holistic 
refurbishment of an establishment duly licensed with the Malta Tourism Authority where the main 
activity is:  
i. the provision of tourist accommodation in hotels, guest houses and hostels;  or 
ii. the provision of food services from a  permanent structure whereby the prepared 
food may be consumed on the premises.  
The Corporation may approve a tax credit of up to EUR 200,000 for accommodation providers and 
EUR 50,000 for provision of food services covering up to 20% of the eligible costs.  G/SCM/N/372/EU/Add.19  
 
- 58 - 
 
  4. Background and authority for the subsidy  
This Incentive is administered by Malta Enterprise Corporation.  
Malta Enterprise is enabled to issue and publish official Incentive  Guidelines in terms of 
Article  8 [3][a] of the Malta Enterprise Act, Chapter 463 of the Laws of Malta.  
The Corporation may design support measures in terms of the Malta Enterprise Act:  
http://www.justiceservices.gov.mt/DownloadDocument.aspx?app=lom&itemid=8929&l=1  
The Tax Credits Supporting the Refurbishment of Hotels and Restaurants Regulations as Subsidiary 
Legislation 463.23  [Malta Enterprise Act, Chapter 463  of the Laws of Malta] provides the legal basis 
of this incentive.  
https://legislation.mt/eli/sl/463.23/eng/pdf  
These Incentive Guidelines are in line with the Commission Regulation [EU] No. 1407/2013 of 
18th December  2013  on the application of Articles 107 and 108 of the Treaty on the Functioning of 
the European Union to de minimis aid .  
The terms and conditions c overing this aid scheme are in line with the Commission Regulation [EU] 
No. 1407/2013 of 18th December  2013 on the application of Articles 107 and 108 of the Treaty on 
the Functioning of the European Union to de minimis aid [the de minimis Regulation].  
The total amount of de minimis aid granted to a single undertaking shall not exceed the amount of 
EUR 200,000 over any period of three consecutive fiscal years.  
This aggregate maximum threshold applies in principle to all economic sectors wi th the exception of 
the road transport, agriculture and fisheries sectors for which different thresholds and criteria apply. 
The term "undertaking"  includes also all companies in a group [which fall under the direct or indirect 
ownership or control of the same ultimate parent company] and relevant partner and linked 
enterprises as defined in Annex I of Commission Regulation [EC No . 800/2008]. This period covers 
the fiscal year concerned as well as the previous two fiscal years. "Fiscal year"  means the fisca l year 
as used for tax purposes by the undertaking concerned.  
http://ec.europa.eu/competition/state_aid/legislation/de_minimis_regulation_en.pdf  
In terms of the Malta Enterprise Act mentioned earlier, the parameters of aid and details of the aid 
scheme are found in the Incentive Guidelines. These Incentive Guidelines are a set of rules issued 
by the Corporation from time to time containing details on the definition, application, administration, 
grant and revocation of aid schemes. The Incentive Guidelines for the aid scheme Tax Credits 
Supporting the Refurbishment of Hotels and Restaurants  are accessible on the following link:  
http://www.maltaenterprise.com/sites/default/files/Incentive%20Guidelines%20%28Version%201
%29_0.pdf  
5. Form of subsidy  
The aid is in a form of a tax credit.  
Quali fying Expenditure  
a) design cost which may not exceed 5% of total project costs;  
b) replacement of finishes, furniture, fittings and equipment. The replacement must be 
new (or first time used in Malta) ; 
c) redecoration .  
All costs, excluding costs related to design, should be incurred after the project is approved by the 
Corporation.  G/SCM/N/372/EU/Add.19  
 
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  6. To whom and how the subsidy is provided  
In order to be considered for support through this measure the applicant/beneficiary should:  
a) be an established business (such as a registered limited liability company, a 
partnership or a self -employed) operating in Malta ;  
b) adhere to the applicable State Aid regulation (vide Section 8 of the Incentive 
Guidelines ). 
Eligible Projects  
Assistance shall be awarded in relation to the costs incurred for the implementation of a holistic 
refurbishment of an establishment duly licensed with the Malta Tourism Authority where the main 
activity is:  
a)  the provision of touris t accommodation in hotels, guest houses and hostels;  or 
b)  the provision of food services from a permanent structure whereby the prepared 
food may be consumed on the premises.  
Eligible Costs  
The eligible cost shall be:  
a) design cost which may not exceed  5% of total project costs;  
b) replacement of finishes, furniture, fittings and equipment. The replacement must be 
new (or first time used in Malta) ; 
c) redecoration  
All costs, excluding costs related to design, should be incurred after the project is approved by the 
Corporation.  
The Corporation may approve a tax credit of up to EUR 200,000 for accommodation providers and 
EUR 50,000 for provision of food services as defined in Section 3.2 (a) and 3.2 (b) respectively of 
the Incentive Guidelines, covering up to 20% of the eligible costs.  
7. Amount of subsidy  
2019 – EUR 663,575.00  
2020 – EUR 117,500.00  
8. Duration of subsidy  
This support measure became effective on the 1 November 2017 and was available until the 
31 December  2019.  
9. Trade effects of the subsidy  
There are no effects on international trade.  
23.   START -UP ADVANCE  
1. Title of the subsidy  
Start-Up Advance  G/SCM/N/372/EU/Add.19  
 
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  2. Period covered by the notification  
The period covered by this notification starts from the 1 January 2019 until the 31 December  2020.  
3. Policy objective  
This Support Measure is intended to support eligible start -up undertakings to accelerate their growth 
phase a nd who have the potential and determination to intensify their position in the market as well 
as boosting employment.  
4. Background and authority for the subsidy  
This Incentive is administered by Malta Enterprise Corporation.  
Malta Enterprise is enabled to issue and publish official Incentive Guidelines in terms of 
Article  8 [3][a] of the Malta Enterprise Act, Chapter 463 of the Laws of Malta.  
The Corporation may design support measures in terms of the Malta Enterprise Act:  
http://www.justiceservices.gov.mt/DownloadDocument.aspx?app=lom&itemid=8929&l=1  
The Start -Up Advance Scheme Regulations S.L. 463.20  [Malta Enterprise Act, Chapter 463 of the 
Laws of Malta] provides the legal basis of this incentive.  
https://legislation.mt/eli/sl/463.20/eng/pdf  
The terms and conditions set out in these guidelines are in line with the Commis sion Regulation [EU] 
No. 651/2014 of 17 June 2014 declaring certain categories of aid compatible with the internal market 
in application of Articles 107 and 108 of the Treaty.  
http://eur -lex.europa.eu/legal -content/EN/TXT/PDF/?uri=CELEX:32014R0651&from=EN  
In terms of the Malta Enterprise Act mentioned earlier, the parameters of aid and details of the aid 
scheme are found in the Incentive Guidelines. These Incentive Guidelines are a set of rules issued 
by the Corporation from time to time containing details on the definition, application, administration, 
grant and revocation of aid schemes. The Incentive Guidelines for the 
Start -Up Advance  are accessible on the following link:  
http://www.maltaenterprise.com/sites/default/files/Startup%20Advance%20Incentive%20Guidelin
es%20%28Version%201.0%29_0.pdf  
5. Form of subsidy  
The Start -Up Advance shall take the form of a cash grant of up to EUR 100,000 per undertaking. 
The award is limited to EUR 25,000 for any six [6] months and shall only be granted if the Beneficiary 
remains classified as a start -up undertaking at the start of the relevant six [6] month period.  
Qualifying Expenditure : 
Eligible undertakings with a viable business concept which are in the early stages of development 
shall be supported through a cash grant of up to EUR 100,000 per undertaking.  
The award is limited to EUR 25,000 for any six [6] months and shall only be gran ted if the Beneficiary 
remains classified as a start -up undertaking at the start of the relevant six [6] month period.  
The Grant shall be disbursed at three [3] months intervals. Each disbursement shall be calculated 
by multiplying EUR 1,500 to the total n umber of full -time employees who have been engaged with 
the Beneficiary at least one [1] full month. The Corporation may discontinue or suspend the support 
if the Beneficiary fails to satisfy the Corporation of its commitment to establish a sustainable 
business.  G/SCM/N/372/EU/Add.19  
 
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  Approved assistance in terms of this Support Measure may be utilised for investment costs as the 
Beneficiary may procure tangible and intangible assets, however, the Beneficiary may also utilise 
the assistance for operating costs.  
6. To whom and how  the subsidy is provided  
The beneficiary must be an economic undertaking established within the European Economic 
Community and with an operating base in Malta.  An applicant is deemed to have an operating base 
in Malta if:  
a) it owns, leases, or has been g iven the right of use by a third party an adequate 
premises from where to conduct an eligible economic activity in the region of Malta ; 
and  
b) employs at least two persons under a full time employment contract that is based 
in Malta and is liable to pay i ncome tax in Malta.  
In order to be considered for support the applicant's principle economic activity must be classified 
under any one of the following NACE Codes:  
NACE  Activity  
B Mining and Quarrying  
C Manufacturing  
D Electricity, gas, steam and air conditioning supply  
E Water supply, sewerage, waste management and remediation activities  
G Wholesale and retail trade; repair of motor vehicles and motorcycles  
H Transportation and storage  
I Accommodation and food service activities  
J Information and communication  
K Financial and Insurance Activities  
L Real estate activities   
M Professional, scientific and technical activities  
N Administrative and support service activities  
P Education  
Q Human health and social work activities  
R Arts, entertainment and recreation  
S Other Service Activities  
Innovation  
In order to be eligible, the applicant must be:  
1. proposing products and/or services that have potential to be marketed and 
distributed internationally; and  
2. producing products and/or service which are new or substantially improved 
compared to the state of the art in the local industry.  
Knowledge  
The activities of the start -up undertaking must be linked to the knowledge of the Key Promoter/s. It 
is expected that key persons engaged in the start -up have the academic background required and/or 
hands on experience in the relevant sector.  G/SCM/N/372/EU/Add.19  
 
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  Employment  
The applicant undertaking must employ a minimum of two (2) Full -Time Employees at appli cation 
stage.  
State Aid Regulations  
The applicant must adhere to the applicable State Aid regulations.  
Other Provisions  
Small Start -up Undertakings will not be eligible for this incentive if the applicant is controlled by  
owners of an undertaking operative in the same or related sector that had closed down in the of 
twelve (12) months preceding their Establishment Date.  
The single undertaking must not be benefitting concurrently from the B.Start Scheme administered 
by the C orporation.  
Maximum Applicable Aid Intensities : 
The maximum Aid per Beneficiary is of EUR 100,000. The award is limited to EUR 25,000 for any 
six [6] months and shall only be granted if the Beneficiary remains classified as a start -up 
undertaking at the start of the relevant six [6] month period.  
 7. Amount of subsidy  
2019 – EUR 146,000.00  
2020 – EUR 499,000.00  
8. Duration of subsidy  
This support measure became effective on the 1 January 2018 and was terminated 
31 December  2020.  
9. Trade effects of the subsidy  
There are no effects on international trade.  
24.   COOPERATE FOR GROWTH  
1. Title of the subsidy  
Cooperate for Growth  
2. Period covered by the notification  
The period covered by this notification starts from the 1 January 2019 until the 31 December  2020.  
3. Policy objective  
The main objective of this aid scheme is to assist undertakings that are willing to establish new 
markets, or to introduce a new service or product in an existing market.  
4. Background and authority for the subsidy  
This Incentive is administered by Malta Enterprise Corporation.  
Malta Enterprise is enabled to issue and publish official Incentive Guidelines in terms of 
Article  8 [3][a] of the Malta Enterprise Act, Chapter 463 of the Laws of Malta.  G/SCM/N/372/EU/Add.19  
 
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  The Corporation may design support measures in terms of the Malta Enterprise Act:  
http://www.justiceservices.gov.mt/DownloadDocument.aspx?app=lom&itemid=8929&l=1   
The Cooperate for Growth Regulations S.L. 463.21  [Malta Enterprise Act, Chapter 463 of the Laws 
of Malta] provides the legal basis of this incentive.  
http://www .justiceservices.gov.mt/DownloadDocument.aspx?app=lom&itemid=12814&l=1  
These Incentive Guidelines are in line with the Commission Regulation [EU] No. 1407/2013 of 
18th December  2013 on the application of Articles 107 and 108 of the Treaty on the Functioning of 
the European Union to de minimis aid .  
The terms and conditions covering this aid scheme are in line with the Commission Regulation [EU] 
No. 1407/2013 of 18th December  2013 on the application of Articles 107 and 108 of the Treaty on 
the Func tioning of the European Union to de minimis aid [the de minimis Regulation].  
The total amount of de minimis aid granted to a single undertaking shall not exceed the amount of 
EUR 200,000 over any period of three consecutive fiscal years.  
This aggregate maximum threshold applies in principle to all economic sectors with the exception of 
the road transport, agriculture and fisheries sectors for which different thresholds and criteria apply. 
The term "undertaking"  includes also all companies in a group [which fall under the direct or indirect 
ownership or control of the same ultimate parent company] and relevant partner and linked 
enterprises as defined in Annex I of Commission Regulation [EC No . 800/2008]. This period covers 
the fiscal year c oncerned as well as the previous two fiscal years. "Fiscal year"  means the fiscal year 
as used for tax purposes by the undertaking concerned.  
http://ec.europ a.eu/competition/state_aid/legislation/de_minimis_regulation_en.pdf  
In terms of the Malta Enterprise Act mentioned earlier, the parameters of aid and details of the aid 
scheme are found in the Incentive Guidelines. These Incentive Guidelines are a set of r ules issued 
by the Corporation from time to time containing details on the definition, application, administration, 
grant and revocation of aid schemes. The Incentive Guidelines for the aid scheme 
Cooperate  for Growth  are accessible on the following link: 
https://www.maltaenterprise.com/sites/default/files/Cooperate%20for%20Growth%20Incentive%
20Guidelines%20version%201_0. pdf 
The Cooperate for Growth Regulations L.N. 100 of 2018 : 
http://www.justiceservices.gov.mt/DownloadDocument.aspx?app=lp&itemid=28998&l=1  
5. Form of subsidy  
The aid shall be granted in the form of a cash grant.  
Qualifying Costs  
An eligible undertaking may be awarded support to participate in planned meetings between two or 
more parties organised for the purpose of technology transfer, knowledge sharing, developing 
business, facilitating research collaborations, venture funding and similar business interaction. 
Support shall also be awarded when such m eetings are facilitated as part of an activity or initiative 
coordinated by national or international organisations as may be approved by the Corporation prior 
to the activity.  
To receive support the applicant shall be required to demonstrate to the satisf action of the 
Corporation that the ultimate scope of the action is to develop, increase or enhance economic 
activities through cross -border collaboration.   G/SCM/N/372/EU/Add.19  
 
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  The support shall be limited to a per diem  covering the days of the event as indicated by the event 
organiser. The aid shall only be awarded if:  
a) the person attending the meeting is an employee or director of the applicant and 
was physically present for the meeting;  
b) the meeting is not held in Malta; and  
c) the person attending is not resident in the country where the meeting was held.  
6. To whom and how the subsidy is provided  
The beneficiary must be an undertaking registered as one [1] of the following:  
a) an undertaking operating from Malta and be incorporated in the European Union as 
a partnership en nom collectif , en commandite  or a limited liability company ; 
b) self-employed persons registered with Jobsplus ;  
c) co-operatives registered with the Co -operatives Board.  
Applicable Aid Intensities  
If the Corporation is satisfied that the above criteria are addressed, the Corporation shall issue an 
Incentive Entitlement Certificate, awarding a Per Diem  covering the days of the action. If the 
undertaking holds multiple meetings that the Corporation de ems to satisfy the above criteria with 
the same or other undertakings over a number of days, the aid awarded in the Incentive Entitlement 
Certificate will be equivalent to the Per Diem  rate covering each days in which the meetings are 
held. 
The Per Diem  rates applicable to the measure shall be published periodically on the Corporation's 
website and shall be pegged to the official Per Diem rates established by the Maltese Government 
for travel of public officials.  
7. Amount of subsidy  
2019 – EUR 2,270.00  
2020 – EUR NIL 
8. Duration of subsidy  
The Cooperation for Growth Scheme became effective on the 1 March 2018 and was terminated on 
the 31  December  2020.  
9. Trade effects of the subsidy  
There are no effects on international trade.  
25.   SUPPORT FOR THE DEVELOPMENT OF BUSINESS UNITS AT THE ARTISAN VILLAGE, 
TA' QALI  
1. Title of the subsidy  
Support for the Development of Business Units at The Artisan Village, Ta' Qali  
2. Period covered by the notification  
The period covered by this notification starts from the 1 January 2019 until the 31 December  2020.  G/SCM/N/372/EU/Add.19  
 
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  3. Policy objective  
The main objective of this Support Measure is to assist in the development and furbishing of business 
premises to carry out the activity agreed to with Malta Industrial Parks Limited.  
Tenants of Malta Industrial Parks Limited, situated at the Artisan Village, Ta' Qali will be supported 
in the development of the business premises situated at the Artisan Village. Tenants will have the 
possibility to request a guarantee of up to o ne hundred and fifty thousand Euro [ EUR 150,000] 
covering up to seventy -five percent [75%] of a bank loan or a cash grant of up to 
seventy -thousand  Euro [ EUR 70,000] as part financing of up to fifty per cent [50%] of the project.  
4. Background and authority for the subsidy  
This Incentive is administered by Malta Enterprise Corporation.  
Malta Enterprise is enabled to issue and publish official Incentive Guideli nes in terms of 
Article  8 [3][a] of the Malta Enterprise Act, Chapter 463 of the Laws of Malta.  
The Corporation may design support measures in terms of the Malta Enterprise Act:  
http://www.justiceservices.gov.mt/DownloadDocument.aspx?app=lom&itemid=8929&l=1   
The Enterprise Support Incentives Regulations S.L. 463.04  [Malta Enterprise Act, Chapter 463 of the 
Laws of Malta] provides the legal basis of this incentive.  
http://www.justiceservices.gov.mt/DownloadDocument.aspx?app=lom&itemid=11609&l=1  
These Incentive Guidelines are in line with the Commission Regulati on [EU] No. 1407/2013 of 
18th December  2013 on the application of Articles 107 and 108 of the Treaty on the Functioning of 
the European Union to de minimis aid .  
The terms and conditions covering this aid scheme are in line with the Commission Regulation [ EU] 
No. 1407/2013 of 18th December  2013 on the application of Articles 107 and 108 of the Treaty on 
the Functioning of the European Union to de minimis aid [the de minimis Regulation].  
The total amount of de minimis aid granted to a single undertaking shall not exceed the amount of 
EUR 200,000 over any period of three consecutive fiscal years.  
This aggregate maximum threshold applies in principle to all economic sectors with the exception of 
the road transport, agriculture and fisheries sectors for which different thresholds and criteria apply.  
The term "undertaking"  includes also all companies in a group [which fall under the direct or indirect 
ownership or control of the same ultimate parent company] and relevant partner and linked 
enterprises as defined in Annex I of Commission Regulation [EC  No. 800/2008]. This period covers 
the fiscal year concerned as well as the previous two fiscal years. "Fiscal year"  means the fiscal year 
as used for tax purposes by the undertaking concerned.  
http://ec.europa.eu/competition/state_aid/legislation/de_minimis_regulation_en.pdf  
In terms of the Malta Enterprise Act mentioned earlier, the parameters of ai d and details of the aid 
scheme are found in the Incentive Guidelines. These Incentive Guidelines are a set of rules issued 
by the Corporation from time to time containing details on the definition, application, administration, 
grant and revocation of aid schemes. The Incentive Guidelines for the aid scheme Support for the 
Development of Business Units at The Artisan Village, Ta' Qali  are accessible on the following 
link: https://www.maltaenterprise.com/sites/default/files/IG%20Support%20for%20the%20Devel
opment%20of%20Business%20Units%20at%20Artisan%20Village%20Ta%20Qali%20%2 8FINAL
%29.pdf  G/SCM/N/372/EU/Add.19  
 
- 66 - 
 
  5. Form of subsidy  
The aid shall be granted either in the form of a cash grant or as a guarantee.  
Qualifying Expenditure  
Cash Grants : 
Malta Enterprise may award a Cash Grant of up to Seventy Thousand Euro [ EUR 70,000] to part 
finance up to fifty percent [50%] of costs incurred in respect to the development of immovable 
property situated at The Artisan Village, Ta' Qali and any plant, machinery and equipment located 
within the property.  
Cash grants on movable ass ets [located within the property] will only be disbursed following the 
completion of the development of the immovable property. Cash grants may only be awarded to 
new equipment or second hand equipment to be used in Malta for the first time.  
The Corporatio n may agree to disburse up to Ten Thousand Euro [ EUR 10,000] covering not more 
than 50% of a signed contract for the development of immovable property. The Corporation will 
require that prior to further disbursements the Beneficiary submits invoices and pr oof of payment 
covering eligible costs of an equivalent amount.   
Loan Guarantees : 
Malta Enterprises may approve a Loan Guarantee of up to one hundred and fifty thousand Euro 
[EUR 150,000] and cover up seventy -five percent [75%] of costs funded through a Ba nk loan in 
respect to the : 
• development and furbishing of immovable property situated at The Artisan Village, 
Ta' Qali.  
• procurement of plant, machinery and equipment required by the Beneficiary to carry 
out the activity agreed to with Malta Industrial Parks  Limited.  
The Guarantee shall relate only to new banking facilities [that is, re -financing of existing loans is not 
eligible], and may not be used to support overdrafts or other revolving credit facilities.  
The guaranteed loan should have a distinct term w ith a predetermined fixed repayment schedule 
that would not be expected to exceed ten [10] years unless specifically agreed to by the Corporation, 
the Bank and the Beneficiary.  
For State Aid purposes, the value of aid of the Guarantee shall be calculated a t twenty -seven percent 
[27%] of the guaranteed amount.  
6. To whom and how the subsidy is provided  
This Incentive is applicable only to any undertaking having a temporary emphyteutical agreement 
with Malta Industrial Parks Limited in respect of property loc ated within the Ta' Qali Artisan Village 
up until 1 March 2019. Following this date, only undertakings that entered in temporary 
emphyteutical agreements with Malta Industrial Parks Limited in respect of property located within 
The Artisan Village in the s ix [6] months preceding the application date, and as long as they had 
previously no title in connection with the same property, are deemed to be eligible.  
On submitting an application, the undertaking must have at least one [1] person employed on a 
part-time of full -time basis. At the discretion of the Corporation, a self -employed person duly 
registered with JobsPlus may be considered to satisfy this conditi on. 
On submitting an application, the undertaking should be in possession of a valid VAT number issued 
by the VAT Department.  G/SCM/N/372/EU/Add.19  
 
- 67 - 
 
  Applicable Aid Intensities  
Malta Enterprise may award a Cash Grant of up to seventy thousand Euro [ EUR 70,000], to part 
finance up to fifty percent [50%] of costs incurred in respect to the development of immovable 
property situated at the Artisan Village, Ta' Qali and any plant, machinery and equipment located 
within the property.  
Malta Enterprises may app rove a Loan Guarantee of up to one hundred and fifty thousand Euro 
[EUR 150,000] and cover up seventy -five percent [75%] of costs funded through a Bank loan.  
For State Aid purposes, the value of aid of the Guarantee shall be calculated at twenty -seven percent 
[27%] of the guaranteed amount.  
7. Amount of subsidy  
2019 – EUR 220,000.00  
2020 – EUR 1,752,820.00  
8. Duration of subsidy  
The Support for the Development of Business Units at the Artisan Village, Ta' Qali became effective 
on 1 July 2017 and was avai lable until 31 December 2020.  
9. Trade effects of the subsidy  
There are no effects on international trade.  
26.   FAMILY BUSINESS SUPPORT SERVICES  
1. Title of the subsidy  
Family Business Support Services  
2. Period covered by the notification  
The period covered b y this notification starts from the 1 January 2019 until the 31 December  2020.  
3. Policy objective  
The Family Business Support Services Scheme is intended to support the development of family 
businesses in building internal capacities and supporting them in the transfer of their business 
activity. The support provides advisory during business transition and access to specific training 
deemed beneficial in facilitating the growth of family businesses.  
4. Background and authority for the subs idy 
This Incentive is administered by Malta Enterprise Corporation.  
Malta Enterprise is enabled to issue and publish official Incentive Guidelines in terms of 
Article  8 [3][a] of the Malta Enterprise Act, Chapter 463 of the Laws of Malta.  
The Corporation may design support measures in terms of the Malta Enterprise Act:  
http://www.justiceservices.gov.mt/DownloadDocument.aspx?app=lom&itemid=8929&l=1   
The Family Business Support Services Regulations S.L. 463.14  [Malta Enterprise Act, Chapter 463 
of the Laws of Malta] provides the legal basis of this incentive.  
http://www.justiceservices.gov.mt/DownloadDocument.aspx?app=lom&itemid=12664&l=1  G/SCM/N/372/EU/Add.19  
 
- 68 - 
 
  These Incentive Guidelines are in line with the Commission Regulation [EU] No. 1407/2013 of 
18th December  2013 on the application of Articles 107 and 108 of the Treaty on th e Functioning of 
the European Union to de minimis aid .  
The terms and conditions covering this aid scheme are in line with the Commission Regulation [EU] 
No. 1407/2013 of 18th December  2013 on the application of Articles 107 and 108 of the Treaty on 
the Functioning of the European Union to de minimis aid [the de minimis Regulation].  
The total amount of de minimis aid granted to a single undertaking shall not exceed the amount of 
EUR 200,000 over any period of three consecutive fiscal years.  
This aggregate maximum threshold applies in principle to all economic sectors with the exception of 
the road transport, agriculture and fisheries sectors for which different thresholds and criteria apply.  
The term "undertaking"  includes also all companies in a group [which fall under the direct or indirect 
ownership or control of the same ultimate parent company] and relevant partner and linked 
enterprises as defined in Annex I of Commission Regulation [EC  No. 800/2008]. This period covers 
the fiscal year concerned as well as the previous two fiscal years. "Fiscal year"  means the fiscal year 
as used for tax purposes by the undertaking concerned.  
http://ec.europa.eu/competition/state_aid/legislation/de_minimis_regulation_en. pdf 
In terms of the Malta Enterprise Act mentioned earlier, the parameters of aid and details of the aid 
scheme are found in the Incentive Guidelines. These Incentive Guidelines are a set of rules issued 
by the Corporation from time to time containing deta ils on the definition, application, administration, 
grant and revocation of aid schemes. The Incentive Guidelines for the aid scheme 
Family  Business  Support Services are accessible on the following link:  
https://www.maltaenterprise.com/sites/default/files/Incentive%20Guidelines%20Version%201%2
004.10.2016.pdf  
5. Form of subsidy  
The aid shall be granted in the form of a cash grant.  
Qualifying Expenditure  
Advisory for Business Transfer:  
A family business in the process of transferring the business from the current owner to either a 
person or persons related to the owner or to third parties may request support to cover the cost of 
legal, notarial or accountancy advisory services required in carrying out the process.  
a) The first EUR 500 shall be fully covered by Malta Enterprise Corporation. Any 
additional expenditure will be suppo rted at 75% of the incurred cost. The value of 
aid that may be awarded shall in no instance exceed EUR 2,500 in any single 
calendar year.  
b) Support may be provided over a consecutive period which shall not exceed 
five [5] years.  
c) The support may only cover co sts incurred by the family business for providing legal, 
notarial or accountancy services required for assisting in the succession or business 
transfer.  
d) Advisors must be in possession of a warrant in their respective profession.  
Arbitration : 
Fees covering  the services rendered for the first five [5] sittings of an arbitrator appointed by the 
Regulator to assist in the valuation of assets and/or shares being transferred and to set a fair value 
of the assets and shares may be supported by Malta Enterprise Co rporation if the involved parties 
confirm to the Regulator of Family Businesses their agreement to use the services of a joint single 
arbitrator from the list of recommended arbitrators on the Regulator's list.  G/SCM/N/372/EU/Add.19  
 
- 69 - 
 
  A total support covering arbitration may not exceed EUR 2,500 per family business.  
Training : 
Attendance by owners of family businesses and their employees to seminars and information 
sessions endorsed by the Regulator as beneficial for the development, growth and better 
administration and management of the family business.  
The total annual support covering training shall not exceed EUR 1,000 per family.  
6. To whom and how the subsidy is provided  
The Incentive is available to all undertakings registered as a Family Business.  
Request for supp ort for Advisory and Arbitration related to the transfer of business  
A family business seeking support under this aid scheme should request the required support from 
the Regulator for Family Businesses. If the Regulator agrees to provide the requested supp ort, a 
voucher will be issued to the applicant indicating the value that may be claimed. The voucher will 
have a validity of 12 months.  
Training Support  
The Regulator shall identify training seminars or providers that are deemed of value to the 
development of family businesses. A list of these training seminars or providers will be published on 
the Regulator's/Corporation's websites.  
After attending a listed training event, a family business may request a refund of costs by submitting 
a claim dur ing the month of January or July of any year.  
Applicable Aid Intensities  
Advisory for Business Transfer : 
The first EUR 500 shall be fully covered by Malta Enterprise Corporation. Any additional expenditure 
will be supported at seventy -five percent [75%] of  the incurred cost. The value of aid that may be 
awarded shall in no instance exceed EUR 2,500 in any single calendar year.  
Arbitration : 
The total support covering arbitration may not exceed EUR 2,500 per family business.  
Training : 
The total annual support covering training shall not exceed EUR 1,000 per family business.  
7. Amount of subsidy  
2019 – EUR 32,610.38  
2020 – EUR 22,096.99  
8. Duration of subsidy  
The Family Business Support Services Scheme became effective on 1 January 2017 and was 
available until 31 December 2020.  
9. Trade effects of the subsidy  
There are no effects on international trade.  G/SCM/N/372/EU/Add.19  
 
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  27.   FAMILY BUSINESS TRANSFER OF OWNERSHIP  
1. Title of the subsidy  
Family Business Transfer of Ownership  
2. Period covered by the notification  
The period covered by this notification starts from the 1 January 2019 until the 31  December  2020.  
3. Policy objective  
The objective of this Support Measure shall facilitate the transfer of the registered family business 
from the owners who ar e family members to other family members within the same family.  
4. Background and authority for the subsidy  
This Incentive is administered by Malta Enterprise Corporation.  
Malta Enterprise is enabled to issue and publish official Incentive Guidelines in t erms of 
Article  8 [3][a] of the Malta Enterprise Act, Chapter 463 of the Laws of Malta.  
The Corporation may design support measures in terms of the Malta Enterprise Act:  
http://www.justiceservices.gov.mt/DownloadDocument.aspx?app=lom&itemid=8929&l=1   
The Family Business Act, Chapter 565 of the Laws of Malta provides the legal basi s of this incentive.  
http://justiceservices.gov.mt/DownloadDocument.aspx?app=lom&itemid=12569&l=1  
These Incentive Guidelines are in line with the Commission Regula tion [EU] No. 1407/2013 of 
18th December  2013 on the application of Articles 107 and 108 of the Treaty on the Functioning of 
the European Union to de minimis aid .  
The terms and conditions covering this aid scheme are in line with the Commission Regulation [EU] 
No. 1407/2013 of 18th December  2013 on the application of Articles 107 and 108 of the Treaty on 
the Functioning of the European Union to de minimis aid [the de minimis Regulation].  
The total amount of de minimis aid granted to a single undertaking shall not exceed the amount of 
EUR 200,000 over any period of three consecutive fiscal years.  
This aggregate maximum threshold applies in principle to all economic sectors with the exception of 
the road transport, agriculture and fisheries sectors for which different thresholds and criteria apply. 
The term "undertaking"  includes also all companies in a group [which fall under the direct or indirect 
ownership or control of the same ultimate parent company] and relevant partner and linked 
enterprises as defined in Annex I of Commission Regulation [EC No . 800/2008]. This pe riod covers 
the fiscal year concerned as well as the previous two fiscal years. "Fiscal year"  means the fiscal year 
as used for tax purposes by the undertaking concerned.  
http://ec.europa.eu/competition/state_aid/legislation/de_minimis_regulation_en.pdf  
In terms of the Malta Enterprise Act mentioned earlier, the parameters of ai d and details of the aid 
scheme are found in the Incentive Guidelines. These Incentive Guidelines are a set of rules issued 
by the Corporation from time to time containing details on the definition, application, administration, 
grant and revocation of aid schemes. The Incentive Guidelines for the aid scheme 
Family  Business  Transfer of Ownership are accessible on the following link:  
https://www.maltaenterprise.com/sites/default/files/Family%20Business%20Transfer%20of%20O
wnership%20Incentive%20Guidelines%20%28Version%201%29_0.pdf  G/SCM/N/372/EU/Add.19  
 
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  5. Form of subsidy  
Duty shall be charged on the first five hundred thousand Euro [EUR 500,000] of the value of the 
property transferred at the rate of three Euro and fifty cents [ EUR 3.50] per one hundred Euro 
[EUR 100].  
With regards to transfer of shares or interests in pa rtnership, trust or foundation held in a family 
business which carries on a business, no account shall be taken of the first one hundred and 
fifty thousand Euro [EUR 150,000] or such other greater amount as may be prescribed of the value 
of shares, or inte rests in partnerships, trust or foundation transferred.  
Qualifying Expenditure  
The eligible costs and expenses are in relation to:  
• transfer duty of immovable property that had been used for a period of at least 
three  years;  
• the assessment of duty chargeabl e when an individual transfers shares or interest 
in a partnership, trust or foundation to family members.  
6. To whom and how the subsidy is provided  
The Incentive is available to all undertakings established in Malta and registered as a 
Family  Businesses.  These include Listed Companies, Limited Liability Companies, Registered 
Partnerships and Trusts.  
7. Amount of subsidy  
2019 – EUR 2,124.00  
2020 – EUR NIL 
8. Duration of subsidy  
The Family Business Transfer of Ownership Scheme became effective on 1 January 2017 and was 
available until 31 December 2020.  
9. Trade effects of the subsidy  
There are no effects on international trade.  
28.   SKILLS DEVELOPMENT SCHEME  
1. Title of the subsidy  
Skills Development Scheme  
2. Period covered by the notification  
The period covered by this notification starts from the 1 January 2019 until the 31 December  2020.  
3. Policy objective  
The Main objective of this Support Measure is to support the development of  training programmes 
and their implementation. The training should lead to the upskilling and re -skilling of new and G/SCM/N/372/EU/Add.19  
 
- 72 - 
 
  existing employees to enhance their potential for personal growth and development and must 
specifically address the skills and knowledge re quirements of the undertaking.  
4. Background and authority for the subsidy  
This Incentive is administered by Malta Enterprise Corporation.  
Malta Enterprise is enabled to issue and publish official Incentive Guidelines in terms of 
Article  8 [3][a] of the Malta Enterprise Act, Chapter 463 of the Laws of Malta.  
The Corporation may design support measures in terms of the Malta Enterprise Act:  
http://www.justiceservices.gov.mt/DownloadDocument.aspx?app=lom&itemid=8929&l=1  
The Skills Development Regulations SL 463.28  [Malta Enterprise A ct, Chapter 463 of the Laws of 
Malta] provides the legal basis of this incentive.  
https://legislation.mt/eli/sl/463.28/eng/pdf  
The terms and conditions set out in these guidelines are in line wit h the Commission Regulation [EU] 
No. 651/2014 of 17 June 2014 declaring certain categories of aid compatible with the internal market 
in application of Articles 107 and 108 of the Treaty.  
http://eur -lex.europa.eu/legal -content/EN/TXT/PDF/?uri=CELEX:32014R0651&from=EN  
In terms of the Malta Enterprise Act mentioned earlier, the parameters of aid and details of the aid 
scheme are found in the Incentive Guidelines. T hese Incentive Guidelines are a set of rules issued 
by the Corporation from time to time containing details on the definition, application, administration, 
grant and revocation of aid schemes. The Incentive Guidelines for the 
Skills  Development  are accessible on the following link: 
http://www.maltaenterprise.com/sites/default/files/Incentive%20Guidelines%20S kills%20Develop
ment%20%28Version%201%29%20Final.pdf  
5. Form of subsidy  
The aid shall be granted in the form of a tax credit, however, the Corporation may yet consider and 
approve that the aid is awarded as a cash grant in respect to training requirements d irectly related 
Manufacturing, Repair, overhaul or maintenance and Software Development.  
Whenever the Corporation opts to award a cash grant, it may opt to cover only a percentage of the 
eligible aid intensity and award the difference as a tax credit.  
Eligible Activities:  
The training should provide the participants with the skills and knowledge that enhance their 
potential for personal growth and development and must specifically address the skills and 
knowledge requirements of the undertaking.  
This measur e shall support undertakings in providing training to employees. The Corporation may 
support training delivered to one or more employees of the beneficiary by:  
a) other employees of the beneficiary;  
b) employees of related enterprises;  
c) external experts;  
d) Private Training Providers (holding an NCFHE license).  
Training which is mandatory under national law cannot be supported. In this regard, it is irrelevant 
whether the training is carried out to comply with national standards which are m andatory for the 
undertaking in question or for its employees to be able to engage in their role and also whether the 
training is carried out by the undertaking itself or an external trainer.  G/SCM/N/372/EU/Add.19  
 
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  The Corporation shall provide support in relation to the follow ing costs:  
a) consultancy costs for developing the training programme;  
b) wage costs of trainees, covering direct contact hours during which the trainee is 
participating in the training ; 
c) wage costs of trainers, covering direct contact hours during which the trai ner is 
delivering the training ; 
d) hourly costs covering direct contact hours of training service providers engaged to 
deliver training ; 
e) air Travel expenses incurred to send trainees to foreign training locations if the 
training is not available locally and i t is more economically feasible than holding the 
training locally ; 
f) air Travel expenses incurred to bring trainers to Malta ; 
g) rental of Training rooms, tools and equipment, to the extent that they are used 
exclusively for the training project.  
Wage costs will be calculated on the basis of basic monthly wage as specified in the latest 
employment contract or applicable collective agreement, plus the employer's contribution towards 
National Insurance (i.e. 110% of wage costs as specified in employment c ontract).  Only increases 
stipulated in the employment contract or the collective agreement, and annual cost of living 
adjustment as announced by Government shall be considered. The eligible amount shall be an 
allocation pro -rata of the wages to the hours s pent on training. Furthermore, no more than 8 hours 
per day to a maximum of 40 hours a week can be reimbursed.  
Consultancy Fees shall be only considered when the training programme supports at least 
10 employees and shall be limited to 10% of the eligible costs.  
Where training costs are not charged at an hourly rate, the Corporation shall take note of the number 
of direct contact hours as specified in the training documentation and limit any reimbursement to 
EUR 25 per trainee per hour.  
One to one on the j ob training may be considered if the training involves the use of machinery and 
equipment, and such training cannot be replicated efficiently in a class -room environment.  
All training should lead to pre -established outcomes relevant to the current or futu re role of the 
trainee.  
Any costs that may be linked to individuals, such as wage costs, may only be accepted by the 
Corporation if the appropriate Personal Data Protection Regulations applicable have been abided to.  
6. To whom and how the subsidy is provided  
This measure is available to duly registered undertakings (including self -employed persons) that:  
a) carry out an economic activity in Malta; and  
b) are engaged in one or more qualifying activities . 
Undertakings engaged in any activity excluded from receiving aid under the General Block Exemption 
Regulation3 may not benefit from this measure.  
At point of application, the undertaking (legal person submitting the application) must employ at 
least five (5) persons (on full time basis).  
 
3 https://eur -lex.europa.eu/legal -content/EN/TXT/PDF/?uri=CELEX:32017R1084&from=EN  G/SCM/N/372/EU/Add.19  
 
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  Applicable Aid Intensities  
The aid intensity shall be established according to the size of the undertaking. No Undertaking may 
be awarded aid in excess of one million Euro (EUR 1,000,000). The aid intensity applicable shall not 
exceed the following percentages of the  eligible costs:  
Size of Undertaking  % 
Small  70 
Medium  60 
Large  50 
7. Amount of subsidy  
2019 – EUR 519,493.00  
2020 – EUR NIL 
8. Duration of subsidy  
This support measure became effective on the 1 September 2018 and was available until 
31 December  2020.  
9. Trade effects of the subsidy  
There are no effects on international trade.  
29.   SKILLS DEVELOPMENT 2020  
1. Title of the subsidy  
Skills Development 2020.  
2. Period covered by the notification  
The period covered by this notification starts from the 1 January 2019 until the 31  December  2020.  
3. Policy objective  
The Main objective of this Support Measure is to support the development of training programmes 
and their implementation. The training should lead to the upskilling and re -skilling of new and 
existing employees to enhance their potential for personal growth and development and must 
specifically address the skills and knowledge requirements of the undertaking.  
4. Background and authority for the subsidy  
This Incentive is administered by Malta Enterprise Corporation.  
Malta Enterprise is enabled to issue and publish official Incentive Guidelines in terms of 
Article  8 [3][a] of the Malta Enterprise Act, Chapter 463 of the Laws of Malta.  
The Corporation may design support measures in terms of  the Malta Enterprise Act:  
http://www.justiceservices.gov.mt/DownloadDocument.aspx?app=lom&itemid=8929&l=1  
The Skills Development Regulations SL 463.28  [Malta E nterprise Act, Chapter 463 of the Laws of 
Malta] provides the legal basis of this incentive.  
https://legislation.mt/eli/sl/463.28/eng/pdf  G/SCM/N/372/EU/Add.19  
 
- 75 - 
 
  The terms and conditions set out in these guidelines are in line with the Commission Regulation [EU] 
No. 651/2014 of 17 June 2014 declaring certain categories of aid compatible with the internal market 
in application of Articles 107 and 108 of the Treaty.  
http://eur -lex.europa.eu/legal -content/EN/TXT/PDF/?uri=CELEX:32014R0651&from=EN  
In terms of the Malta Enterprise Act mentioned earlier, the parameters of aid and details of the aid 
scheme are found in t he Incentive Guidelines. These Incentive Guidelines are a set of rules issued 
by the Corporation from time to time containing details on the definition, application, administration, 
grant and revocation of aid schemes. The Incentive Guidelines for the 
Skills Development  2020  are accessible on the following link:  
http://www.maltaenterprise.com/sites/default/files/Skills%20 Development%20Scheme%202020
%20%28Version%201.0%29%20FINAL.pdf  
5. Form of subsidy  
In principle the aid shall be granted in the form of a tax credit however the Corporation may consider 
awarding assistance in the form of a cash grant.  
Whenever the Corporation opts to award a cash grant, it may opt to cover only a percentage of the 
eligible aid intensity and award the difference as a tax credit.  
Eligible Activities:  
The training should provide the participants with the skills and knowle dge that enhance their 
potential for personal growth and development and must specifically address the skills and 
knowledge requirements of the undertaking.  
This measure shall support undertakings in providing training to employees. The Corporation may 
support training delivered to one or more employees of the beneficiary by:  
a) other employees of the beneficiary;  
b) employees of related enterprises;  
c) external experts;  
d) Private Training Providers (holding an NCFHE license).  
Training which is mandatory under national law cannot be supported. In this regard, it is irrelevant 
whether the training is carried out to comply with national standards which are mandatory for the 
undertaking in question or for its employees to be able t o engage in their role and also whether the 
training is carried out by the undertaking itself or an external trainer.  
The Corporation shall provide support in relation to the following costs:  
a) consultancy costs for developing the training programme;  
b) wage c osts of trainees, covering direct contact hours during which the trainee is 
participating in the training ; 
c) wage costs of trainers, covering direct contact hours during which the trainer is 
delivering the training ; 
d) hourly costs covering direct contact hours  of training service providers engaged to 
deliver training ; 
e) air travel expenses incurred to send trainees to foreign training locations if the 
training is not available locally and it is more economically feasible than holding the 
training locally ; 
f) air travel expenses incurred to bring trainers to Malta ; 
g) rental of training rooms, tools and equipment, to the extent that they are used 
exclusively for the training project.  G/SCM/N/372/EU/Add.19  
 
- 76 - 
 
  Wage costs will be calculated on the basis of basic monthly wage as specified in the latest 
employment contract or applicable collective agreement, plus the employer's contribution towards 
National Insurance (i.e. 110% of wage costs as specified in employment contract).  Only increases 
stipulated in the employment contract or the collective  agreement, and annual cost of living 
adjustment as announced by Government shall be considered. The eligible amount shall be an 
allocation pro -rata of the wages to the hours spent on training. Furthermore, no more than 
8 hours  per day to a maximum of 40 h ours a week can be reimbursed.  
Consultancy Fees shall be only considered when the training programme supports at least 
10 employees and shall be limited to 10% of the eligible costs.  
Where training costs are not charged at an hourly rate, the Corporation s hall take note of the number 
of direct contact hours as specified in the training documentation and limit any reimbursement to 
EUR 25 per trainee per hour.  
One to one on the job training may be considered if the training involves the use of machinery and 
equipment, and such training cannot be replicated efficiently in a class -room environment.  
All training should lead to pre -established outcomes relevant to the current or future role of the 
trainee.  
Any costs that may be linked to individuals, such as wage costs, may only be accepted by the 
Corporation if the appropriate Personal Data Protection Regulations applicable have been abided to.  
6. To whom and how  the subsidy is provided  
This measure is available to duly registered undertakings (including self -employed persons) that:  
a) carry out an economic activity in Malta; and  
b) are engaged in one or more qualifying activities;   
At point of application, the underta king (legal person submitting the application) must employ at 
least five (5) persons (on full time basis).  
Undertakings engaged in any activity that is excluded from receiving aid under the General Block 
Exemption Regulation4 may not benefit from this measure.  
Applications are to be submitted prior to the commencement of the training programme.  
Applicable Aid Intensities  
The aid intensity shall be established according to the size of undertaking. No undertaking may be 
awarded aid in excess of two million Euro (EUR 2,000,000) per skills development project. The aid 
intensity applicable shall not exceed the following percent ages of the eligible costs:  
Size of Undertaking  % 
Small  70 
Medium  60 
Large  50 
7. Amount of subsidy  
2019 – EUR NIL 
2020 – EUR 1,632,622.00  
 
4 https://eur -lex.europa.eu/legal -content/EN/TXT/PDF/?uri=CELEX:32017R1 084&from=EN  G/SCM/N/372/EU/Add.19  
 
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  8. Duration of subsidy  
This support measure became effective on the 1 March 2020 and will run until 31 December  2022.  
9. Trade effects of the subsidy  
There are no effects on international trade.  
30.   COVID -19: INVESTMENT AID FOR THE PRODUCTION OF COVID -19 RELEVANT 
PRODUCTS  
1. Title of the subsidy  
Investment Aid for the Production of Covid -19 Relevant Products  
2. Period covered by the notification  
The period covered by this notification starts from the 1 January 2019 until the 31  December  2020.  
3. Policy objective  
The Measure aims at supporting the production of products needed to respond to the COVID -19 
outbreak. Given the public health crisis and the shortage of certain related products, it is essential 
that the State can provide incentives to Companies to direct their activities to production of certain 
products which are crucial to tackle that crisis, to address medical and social needs in the current 
situation and the post confinement phase. It is considered that this Measure contributes to the 
existing public health crisis.  
This measure targets investment projects whether to increase or initiate produ ction and 
manufacturing of COVID -19 relevant products and technologies or to diversify existing production 
to be able to produce and manufacture COVID -19 relevant products and technologies, including:  
• medicinal products [including vaccines] and treatments,  their intermediates, active 
pharmaceutical ingredients and raw materials;  
• medical devices, hospital and medical equipment [including ventilators, protective 
clothing and equipment as well as diagnostic tools) and necessary raw materials;  
• disinfectants and  their intermediary products and raw chemicals materials necessary 
for their production;  
• equipment and machinery required to sanitise  products and environments;  
• data collection/processing tools; and  
• screening and tracking devices/technology and associates supporting infrastructure 
and technology.  
Malta Enterprise will consider as eligible projects those that have started on or after 1 February  2020. 
Projects that started before 1 February 2020 may be deemed eligible if the aid is necessary to 
accelerate or widen the scope of the project.  
4. Background and authority for the subsidy  
This Incentive is administered by Malta Enterprise Corporation.  
Malta Enterprise is enabled to issue and publish official Incentive Guidelines in terms of 
Article  8 [3][a] of the Malta Enterprise Act, Chapter 463 of the Laws of Malta.  
The Corporation may design support measures in terms of the Malta Enterprise Act:  
http://www.justiceservices.gov.mt/DownloadDocument.aspx?app=lom&itemid=8929&l=1  G/SCM/N/372/EU/Add.19  
 
- 78 - 
 
  The COVID -19 Temporary Support Measures Regulations, as Subsidiary Legislation 463.34  [Malta 
Enterprise Act, Chapter 463 of the Laws of Malta] provides the legal basis of this incentive.  
https://legislation.mt/eli/sl/463.34/eng/pdf  
The terms and conditions set o ut in these guidelines are in line with the Commission Regulation [EU] 
No. 651/2014 of 17 June 2014 declaring certain categories of aid compatible with the internal market 
in application of Articles 107 and 108 of the Treaty.  
http://eur -lex.europa.eu/legal -content/EN/TXT/PDF/?uri=CELEX:32014R0651&from=EN  
In terms of the Malta Enterprise Act mentioned earlier, the parameters of aid and details of the aid 
scheme ar e found in the Incentive Guidelines. These Incentive Guidelines are a set of rules issued 
by the Corporation from time to time containing details on the definition, application, administration, 
grant and revocation of aid schemes. The Incentive Guidelines for the Investment Aid for the 
Production  of COVID -19 Relevant Products are accessible on the following link:  
http://www.maltaenterprise.com/sites/default/files/Investment%20Aid%20Incentive%20Guidelin e
s-%20COVID -19%20Relevant%20Products%20%28V2.0%29%20Final.pdf  
5. Form of subsidy  
This Measure provides aid in the form of a cash grant or repayable advance, with the possibility of 
an additional bonus in the form of a tax credit.  
Qualifying Expenditure:  
Eligible costs incurred after 1 February 2020 in relation to the approved projects must fall within the 
following categories:  
• tangible and intangible assess procured to develop, manufacture and provide 
COVID -19 relevant products/technologies;  
• wage costs for personnel engaged to design and develop tools, processes and 
solutions for the production and manufacturing of COVID -19 relevant products. 
These costs shall only be eligible if fully capitalised and accounted for in terms of the 
applicable accounting stand ards as costs incurred for the creation of an asset;  
• wage costs of personnel engaged to develop data collection and processing tools 
[including AI solutions] supporting the medical profession and the general public in 
issues related to COVID -19 pandemic. T hese costs shall only be eligible if fully 
capitalised and accounted for in terms of the applicable accounting standards as 
costs incurred for the creation of an asset ; 
• costs incurred for trail runs of the new [diversified] production facilities such as costs 
of materials required for trial runs of production facilities and costs of data sets 
acquired to test data processing and collection solutions.  
Where the project is limited by time and scope, costs of equipment shall be taken into account 
strictly ono a pro rata basis [i.e. depreciation over the lifetime, if applicable or pro rata of the capacity 
used for the infrastructure].  
In the case of projects that commenced bef ore 1 February 2020, only the additional costs in relation 
to the acceleration efforts or the widened scope of the production shall be eligible for aid.  
6. To whom and how the subsidy is provided  
This Incentive is open to all sectors, except the financial sector. However, due to the nature of the 
scheme, the majority of beneficiaries are expected to be companies active in the below NACE 
categories following the investment project:  
Section C:  Manufacturing  
Section J:  Information and Communication  G/SCM/N/372/EU/Add.19  
 
- 79 - 
 
  Section M:  Professional, scientific and technical activities.  
Applicable Aid Intensities:  
The Grant not exceeding 80% of the eligible costs can be awarded to support undertakings to carry 
out investment projects, to increase or initiate production of COVID -19 relevan t products or to 
diversify existing production to be able to produce COVID -19 relevant products.  
The support can also be provided as a repayable advance that will be transformed into a grant when 
the Beneficiary provides evidence of having incurred the app roved costs, provided that the project 
is completed within six [6] months.  
The investment project is indeed to be completed within six [6] months from the date when the aid 
is granted. The Corporation, in collaboration with other national authorities compe tent in the field 
related to the investment and/or any third party selected by the Corporation will determine whether 
the project has been completed within this timeframe.  
If the project is completed within two [2] months of the aid being awarded or approv ed or is carried 
out in collaboration with another undertaking established in another Member State which is also 
receiving support from that Member State5, an additional bonus of 15 percentage points may be 
awarded to the beneficiary. This additional bonus shall be awarded as a tax credit on the 2020 tax 
declaration and may be claimed in the Beneficiary's tax statement as from year of assessment 2021. 
If any part of the tax credit is unutilised [as the tax liabilities is lower than the benef it], any tax 
credits not utilised may be carried forward to subsequent years.  
Where the aid is granted in the form of direct grants and the six -month deadline is not met, unless 
the delay is due to factors beyond the control of the aid beneficiary,  25% of the amount of aid 
awarded shall be reduced for every month of delay.  
Where aid is granted in the form of repayable advances, and the six -month deadline is not met, 
Beneficiaries shall be required to reimburse funds in equal instalments within five [5] year s after the 
date of granting the aid.  
The Beneficiaries applying for support under the notified measure must provide information relating 
to the project and its deliverables and why they are COVID -10 relevant products; the project start 
and end dates, loca tion, detailed breakdown of the project costs; documentation related to the 
financial situation of the undertaking as at 31 December 2019 and fiscal and social compliance 
certificates.  
7. Amount of subsidy  
2019 – EUR NIL 
2020 – EUR 3,253,000.00  
8. Duration  of subsidy  
This support measure became effective on the 29 April 2020 and shall be available until 
31 December  2020. [Please see note re extended deadline on p. 84]. 
 
5 The Maltese authorities confirmed that this condition for an undertaking to benefit from the bonus, 
applies only to cases where the collaboration between undertakings is on the same project [i.e. where there 
exists a functional link between t he assisted projects].  G/SCM/N/372/EU/Add.19  
 
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  9. Trade effects of the subsidy  
There are no effects on international trade.  
31.   COVID -19: SUPPORT TO ENTREPRENEURS AFFECTED BY THE SPREAD OF COVID -19 
[RENT AND ELECTRICITY PAYMENTS OF BUSINESS PREMISES]  
1. Title of the subsidy  
Support to Entrepreneurs affected by the spread of COVID -19 [Rent and Electricity Payments of 
Business Premis es] 
2. Period covered by the notification  
The period covered by this notification starts from the 1 January 2019 until the 31 December  2020.  
3. Policy objective  
This measure forms part of an overall package of measures and aims to ensure that sufficient 
liquidity remains available in the market, to counter the liquidity shortage faced by undertakings 
because of the COVID -19 outbreak, to ensure that the disruptions caused by the outbreak do not 
undermine the viability of the undertakings and thereby to prese rve the continuity of economic 
activity during and after the outbreak.  
This initiative will relieve the Beneficiaries partially or totally from the rents of their premises and 
from their electricity bills, subject to the conditions described below. It will  particularly benefit 
smaller businesses that have a limit on the number of customers they can serve due to social 
distancing.  
4. Background and authority for the subsidy  
This Incentive is administered by Malta Enterprise Corporation.  
Malta Enterprise is e nabled to issue and publish official Incentive Guidelines in terms of 
Article  8 [3][a] of the Malta Enterprise Act, Chapter 463 of the Laws of Malta.  
The Corporation may design support measures in terms of the Malta Enterprise Act:  
http://www.justiceservices.gov.mt/DownloadDocument.aspx?app=lom&itemid=8929&l=1  
The COVID -19 Temporary Support Measures Regulations, as Subsidiary Legislation 463.34  [Malta 
Enterprise Act, Chapter 463 of the Laws of Malta] provides the legal basis of this incentive.  
https://legislation.mt/eli/sl/463.34/eng/pdf  
The terms and conditions set out in these guidelines are in line with the Commission Regulation [EU] 
No. 651/2014 of 17 June 2014 declaring certain categories of aid compatible with the internal market 
in application of Articles 107 and 108 of the Treaty.  
http://eur -lex.europa.eu/legal -content/EN/TXT/PDF/?uri=CELEX:32014R0651&from=EN  
1. In terms of the Malta Enterprise Act mentioned earlier, the parameters of aid and details of 
the aid scheme are found in t he Incentive Guidelines. These Incentive Guidelines are a set of rules 
issued by the Corporation from time to time containing details on the definition, application, 
administration, grant and revocation of aid schemes. The Incentive Guidelines for the Supp ort to 
Entrepreneurs affected by the spread of COVID -19 [Rent and Electricity Payments of 
Business Premises] are accessible on the following link: 
http://www.maltaenterprise.com/sites/default/files/Rent%20and%20Electricity%20Refund%20Inc
entive%20Guidelines%20%28Version%201.0%29_1.pdf  G/SCM/N/372/EU/Add.19  
 
- 81 - 
 
  5. Form of subsidy  
This Measure provides aid in the form of direct grants . 
Qualifying Expenditure: Rental Premises  
This Measure shall provide aid in the form of direct grants to employers that have already requested 
support through the Wage Supplement Initiative. Eligible businesses may be supported with a grant 
covering the annual rental of business premises and the cost of electric power bills which cover any 
period between 1 July and 30 September 2020.  
For rental costs, eligible Beneficiaries may claim a grant of up to EUR 7,500 of annual rent on up to 
five [5]  licenced businesses as follows:  
Employees Receiving Wage 
Supplement  Eligible Rental Agreements  Maximum Support  
1 to 9  1 EUR 2,500  
10 to 19  2 EUR 4,000  
20 to 29  3 EUR 5,500  
30 to 39  4 EUR 7,000  
40 and over  5 EUR 7,500  
The premises must be rented from third parties specifically for the carrying out of economic activities. 
The rent agreement must have been signed before 9 March 2020. Renewals signed after that date 
shall be considered eligible if the rental agreement was signed before 9 March  2020.  
Qualifying Expenditure: Electricity Costs  
For electricity costs, an eligible undertaking shall be entitled a grant of up to EUR 7,500 for up to 
five [5] accounts [for companies operating from multiple sites], covering 50% of the electricity costs 
covering any period in July, August and September 2020, as follows:  
Employees Receiving Wage 
Supplement  Eligible Rental Agreements  Maximum Support  
1 to 9  1 EUR 1,500  
10 to 19  2 EUR 3,000  
20 to 29  3 EUR 4,500  
30 to 39  4 EUR 6,000  
40 and over  5 EUR 7,500  
6. To whom and how the subsidy is provided  
The Beneficiaries of this Measure are all undertakings irrespective of their size who benefitted or are 
benefitting from the Wage Supplement Initiative. Credit and financial institutions are excluded as 
eligible Beneficiaries.  
7. Amount of subsidy  
2019 – EUR NIL 
2020 – EUR 1,984,000 – [Applications Received]  G/SCM/N/372/EU/Add.19  
 
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  8. Duration of subsidy  
This support measure became effective on the 10 July 2020 and will be available until 
31 December  2020 – [Please see note on ext ended deadline on p. 84].  
9. Trade effects of the subsidy  
There are no effects on international trade.  
32.   COVID -19: WAGE SUPPLEMENT SCHEME UNDER THE TEMPORARY FRAMEWORK FOR 
STATE AID MEASURES TO SUPPORT THE ECONOMY IN THE CURRENT COVID -19 
OUTBREAK  
1. Title of the subsidy  
Wage Supplement Scheme under the Temporary Framework for State Aid Measures to support the 
economy under the current COVID -19 Outbreak  
2. Period covered by the notification  
The period covered by this notification starts from the 1 Janu ary 2019 until the 31 December  2020.  
3. Policy objective  
This aid Scheme is intended to contribute to wage costs of undertakings in situations where 
personnel would have otherwise been laid off due to disturbances in business caused by the 
COVID -19 outbrea k. The main objective is to preserve employment and ensure that once the 
outbreak ceases, the Maltese economy could recover in an effective manner.  
4. Background and authority for the subsidy  
This Incentive is administered by Malta Enterprise Corporation.  
Malta Enterprise is enabled to issue and publish official Incentive Guidelines in terms of 
Article  8 [3][a] of the Malta Enterprise Act, Chapter 463 of the Laws of Malta.  
The Corporation may design support measures in terms of the Malta Enterprise Act:  
http://www.justiceservices.gov.mt/DownloadDocument.aspx?app=lom&itemid=8929&l=1  
The COVID -19 Temporary Support Measures Regulations, as Subsidia ry Legislation 463.34  [Malta 
Enterprise Act, Chapter 463 of the Laws of Malta] provides the legal basis of this incentive.  
https://legislation.mt/eli/sl/463.34/eng/pdf  
The terms and conditions se t out in these guidelines are in line with the Commission Regulation [EU] 
No. 651/2014 of 17 June 2014 declaring certain categories of aid compatible with the internal market 
in application of Articles 107 and 108 of the Treaty.  
http://eur -lex.europa.eu/legal -content/EN/TXT/PDF/?uri=CELEX:32014R0651&from=EN  
Parameters of aid and details of the aid scheme are found on the Corporation's Website and can be 
accessible through the following link: https://covid19.maltaenterprise.com/wage -supplement -main/  
5. Form of subsidy  
This Measure provides aid in the form of direct grants as a contribution to wages for employees in 
sectors that have suffered significant loss of business due to the COVID -19 outbreak.  G/SCM/N/372/EU/Add.19  
 
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  6. To whom and how the subsidy is provided  
The direct Beneficiaries under this Incentive are full -time and part -time self -employed individuals 
and employees of undertakings that have been negatively affected by the COVID -19 outbreak. The 
final Beneficiaries are undertakings of any size, wh ich have been negatively affected by the 
COVID -19 outbreak.  
This Measure is open to the following employees and sectors, including self -employed persons and 
their employees, if any:  
• full-time as well as part -time employees of undertakings engaged in sector s listed 
in Annex A6 to the Government Notice and as determined by the Corporation ; 
• full-time as well as part -time employees of enterprises engaged in other adversely 
affected sectors listed in Annex B7 to the Government Notice and as determined by 
the C orporation.  
Undertakings based in Gozo experienced additional reduction of economic activity, which resulted 
from a decline in domestic tourism due to inter -island travel restrictions. Taking this into account, 
the Measure provides for an increased support  for Gozo -based employees and self -employed 
persons.  
Maximum Aid Intensity and Absolute Aid Amount : 
The wage supplement is calculated on the basis of the average annual wage in Malta, which 
amounted to EUR 19,488 in the fourth quarter of 2019, correspondi ng to approximately EUR 1,624 
per month. The proposed approach of taking as a reference salary the national average wage instead 
of the monthly gross salary of the employee ensures that employees in the lower paid segments 
have sufficient funds to address basic needs.  
The wage supplement per employee is determined by taking into account a daily amount calculated 
on the basis of a monthly wage supplement of EUR 800 for full -time employees and self -employed 
individuals, and EUR 500 for part -time employees and  self-employed individuals.  
The number of days covered by the supplement, hence the aid amount per employee, may vary in 
relation to the type of undertaking in which the employee is employed and the sector concerned. In 
particular:  
• self-employed persons and employees of undertakings operating in the most 
affected sectors [under Annex A] will be entitled to a weekly five -day wage 
supplement, based on a monthly wage of EUR 800 [for full -time 
self-employed/employees] or EUR 500 [for part -time self -employed/employees];  
• self-employed persons and employees of undertakings operating in sector s that 
have suffered less critical disturbance [under Annex B] will be entitled to a one day 
per week wage supplement, equivalent to EUR 160 per month [ full-time 
self-employed/employees] or EUR 100 per month [part -time 
self-employed/employees].  
The current situation has also resulted in additional hardships to self -employed persons, who also 
engage employees. This is because these businesses are typically  micro in nature and self -employed 
persons often cover a dual role, taking care of business management as well as operational activities. 
Therefore, under the Scheme, self -employed persons who also employ at least one [1] employee 
will be entitled to a two  days per week wage supplement, equivalent to EUR 320 per month [full -time 
self-employed] or EUR 200 per month [part -time self -employed].  
 
6 The complete list is available at https://covid19.maltaenterprise.com/wp -
content/uploads/2020/03/Annex -A.pdf  
7 https://covid19.maltaenterprise.com/wp -content/uploads/2020/03/Annex -B.pdf  G/SCM/N/372/EU/Add.19  
 
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  7. Amount of subsidy  
2019 – EUR NIL 
2020 – EUR 322,567,000 – [Disbursements Affected]  
8. Duration of subsidy  
This supp ort measure became effective on the 29 April 2020 and was to run until 30  June 2021, 
however, the Maltese Authorities have decided to prolong this Support Measure until 
31 December  2021.  
9. Trade effects of the subsidy  
There are no effects on international trade.  
AMENDMENTS NOTIFIED BY THE MALTESE AUTHORITIES CONCERNING AID SCHEMES, 
WHICH THE COMMISSION ALREADY APPROVED IN LIGHT OF THE TEMPORARY 
FRAMEWORKS FOR STATE AID MEASURES TO SUPPORT THE ECONOMY IN THE CURRENT 
COVID -19 OUTBREAKS  
• The Maltese Authorities have notified of their intention to extend the duration of the 
existing aid schemes until 30 June 2021. The Commission approved this extension 
by electronic notification dated 14 January 2021.  
• Malta requested to modify the existing  aid scheme SA.57204 – Investment Aid for 
the Production of COVID -19 Relevant Products to grant aid to micro or small 
enterprises that were already in difficulty on 31 December 2019, provided that at 
the moment of the granting of the aid, they are not subj ect to collective insolvency 
procedure under national law, and that they have not received rescue aid or 
restructuring aid. The above was approved by the Commission on 14 January 2021.  
33.   COVID -19: BUSINESS CONTINUITY SCHEME 2020  
1. Title of the subsidy  
Busin ess Continuity Scheme 2020  
2. Period covered by the notification  
The period covered by this notification starts from the 1 January 2019 until the 31 December  2020.  
3. Policy objective  
The Measure is intended to assist undertakings to address the economic d ownturns caused as a 
result of COVID -19. The awarded assistance shall support businesses to sustain their operation, 
maintain their workforces or to mitigate any risks which the business may be faced with as a result 
of such an Exceptional Circumstance.  
4. Background and authority for the subsidy  
This Incentive is administered by Malta Enterprise Corporation.  
Malta Enterprise is enabled to issue and publish official Incentive Guidelines in terms of 
Article  8 [3][a] of the Malta Enterprise Act, Chapter 463 o f the Laws of Malta.  
The Corporation may design support measures in terms of the Malta Enterprise Act:  
http://www.justiceservices.gov.mt/DownloadDocument.aspx?app=lom&itemid=8929&l=1  
The Enterprise Support Incentives Regulations SL 463.04 [Malta Enterprise Act, Cha pter 463 of the 
Laws of Malta] provides the legal basis of this incentive . G/SCM/N/372/EU/Add.19  
 
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  http://www.justiceservices.gov.mt/DownloadDocument.aspx?app=lom&itemid=11609&l=1  
These Incentive Guidelines are in line with the Commission Regulation [EU] No. 1407/2013 of 
18th December  2013 on the application of Articles 107 and 108 of the Treaty on the Functioning of 
the European Union to de minimis aid .  
The terms and conditions covering this aid scheme are in line with the Commission Regulation [EU] 
No. 1407/2013 of 18th December  2013 on the application of Articles 107 and 108 of the Treaty on 
the Functioning of the European Union to de minimis aid [the de minimis Regulation].  
The total amount of de minimis aid granted to a single undertaking shall not exceed the amount of 
EUR 200,000 over any period of three consecutive fiscal years.  
This aggregate maximum threshold applies in principle to all economic sectors with the exception of 
the road transport, agriculture and fisheries sectors for which different thresholds and criteria apply. 
The term "undertaking"  includes also all companies in a group [which fall under the direct or indirect 
ownership or control of the same ultimate parent company] and relevant partner and linked 
enterprises as defined in Annex I of Commission Regulation [EC No . 800/2008]. This pe riod covers 
the fiscal year concerned as well as the previous two fiscal years. "Fiscal year"  means the fiscal year 
as used for tax purposes by the undertaking concerned.  
http://ec.europa.eu/competition/state_aid/legislation/de_minimis_regulation_en.pdf  
In terms of the Malta Enterprise Act mentioned earlier, the parameters of aid and details of the aid 
scheme are found in the Incentive Guidelines. These Incent ive Guidelines are a set of rules issued 
by the Corporation from time to time containing details on the definition, application, administration, 
grant and revocation of aid schemes. The Incentive Guidelines for the aid scheme Business 
Continuity Scheme  2020 are accessible on the following link:  
https://www.maltaenterprise.com/sites/default/files/Busine ss%20Continuity%20Scheme%20Incen
tive%20Guidelines%20%28Version%201.0%29%20FINAL.pdf  
5. Form of subsidy  
This Measure provides aid in the form of as cash grant.  
6. To whom and how the subsidy is provided  
The Corporation may award a cash grant of up to EUR 200,000 to undertakings to address a 
temporary disruption in business or operational processes as a result of an Exceptional Circumstance 
and to ensure that the business operation can resume in the shorte st time possible once the situation 
is addressed.  
7. Amount of subsidy  
2019 – EUR NIL 
2020 – EUR 1,796,743  
8. Duration of subsidy  
This support measure became effective on 1 March 2020 and was available until 31 December  2020.  G/SCM/N/372/EU/Add.19  
 
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  9. Trade effects of the subsid y 
There are no effects on international trade.  
34.   COVID -19: FACILITATION OF TELEWORKING ACTIVITIES  
1. Title of the subsidy  
Facilitation of Teleworking Activities  
2. Period covered by the notification  
The period covered by this notification starts from the 1 January 2019 until the 31 December  2020.  
3. Policy objective  
This call for Applications was designed to facilitate employers providing teleworking arrangements 
to their employees who can carry out their work from their residence. This call shall support 
employers to invest in technology that enables teleworking and to partially cover the costs of 
teleworking solutions.  
4. Background and authority for the subsidy  
This Incentive is administered by Malta Enterprise Corporation.  
Malta Enterprise is enabled to i ssue and publish official Incentive Guidelines in terms of 
Article  8 [3][a] of the Malta Enterprise Act, Chapter 463 of the Laws of Malta.  
The Corporation may design support measures in terms of the Malta Enterprise Act:  
http://www.justiceservices.gov.mt/DownloadDocument.aspx?app=lom&itemid=8929&l=1  
The Enterprise Support Incentives Regulations SL 463.04 [Malta Enterprise Act, Chapter 463 of the 
Laws of Malta] provides the legal basis of this incentive .  
https://legislation.mt/eli/sl/463.4/eng/pdf  
This call for Applications  is being issu ed as provided for in Clause 3.1.2. of the Business 
Development and Continuity Scheme. The prevailing  rules governing this call shall be 
those stipulated in Version  5.0 of the Incentive Guidelines of the Business Development 
and Continuity Scheme as publis hed on 1 March 2020.  
The Corporation may periodically issue calls for application to address specific national targets. These 
calls may be addressed to specific group of enterprises for all activities not specifically excluded by 
these Guidelines. In each call, the Corporation shall establish limits that fall within the parameters 
of these Guidelines and which further limit the extent of support or the type of costs that may be 
covered. These calls shall be allocated a specific budget and shall be admin istered through 
competitive evaluation of the projects submitted.  
http://www.maltaenterprise.com/sites/default/files/Business%20Development%20and%20Continu
ity%20Incentive%20Guidelines%20%28Version%205.0%29%20FINAL.pdf  
These Incentive Guidelines are in line with the Commission Regulation [EU] No. 1407/2013 of 
18th December  2013 on the application of Articles 107 and 108 of the Treaty on the Functioning of 
the European Union to de minimis aid .  
The terms and conditions covering this aid scheme are in line with the Comm ission Regulation [EU] 
No. 1407/2013 of 18th December  2013 on the application of Articles 107 and 108 of the Treaty on 
the Functioning of the European Union to de minimis aid [the de minimis Regulation].  G/SCM/N/372/EU/Add.19  
 
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  The total amount of de minimis aid granted to a single undertaking shall not exceed the amount of 
EUR 200,000 over any period of three consecutive fiscal years.  
This aggregate maximum threshold applies in principle to all economic sectors with the exception of 
the road transport, agric ulture and fisheries sectors for which different thresholds and criteria apply. 
The term "undertaking"  includes also all companies in a group [which fall under the direct or indirect 
ownership or control of the same ultimate parent company] and relevant pa rtner and linked 
enterprises as defined in Annex I of Commission Regulation [EC No . 800/2008]. This period covers 
the fiscal year concerned as well as the previous two fiscal years. "Fiscal year"  means the fiscal year 
as used for tax purposes by the undert aking concerned.  
http://ec.europa.eu/competition/state_aid/legislation/de_minimis_regulation_en.pdf  
In terms of the Malta Enterprise Act mentioned earlier, t he parameters of aid and details of the aid 
scheme are found in the Incentive Guidelines. These Incentive Guidelines are a set of rules issued 
by the Corporation from time to time containing details on the definition, application, administration, 
grant and  revocation of aid schemes. The Incentive Guidelines for the Call for the Facilitation of 
Teleworking Activities  are accessible on the following link:  
http://www.maltaenterprise.com/sites/default/files/Call%20for%20the%20Facilitation%2 0of%20T
eleworking%20Activities%20%28COVID -19%20 -%20Version%203.0%29_0.pdf  
5. Form of subsidy  
Support shall be awarded in the form of a cash grant. Assistance will be given to cover a percentage 
of the eligible costs and shall be awarded in accordance to th e terms stipulated in the Incentive 
Guidelines of the Business Development and Continuity Scheme.  
The total support under this Call shall be capped at EUR 2,000,000 and shall be limited to a value of 
up to EUR 500 per teleworking agreement and EUR 4,000 pe r undertaking.  
6. To whom and how the subsidy is provided  
The Call is open to all undertakings irrespective of size and sector [unless specifically excluded by 
the Business Development and Continuity Incentive Guidelines]. The support will be given to 
employers who incur eligible teleworking expenses pursuant to a telework agreement. The aid will 
only be considered if the role of the employee can be addressed through teleworking and when a 
formal teleworking agreement is in place and connects to the work pl ace via a VPN [or similar] 
solution.  
The Grant shall be awarded against 45% of the eligible costs which must be incurred after 
15 February  2020. Costs that are eligible for this cash rebate are as follows:  
a) purchasing and/or leasing of computer hardware [including operating systems] 
which are considered portable including installation and setting -up of connectivity 
software;  
b) communication solutions [hardware and software] that allows different users to 
connect to their place of work [VPN, Poin t-to-Point connection, etc].  
7. Amount of subsidy  
2019 – EUR NIL 
2020 – EUR 1,121,269.00  
8. Duration of subsidy  
This support measure became effective on 1 March 2020 and was terminated on 31 December  2020.  G/SCM/N/372/EU/Add.19  
 
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  9. Trade effects of the subsidy  
There are no effects on international trade.  
35.   COVID -19: SUPPORT FOR LOCAL NEWS MEDIA DURING THE COVID -19 OUTBREAK  
1. Title of the subsidy  
Support for Local News Media during the COVID -19 Outbreak  
2. Period covered by the notification  
The period covered by this notificat ion starts from the 1 January 2019 until the 31 December  2020.  
3. Policy objective  
The purpose of this measure is to assist news media providers during COVID -19. 
4. Background and authority for the subsidy  
This Incentive is administered by Malta Enterprise Corporation.  
Malta Enterprise is enabled to issue and publish official Incentive Guidelines in terms of 
Article  8 [3][a] of the Malta Enterprise Act, Chapter 463 of the Laws of Malta.  
The Corporation may design support measures in terms of the Malta Enterprise Act:  
http://www.justiceservices.gov.mt/DownloadDocument.aspx?app=lom&itemid=8929&l=1  
This is an administrative measure, the terms and condi tions covering this aid scheme are in line with 
the Commission Regulation [EU] No. 1407/2013 of 18th December  2013 on the application of Articles 
107 and 108 of the Treaty on the Functioning of the European Union to de minimis aid [the de 
minimis Regulation].  
The total amount of de minimis aid granted to a single undertaking shall not exceed the amount of 
EUR 200,000 over any period of three consecutive fiscal years.  
This aggregate maximum threshold applies in principle to all economic sectors with the exception of 
the road transport, agriculture and fisheries sectors for which different thresholds and criteria apply.  
The term "undertaking"  includes also all companies in a group [which fall under the direct or indirect 
ownership or control of the same ultimate parent company] and relevant partner and linked 
enterprises as defined in Annex I of Commission Regulation [EC  No. 800/2008]. This period covers 
the fiscal year concerned as well as the previous two fiscal years. "Fiscal year"  means the fiscal year 
as used for tax purposes by the undertaking concerned.  
http://ec.europa.eu/competition/state_aid/legislation/de_minimis_regulation_en.pdf  
5. Form of subsidy  
The aid shall be granted in the form of a cash grant.  
The Corporation may support additional costs incurred by media providers for the provision of a local 
news service in Malta during the COVID -19 outbreak. Such costs must be incurred in the period 
between 1 March 2020 and 31 December 2020.  
6. To whom and how the subsidy is provided  
The measure is open to undertakings active in the provision of local, daily news services via 
television, radio, printed media and/or online platforms intended mainly for persons living in Malta.  
The applicant must employ at least four [4] full time journalists registered with Jobsplus.  G/SCM/N/372/EU/Add.19  
 
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  The aid provided shall be capped as follows:  
TV Media Providers  up to EUR 45,000 per month  
News Print media providers  up to EUR 10,000 per month  
Online News Portals Media Providers  up to EUR 5,000 per month  
Radio Media Providers  up to EUR 3,500 per month  
Providing a News service on more than one portal and/or channel up to EUR 10,000 per month.  
7.  Amount of subsidy  
2019 – EUR NIL 
2020 – EUR 1,091,000.00  
8. Duration of subsidy  
The scheme will cover costs incurred between 1 March 2020 and 31 December 2020, however, the 
Corporation has decided to extend the availability for this measure until 31  March 2021.  
9. Trade effects of the subsidy  
There are no effects on international trade.  
36.   COVID -19 MEASURES - LAND  
1. Title of the subsidy   
Temporary State aid to Land Farmers  
2. Period covered by the notification   
2020 
3.  Policy objectives  
The grant shall contribute to partially supporting the income of land farmers in the context of sudden 
unforeseen increased costs in production and distribution directly attributed to COVID -19. 
4. Background and Authority for the subsidy   
Legal basis:  
• EC temporary framework for state aid measures to support the economy in the 
current covid -19 outbreak ; 
• Chapt er 146 of the Laws of Malta - Agricultural and Fishing Industries (Financial 
Assistance) Act  
http://www.justiceservices.gov.mt/DownloadDocument.aspx?app=lom&itemid=86
74&l=1  
Granting Authority and Competent Authority to manage the scheme:  
• Agriculture and Rural Payments Agency  G/SCM/N/372/EU/Add.19  
 
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  5. Form of the subsidy   
This aid is a direct grant based on a rate of EUR 200.00 per hectare. The area to pay is calculated 
on the least value amongst the amount of entitlements activated, area declared, and determined for 
claim year 2019 for the Basic Payment Scheme by active fa rmers as provided for in Commission 
Regulation (EU) No . 1307/2013 of the European Parliament and of the Council of 17 December 2013 
establishing rules for direct payments to farmers under support schemes within the framework of 
the common agricultural poli cy and repealing Council Regulation (EC) No . 637/2008 and Council 
Regulation (EC) No . 73/2009.  
6. To whom and how the subsidy is provided   
Farmers who having holdings amounting to 0.3  ha or more and who benefit from the CAP Basic 
Payment Scheme in Claim Ye ar 2019 are eligible to apply for assistance under this scheme.  
7.  Amount of the subsidy   
• EUR 200 per ha.  
• EUR 1,500,000 for the whole scheme  
8.  Duration of the subsidy   
Till 30  June 2021 
9.  Trade effects of the subsidy   
No negative effects on competition and trade are foreseen since the aim of the scheme is to ensure 
the viability of land farmers.  
37.   COVID -19 MEASURES - LIVESTOCK  
1. Title of the subsidy   
Temporary State aid to Animal Farmers  
2. Period covered by the notification   
2020 
3.  Policy objectives  
The objective of the scheme is to support undertakings active in the primary agricultural production 
sector by providing a grant, which shall contribute to partially supporting the income of animal 
farmers in the context of sudden unfores een market disruption and increased costs in production 
and distribution directly attributed to the outbreak of COVID -19. The scheme will thus cover the 
immediate liquidity needs of the animal farmers in order to ensure that they can continue their core 
activities during the crisis and continue to operate after the crisis.  
4. Background and Authority for the subsidy   
Legal basis:  
• EC temporary framework for state aid measures to support the economy in the 
current covid -19 outbreak  
• Chapter 146 of the Laws of Malta - Agricultural and Fishing Industries (Financial 
Assistance) Act  
http://www.justiceservices.gov.mt/DownloadDocument.aspx?app=lom&itemid=86
74&l=1  G/SCM/N/372/EU/Add.19  
 
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  Granting authority and competent authority to manage the scheme:  
• Agriculture and Rural Payments Agency  
5. Form of the subsidy   
This aid is a direct grant based on the approved ceilings divided by the amount of eligible approved 
units per sector.  
6. To whom and how the subsidy is provided   
In order to be eligible for ass istance under this scheme, beneficiaries will have to fall within one of 
the following categories:  
• farmers registered with dairy farms with the Veterinary Regulation Directorate (VRD) 
who benefited from the CAP VCS milk scheme in claim year 2019 ;  
• farmers registered with dairy farms with the Veterinary Regulation Directorate (VRD) 
who benefited from the CAP VCS beef scheme in claim year 2019 ;  
• farmers registered with active pig farms with the Veterinary Regulation Directorate 
(VRD) with at least 2 sows (as reported in the sows' census) ;  
• farmers registered with sheep farms with the Veterinary Regulation Directorate 
(VRD) with at least 20 heads who benefited from the CAP VCS sheep scheme in 
claim year 2019 ;  
• farmers registered with goat farms with the Veterin ary Regulation Directorate (VRD) 
with at least 20 female heads ;  
• farmers registered with layer hen farms with the Veterinary Regulation Directorate 
(VRD) ;  
• farmers registered with broiler farms with the Veterinary Regulation Directorate 
(VRD) ;  
• beekeepers registered with colonies with the Veterinary Regulation Directorate 
(VRD) with at least 5 colonies ;  
• farmers registered with rabbit farms with the Veterinary Regulation Directorate 
(VRD) with at least 50 female does as at 31  December 2019.  
7.  Amount Committed for this subsidy  
• Dairy – EUR 270 per eligible head in 2019 (based on the Voluntary Coupled Support 
EC 1307/2013 scheme CY 2019) (total budget EUR 1,000,000)  
• Beef – EUR 125 per eligible head slaughtered in 2019 (based on the Voluntary 
Coupled Support EC 1307/2013) (total budget EUR 240,000)  
• Sheep – EUR 219 per eligible head in 2019 (based on the Voluntary Coupled Support 
EC 1307/2013) (total budget EUR 290,000)  
• Pigs – EUR 130 per eligible sow/gilt (in accordance with the latest census carried out 
by VRD) (total budget EUR 490,000)  
• Goats  – EUR 19 per female goat registered in NLD as at 31  December 2019 (total 
budget EUR 100,000)  
• Broilers – EUR 0.22 payment per LU according to latest actual production run per 
farm in Q1 2020 (total budget EUR 195,000)  
• Layers – EUR 0.23 payment per LU as at 31 December  2019 (total budget 
EUR 85,000)  G/SCM/N/372/EU/Add.19  
 
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  • Beekeepers – EUR 11 per bee box registered in NLD as at 31  March  2020 (total 
budget EUR 50,000)  
• Rabbits – EUR 2.5 per female doe registered with the VRD as at 31  December  2019 
(total budget EUR 50,000)  
8. Amount Paid so far on this subsidy  
• COVID -19 MEASURES - LIVESTOCK - MIXED SECTORS  
Sub item 01 20 21 00 0000 002 -  EUR 1,202,390.61  
• COVID -19 MEASURES - LIVESTOCK - SINGLE SECTORS  
Sub item 01 20 21 00 0000 003 - EUR 711,824.15  
* Data as at 31  December  2020 
9.  Duration of the subsidy   
Till 30  June 2021 
10.  Trade effects of the subsidy   
No negative effects on competition and trade are foreseen since the aim of the scheme is to ensure 
the viability of livestock farmers.  
38. BOAT RESTORATION SCHEME 2019 - 2020  
1. Title of the subsidy  
Boat Restoration Scheme 2019 - 2020 
2. Period covered by the notification  
2019 - 2020 
3. Policy objectives  
The scheme entailed the provision of financial assistance to MFA and MFB boat owners of one the 
traditional Maltese wooden vessels, these being Firilla, Frejgatina, Kajjik and Luzzu. The 
implementation of this scheme was deemed necessary by the DFA as the maintenance costs of 
wooden vessels is substantially higher than that associated with vessels made from fiberglass. As a 
result, in recent years some fishers have switched from owning a wooden vessel to one made from 
fiberglass in order to lower their maintenance and repair costs .  
Given that most of the maintenance work required on traditional wooden vessels is primarily carried 
out by fishers themselves, it was deemed appropriate that the assistance provided should be in the 
form of reimbursement of maintenance and repair costs incurred directly by the owners.  
The support granted as part of the scheme can be considered as a direct investment towards the 
sustainability and cultural preservation of the traditional Maltese wooden fishing fleet. This scheme 
in the long run is expect ed to help in the preservation of Maltese seaside towns and villages and 
increase tourism in port areas, both of which help generate employment in these localities and keep 
local businesses alive.  G/SCM/N/372/EU/Add.19  
 
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  4. Background and Authority for the subsidy  
Legal basis:  
• Commi ssion Regulation (EU) NO 717/2014 of 27 June 2014 on the application of 
Articles 107 and 108 of the Treaty on the Functioning of the European Union to de 
minimis aid in the fishery and aquaculture sector.  
• Publication of Government Notice in Government Gazette  
Granting Authority: Department of Fisheries and Aquaculture  
5. Form of the subsidy  
The aid provided as part of this scheme was in the form of a direct cash grant to reimburse some of 
the maintenance and  repair costs incurred directly by the owners.  
6. To whom and how the subsidy is provided  
The scheme entailed the provision of financial assistance to MFA and MFB boat owners that have 
one of the traditional Maltese wooden vessels, these being Firilla, Frejgatina, Kajjik and Luzzu.  The 
aid provided as part of this scheme was in the form of a di rect grant to reimburse some of the 
maintenance and repair costs incurred directly by the owners.  
Aid was provided through a cheque following the submission of the required documentation and the 
necessary checks by the Department of Fisheries and Aquacultu re. 
7. Amount of the subsidy  
2019 - The approved scheme budget was that of EUR 496,800.00, with the final paid out sum 
amounting to EUR 118,687.63 . 
2020 - The approved scheme budget was that of EUR 464,000.00, with the final paid out sum 
amounting to EUR 102,895.61.  
8. Duration of the subsidy  
The scheme was launched in 2018, with fishers being reimbursed for expenditure that was incurred 
from 12 of November 2018 to the 12 of November 2019. Payments to scheme beneficiaries were 
made in two batches, one in the third quarter of 2019 and another on e in the first quarter of 2020.  
The scheme was also launched during the first quarter of 2020, with fishers being reimbursed for 
expenditure that was incurred from the 13 of April 2020 to the 27 of November 2020. Payments to 
scheme beneficiaries were made  during the first quarter of 2021.  
9. Trade effects of the subsidy  
Given that the maintenance costs of wooden vessels are substantially higher than that associated 
with vessels made from fiberglass, negative effects on competition and trade, were minimal, if  any.  
39. COVID -19 GRANT SCHEME FOR BLUEFIN TUNA (BFT) FISHERS  
1. Title of the subsidy  
COVID -19 Grant Scheme for Bluefin Tuna (BFT) Fishers  
2. Period covered by the notification  
2020 G/SCM/N/372/EU/Add.19  
 
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  3. Policy objectives  
The measure aimed at preserving employment by compensating fishers for a loss of income resulting 
from measures adopted at national level to respond to the COVID -19 outbreak. The aid scheme 
provided financial assistance in the form of direct financial gran t based on a rate of EUR 2 per Kg of 
assigned Bluefin Tuna quota in 2020. Aid was only provided to fishers that have a vessel registered 
with the DFA as MFA or MFB and were assigned a quota by the DFA to fish for BFT in 2020.  
4. Background and Authority for the subsidy  
Legal basis:  
• Chapter 146 of the Laws of Malta - Agricultural and Fishing Industries (Financial 
Assistance) Act  
• EC Temporary Framework for State Aid Measures to Support the Economy in the 
Current Covid -19 Outbreak  
Granting Authori ty: Department of Fisheries and Aquaculture  
5. Form of the subsidy  
The aid scheme provided financial assistance in the form of direct financial grant based on a rate of 
EUR 2 per Kg of assigned Bluefin Tuna quota in 2020.  
6. To whom and how the subsidy is provided  
The final beneficiaries of the measure were fishers that are registered with the Department of 
Fisheries and Aquaculture as MFA (Full -time) and MFB (Part -time) and that were awarded a quota 
by the Department of Fisheries and Aquaculture to fish for BFT in 2020.  
Aid was provided through a direct bank transfer to the  claimants' personal bank account following 
the submission of the required documentation and the necessary checks by the Department of 
Fisheries and Aquaculture.  
7. Amount of the subsidy  
• EUR 2 per Kg of assigned Bluefin Tuna quota in 2020.  
• The approved scheme budget was that of EUR 720,000.00, with the final paid out 
sum amounting to EUR 704,361.00.  
8. Duration of the subsidy  
Till 31 December 2020.  
9. Trade effects of the subsidy  
No negative effects on competition and trade were recorded since t he aim of the scheme was that 
of ensuring the viability of local fishers during the Covid -19 outbreak.  
40. FISHING FOR LITTER SCHEME 2019 - 2020  
1. Title of the subsidy  
Fishing for Litter Scheme  
2. Period covered the notification  
2019 - 2020 G/SCM/N/372/EU/Add.19  
 
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  3.  Policy objectives  
During their fishing activities, bottom trawlers regularly haul aboard plastic waste, which is caught 
in their nets from the bottom of the sea. It is common practice that such waste is returned to the 
sea as retention on board would require the fishers to dedicate time to pick the waste by hand and 
store it on board until landing. Whilst this takes precious time and effort, it also occupies valuable 
space on deck that could otherwise be used more profitably by the fishers for fishing related 
purposes. 
The aim of this scheme is to provide financial support to fishers who operate bottom trawlers to 
compensate them for time, effort and expense in removing plastic waste caught in their nets, and 
landing at designated sites in jumbo bags provided for t his purpose, for disposal in an appropriate 
manner.  
4.  Background and Authority for the subsidy  
The Scheme is funded by national funds of Malta under the auspices of the Ministry for Agriculture, 
Fisheries, Food and Animal Rights (MAFA) and was implement ed in line with Commission Regulation 
(EU) NO 717/2014 of 27 June 2014 on the application of Articles 107 and 108 of the Treaty on the 
Functioning of the European Union to de minimis aid in the fishery and aquaculture sector.  
The Directorate responsible fo r the implementation of the Scheme is the Department of Fisheries 
and Aquaculture within the MAFA  
5. Form of the subsidy  
Aid is awarded in the form of a cash grant.  
Trawlers are required to pre -notify the Fisheries Monitoring Centre before landing for fis heries control 
purposes as described in existing regulations. If they intend to land a jumbo bag they are required 
to inform the FMC so that the Fisheries Control Officer (FPO) that conducts the landing inspection, 
also inspects the Jumbo Bag. The FPO thus  confirms the number of Jumbo Bags landed and that 
they were full of marine plastic waste. Eligible fishers are compensated with EUR 200 per jumbo bag 
landed full of recovered plastic waste.  
Payments are made through direct deposit in their bank account.  
6.  To whom and how the subsidy is provided  
Trawler owners who apply for participation to the Scheme are the main beneficiaries. There were 
15 eligible fishers who fall within these parameter s in Malta.  
7.  Amount of the subsidy  
2019 - Maximum Scheme Budget is of EUR 30,000. Actual disbursed amount EUR 5,200  
2020 - Maximum Scheme Budget is of EUR 30,000. Actual disbursed amount EUR 2,400  
8.  Duration of the subsidy  
2019 - 2020 
9.  Trade effects of the subsidy  
No negative effects on competition and trade are foreseen since the aim of the scheme is to improve 
environmental conditions while providing financial incentives to fishers.  G/SCM/N/372/EU/Add.19  
 
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  41. WTO STATE AID - SALMONELLA COMPENSATION TO POULTRY 
PRODUCER S 2019  - 2020  
1.  Title of the subsidy   
Salmonella Compensation to Poultry Producers  
2.  Period covered by the notification   
2019 - 2020 
3.  Policy objectives   
It is important to point out that the measures foreseen for the eradication of salmonella in poult ry 
flocks and content in SL437.104 have had a positive impact on the human health. In fact since when 
the Salmonella National Control Plan has started, the human cases of salmonellosis have decreased 
significantly.  
The ultimate aim of both national and EU  Legislation is to reduce the number of positivity both in 
animals and humans by taking certain restrictive measures such as the destruction of the 
contaminated eggs and/or the culling of infected flocks.  
4.  Background and Authority for the subsidy   
Legal Basis  
The Compensation for poultry reared for eggs which were ordered to be removed from the market 
must be paid according to Subsidiary Legislation 437.104 (Measures for the Eradication of 
Salmonella Regulations) https://legislation.mt/eli/sl/437.104/eng  
5.  Form of the subsidy   
2019 
The compensation is paid in cash (bank payment) and is calculated on the price that is 
pre-established and published on the Government Gazette dated 16.04.2019 Adv. No . 459 (page 
3680)  
https://www.gov.mt/en/Government/DOI/Government%20Gazette/Documents/2019/04/Go vernm
ent%20Gazette%20 -%2012th%20April.pdf  
2020 
The compensation is paid in cash (bank payment) and is calculated on the price that is 
pre-established and published on the Government Gazette dated 31.07.2020 Adv. No . 888 (page 
6535) 
https://www.gov.mt/en/Government/DOI/Government%20Gazette/Documents/2020/07/Governm
ent%20Gazette%20 -%2031st%20July.pdf  
The following is also taken into consideration when the compensation is calculated:  
(a) Sampling and analysis for Salmonella infection shall be carried out by authorised 
personnel from the Department or Approved Laboratories. Positive results shall only 
be consid ered following official sampling and authorised official analysis.  
(b) Producers shall be informed of the results of such official sampling and analysis by 
officials from the Department as early as possible.  
(c) The Department shall instruct the producers as to the actions required to be taken 
in order to effect the culling of the infected flocks.  
(d) The producer shall ensure that none of the infected flocks, eggs, feed or manure 
leave the poultry farm without prior authorisation from the Department.  G/SCM/N/372/EU/Add.19  
 
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  (e) The producer is obliged to follow all instructions given by the Department.  
(f) Following the authorised or supervised culling and subsequent removal for recovery 
of condemned flocks and destruction of condemned products, the producer shall be 
presented with an official receipt stating the precise quantity of birds and products 
culled and destroyed. These quantities shall form the basis upon which compensation 
will be calculated.  
(g) Producers shall be compensated within three months of the date of approval of 
compensation of infected flocks and related products.  
(h) On first time isolation of Salmonella enteritidis or Salmonella typhimurium, the 
producer shall receive full compensation.  
(i) On second repeated isolation of Salmonella enteritidis or Salmonella typhimuriu m, 
the producer shall receive:  
i. a maximum of 70% of compensation rates, provided biosecurity measures have 
been respected and any alterations recommended in terms of point 4(b) were 
carried out.  
ii. a maximum of 25% of compensation rates if biosecurity measure s were not 
adhered to and any alterations recommended in terms of point 4(b) were not 
carried out.  
(j) On the third repeated isolation of Salmonella enteritidis or Salmonella typhimurium, 
the producer shall receive:  
i. a maximum of 40% of compensation rates, pro vided biosecurity measures have 
been respected and any alterations recommended in terms of point 4(b) were 
carried out;  
ii. no compensation if biosecurity measures were not adhered to and if alterations 
recommended in terms of point 4(b) were not carried out.  
(k) No compensation shall be given to producers on the fourth repeated isolation of 
Salmonella enteritidis or Salmonella typhimurium.  
6.  To whom and how the subsidy is provided   
2019 
The compensation was given to four (4) producers.  
2020 
The compensation wa s given to four (4) producers out of five(5) producers that tested positive to 
salmonella (one producer was not given compensation since the farm has tested positive in several 
occasions in previous years, hence not eligible for compensation).  
In order fo r a producer to be eligible for compensation for culled poultry flocks (broilers or layer 
flocks of Gallus gallus or turkeys (Meleagris gallopavo)) under the Salmonella Control Programme, 
all the following conditions shall be satisfied:  
(a) the poultry farm s hall be licensed by the Department for Veterinary Services as a 
poultry farm;  
(b) the poultry farm or producer shall not be undergoing any legal proceedings related 
to withdrawal of the poultry farm's license;  
(c) the producer shall collaborate with public offic ials and grant access to authorised 
personnel from the Department for testing and sampling at all times;  
(d) the producer shall follow, to the best of his abilities, all advice and recommendations 
regarding biosecurity measures to prevent Salmonella infection ;  
(e) the use of antimicrobial agents as a preventive measure for Salmonella infection 
shall be prohibited and such agents shall not be administered for such purpose. The G/SCM/N/372/EU/Add.19  
 
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  use of such antimicrobial agents or the presence of their residues shall render the 
poultry flock ineligible for compensation;  
(f) the producer shall receive an official communication from the Director stating that 
the flocks present on his poultry farm are infected with Salmonella enteritidis or 
Salmonella typhimurium and therefore the flock an d their products are unfit for 
human consumption in the actual state and consequently condemned.  
7.  Amount of the subsidy  
2019 – EUR 291,977.47 (bank payments for all 4 producers)  
2020 – EUR 107,937.91 (bank payments for all 4 producers)  
8.  Duration of the subsidy   
Producers are compensated for infected poultry culled and infected eggs destroyed in terms of the 
Schedule at rates as the Minister may from time to time prescribe by notice in th e Gazette: Provided 
that such compensation rates shall not exceed the average market price of poultry or eggs for the 
previous three months.  
9.  Trade effects of the subsidy   
The subsidy is given to reduce the economic burden of the loss of income related  to the culling of 
the infected flocks. and also, to reduce the number of positivity in humans.  
42. WTO STATE AID - TBC COMPENSATION 2019  
1. Title of the subsidy  
TBC Compensation  
2. Period covered by the notification  
2019  
3.  Policy objectives   
The ultimate aim  is to eradicate the disease and reduce the risk of transmitting the disease from 
animals to humans and vice versa. The benefits expected of the compensation are also in line with 
SL 36.17 (Control of Marking of Animals Regulations) for the slaughtering of  all animals, this would 
facilitate the control of the disease and cooperation from farmers in case of further outbreaks. This 
would reduce the risk of transmitting the disease from animals to humans and vice versa 
(anthropozoonosis).  
4.  Background and A uthority for the subsidy   
In 2016 Malta received the Disease -Free status free Tuberculosis following a rigorous testing 
programme. Routine monitoring of the farms is carried out by the VRD. SL 437.48 and SL 437.86 
stipulate that the competent Authority mus t immediately put an eradication programme once the 
occurrence of Tuberculosis is intercepted. This necessitates the culling of all the farm animals present 
in the intercepted farms.  
If such eradication programme is not implemented the VRD would not have appropriate control of 
animal trade. This would also create a massive problem as Malta would be at risk of not controlling 
spread if Tuberculosis is transmitted from animal to humans and vice versa.  
5.  Form of the subsidy   
Following the finding of Tuberculosis, the infected farms are depopulated to prevent further 
transmission of the disease. The compensation is a one -off payment paid in cash (bank payment) G/SCM/N/372/EU/Add.19  
 
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  and rates are calculated in line with the market value. The process is obtained from the Civil Abattoir 
Chief Officer whose responsibilities covers also price reporting to DG AGRI and therefore the obtains 
on a very regular basis information on the value of the live animals and the meat obtained from the 
carcasses.  
6.  To whom and how the subsidy is provided   
Compensation in 2019 was given to one (1) farmer following tests that were positive to 
Micobacterium tuberculosis in 2018. This confirmation was based on positive isolation done in line 
with EU and Maltese Legislation  (Directive 64/432 and SL 437.48 as enacted by LN 505/2004 and 
SL 437.86 as enacted by LN 314/2005).  
7.  Amount of the subsidy   
EUR 19,300 (final settlement as the farmer was partly compensated in 2018)  
8.  Duration of the subsidy  
The compensation is a one -off payment.  
9.  Trade effects of the subsidy   
If such eradication is not implemented, the Veterinary Regulation Directorate woul d not have 
appropriate control of animal trade, and there would be a risk of transmitting the disease from 
animals to humans and vice versa (anthropozoonosis).  
43. TRAINEESHIP SCHEME  
1. Title of the subsidy programme  
Traineeship Scheme  
2. Period covered by th e notification   
Under the ESF2.201 – Enhancing Employability through Training Project, Jobsplus started running 
the first Traineeship Schemes in 2014. All traineeships offered under this project were concluded by 
end 2015. In 2016, Jobsplus re -launched the  Traineeship Scheme through another ESF Project 
(ESF.01.001 – Training for Employment).  
The Traineeship Scheme forms part of the  Training for Employment  project, which is co -financed by 
the European Social Fund 2014 -2020.   
3.  Policy objective and/or purpose of the subsidy   
The Traineeship Scheme provides jobseekers with initial vocational training (pre -employment 
training) that would help individuals obtain the knowledge, skills and competences required to find 
and retain employment. Traineeshi ps are based on a combination of on -the-job and off -the-job 
training. The programmes offered are labour market driven, whereby the job preferences of the 
jobseekers are matched with the requests made by employers participating in the scheme. A 
Traineeship is of 300 -hour duration over a maximum period of 12 weeks, consisting of 282 hours as 
on-the-job training and 18 hours as off -the-job training. The maximum number of placement hours 
in any given week is 40 hours. Throughout the scheme trainees receive a tr aining allowance for 
every hour attended. The training allowance, which is paid by Jobsplus through an ESF funded 
project, is calculated on the National Minimum Wage.  G/SCM/N/372/EU/Add.19  
 
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  4.  Background and authority for the subsidy (including identification of the legislation under 
which it is granted)   
For 2015:  
• The reimbursements payable to trainees and employers is co -financed by the 
European Social Funds (85% through ESF and 15% through National Funds).  
• Jobsplus, Malta's Public Employment Service, is responsib le for administering the 
ESF funded project "Enhancing Employability through Training ".  
• The general framework for traineeships in Malta was set by articles 29 to 45 of the 
Employment and Training Services Act (Chapter 343).  
For 2016 onwards:  
• The reimbur sements payable to trainees is co -financed by the European Social  Funds 
(80% through ESF and 20% through National Funds).  
• Jobsplus, Malta's Public Employment Service is responsible for administering the ESF 
funded project "Training for Employment ".  
• The general framework for traineeships in Malta was set by articles 18 to 25 of the 
recently amended Employment and Training Services Act (Chapter 594) which came 
into force in 2018.  
5.  Form of the subsidy (i.e., grant, loan, tax concession, etc.)   
Periodic payments.  
6.  To whom and how the subsidy is provided  
In 2015:  
• During participation in the scheme, trainees had to choose between the training 
allowance payable  by Jobsplus and social benefits. The training allowance to be paid 
by Jobsplus was set at EUR 3.33 per hour attended (the hourly rate was set at 80% 
of the National Statutory Minimum Wage applicable at the time). Irrespective 
whether a trainee chose training allowance or benefits, trainees had to submit 
original attendance sheets that highlight ed the time when they started and 
concluded the on -the-job and off -the-job training for each day. The attendance 
sheets had to be endorsed by the employer representative. Once the attendance 
sheets were verified and computation was confirmed as correct, a reimbursement 
request form for trainees opting for the training allowance was generated and trainee 
was paid accordingly. Payments were issued on the 20th day of each month.  
• Employers who participated in the scheme were also entitled for a grant that was  
calculated at EUR 1 per hour attended by the trainee. Employers did not submit 
additional documentation since their reimbursement was based on the trainees' 
on-the-job attendance sheets.  
From 2016 onwards:  
• During participation in the scheme, trainees wer e no longer requested to choose 
between the training allowance payable by Jobsplus and social benefits, but they 
were only eligible for the training allowance payable by Jobsplus. In 2016, the 
training allowance was set at EUR 4.20 per hour attended (the h ourly rate was set 
on the National Statutory Minimum Wage applicable at the time – allowances are 
pegged to the minimum wage), while in 2017 and 2018 the rate increased to 
EUR 4.24 and EUR 4.31 respectively. As of April 2019, the Traineeship Scheme has 
been re-designed to be made more flexible for participants. Participants have the 
flexibility to manage the placement hours, in agreement with the employer and 
utilise them within a maximum period of 12 weeks. Hence participants are not bound 
to report for a minimum number of hours in any given week but can report to as 
much as they want to for up to a maximum of 40 hours weekly.  G/SCM/N/372/EU/Add.19  
 
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  In 2019 and 2020 the hourly rates stood at EUR 4.40 and EUR 4.48 respectively. Trainees were 
requested to submit original attendance sheets that highlighted the time when they started and 
concluded the on -the-job and off -the-job training for each day. The attendance sheets had to be 
endorsed by the employer representative. Once the attendance sheets were verified and 
computat ion was confirmed as correct, a reimbursement request form for trainees opting for the 
training allowance was generated and trainee was paid accordingly. Payments were issued on the 
20th day of each month. As from February 2020, participants receiving soci al benefits retained their 
social benefits entitlement whilst receiving their training allowance.  
• Under the Training for Employment Project employers are not entitled for any 
allowances, as all costs related to participants' training and work placement are  
borne by Jobsplus.  
7.  Subsidy per unit, or the total amount   
In 2019 and 2020 the amounts disbursed amounted to EUR 317,091.45 and EUR 43,023.70 
respectively. These amounts comprise ESF and National Funds combined.  
8.  Duration of the subsidy   
As from April 2019, one single traineeship is on offer. During the scheme, the trainee must attend 
300 hours over a maximum period of 12 weeks, co nsisting of 282 hours as on -the-job training and 
18 hours as off -the-job training.   
Maximum extended duration which applies under special conditions or for particular groups: N/A as 
Traineeship Agreements cannot be extended.  
This scheme will continue to b e offered until June 2023.  
9. Trade effects of the subsidy   
There are no effects on trade.  
44. WORK EXPOSURE SCHEME  
1. Title of the subsidy programme   
Work Exposure Scheme  
2. Period covered by the notification  
Under the ESF2.201 – Enhancing Employability through Training Project, Jobsplus started running 
the Work Exposure Scheme in 2015. In 2016, Jobsplus re -launched the Work Exposure Scheme 
under the new ESF.01.001 – Training for Employment Project.  
The Work Exposure Scheme forms part of the  Training for Employment  project, which is co -financed 
by the European Social Fund 2014 -2020.  
3.  Policy objective and/or purpose of the subsidy   
The Work Exposure Scheme is intended to facilitate transition into emplo yment by providing 
jobseekers with initial hands -on training that would help individuals obtain the knowledge, skills and 
competences required to find and retain employment. This scheme is designed to mirror 
contemporary labour market demand, whereby the j ob preferences of the jobseekers are matched 
with employers' requests. The Work Exposure Scheme consists of 240 hours of placement and 
trainees have a maximum period of 12 weeks to complete these hours. The on -the-job training takes 
place at the employer's  premises. Throughout the scheme, trainees receive a training allowance for 
every hour attended. The training allowance, which is paid by Jobsplus through an ESF funded 
project, is calculated on the National Minimum Wage.  G/SCM/N/372/EU/Add.19  
 
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  4. Background and authority for th e subsidy (including identification of the legislation under 
which it is granted)   
In 2015, the training allowance payable to trainees was co -financed by the European Social Funds 
(85% through ESF and 15% through National Funds).  
In 2016, the training all owance payable to trainees was co -financed by the European Social Funds 
(80% through ESF and 20% through National Funds). Jobsplus, Malta's Public Employment Service 
is responsible for administering the ESF funded project. The general framework for this sc heme was 
set by the Employment and Training Services Act (Chapter 594).  
5.  Form of the subsidy (i.e., grant, loan, tax concession, etc.)   
Periodic payments.  
6.  To whom and how the subsidy is provided   
During the participation in the scheme, trainees re ceive a training allowance payable by Jobsplus. 
which in 2015 was set at EUR 4.00 per hour attended; while in 2016 it was set at EUR 4.20 per hour 
attended (the hourly rate was based on the National Statutory Minimum Wage applicable at the 
time). In 2017 a nd 2018, trainees earned EUR 4.24 and EUR 4.31 respectively for every hour 
attended  (Allowance are still pegged to the national minimum wage. The weekly hourly rates are 
calculated based on the minimum wage per week as quoted on DIER's website. For 2019, t he 
national minimum wage per week of whole -time employees is of EUR 175.84 for persons aged 18 
and over. This is then divided by 40 hours so as to get the hourly rate. The National Agreement on 
the Minimum Wage was signed by the Social Partners in 2017 and  became effective by means of 
Legal Notice 144 of 2017 ). As of April 2019, the Work Exposure Scheme has been re -designed to be 
made more flexible for participants. Participants have the flexibility to manage the placement hours, 
in agreement with the emplo yer and utilise them within a maximum period of 12 weeks. Hence 
participants are not bound to report for a minimum number of hours in any given week but can 
report to as much as they want to for up to a maximum of 40 hours weekly. In 2019 and 2020 the 
hourly rates stood at EUR 4.40 and EUR 4.48 respectively. To claim the reimbursement, trainees 
had to submit original attendance sheets that highlighted the time when they started and concluded 
the on -the-job training for each day. The attendance sheets had to  be endorsed by the employer 
representative. Once the attendance sheets were verified and computation was confirmed correct, 
a reimbursement request form was generated and trainee was paid accordingly. Payments were 
issued on the 20th day of each month.  
Those trainees who received social benefits prior to the scheme, continued to receive part of their 
benefits throughout the scheme since the remuneration triggered through the scheme was based on 
part-time employment instead of full -time employment.  
As from February 2020, participants receiving social benefits retained their social benefits 
entitlement whilst receiving their training allowance.  
7.  Subsidy per unit or the total amount   
In while in 2019 and 2020 the disbursements amounted to EUR490,149 an d EUR633,368.40 
respectively. These amounts comprise ESF and National Funds combined.  
8.  Duration of the subsidy   
− Typical duration planned for a participant: 12 weeks  
− Maximum duration planned or allowed: 12 weeks  
− Maximum extended duration which applies  under special conditions or for particular 
groups: N/A as Work Exposure Agreements cannot be extended.  G/SCM/N/372/EU/Add.19  
 
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  The duration of the work exposure is of 12 weeks and a participant is to report to the place of work 
for an average of 20 hours/week. The on -the-job training will take place at the employer's premises 
with whom the trainee is placed.  
This scheme will cont inue to be offered until June 2023.  
9.  Statistical data   
There are no effects on trade.  
45. WORK PLACEMENT SCHEME  
1.  Title of the subsidy programme   
Work Placement Scheme  
2.  Period covered by the notification   
The Work Placement Scheme started being offered in 2016 under the ESF.01.001 – Training for 
Employment Project.  
The Work Placement Scheme forms part of the Training for Employment project, which is co -financed 
by the European Social Fund 2014 -2020.  
3.  Policy objective and/or purpose of the subsidy  
The Work Placement Scheme provides training to participants following a course offered by Jobsplus, 
which includes a practical component. The Work Placement Scheme gives Jobsplus' trainees an 
opportunity to acq uire both theoretical and practical training.  
4.  Background and authority for the subsidy (including identification of the legislation under 
which it is granted)  
The training allowance payable to trainees is co -financed by the European Social Funds (80%  
through ESF and 20% through National Funds).  
Jobsplus, Malta's Public Employment Service, is responsible for administering the ESF funded project.  
The general framework for this scheme was set by the Employment and Training Services Act 
(Chapter 594).  
5.  Form of the subsidy (i.e., grant, loan, tax concession, etc.)   
Periodic payments.  
6.  To whom and how the subsidy is provided   
• This scheme is available to persons who were/are unemployed or inactive. Other 
entry requirements may be requested depending on the chosen work/study area .  
• The on -the-job training takes place at the employer's premises with whom the 
trainee is placed. The hours trainees have to perform are set by Jobsplus, although 
trainees are allowed a degree of attendance flexibili ty ranging approximately 
between 20 hours to 40 hours per week.  
• Any employers from both the public and private entities, including NGOs are eligible 
to benefit from having participants in this scheme.  
7.  Subsidy per unit or the total amount   
In 2019 and  2020 the amount disbursed stood at EUR 101,032.55 and EUR 21,581.40 respectively. 
These amounts comprise ESF and National Funds combined.  G/SCM/N/372/EU/Add.19  
 
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  8.  Duration of the subsidy and/or any other time limits attached to it, including date of 
inception/commencement   
Each trainee has a maximum of 26 weeks to make up the following placement hours:  
• Care Workers for the Elderly: 100 hours  
• Care Workers for Persons with Disability: 71 hours  
• Childcare: 500 hours  
This scheme will continue to be offered until June 2023.  
9.  Statistical data  
There are no effects on trade.  
46. YOUTH GUARANTEE 2.0 SCHEME ESF.01.002  
1. Title of the subsidy programme  
Youth Guarantee 2.0 ESF.01.002/Garanzija għa ż-Żgħażagħ 2.0 FSE.01.002.  
2. Period covered by the notification  
The Youth Guarantee 2.0 Scheme started in 2015 till end of December 2022.  
3. Policy objective and/or purpose of the subsidy  
The Youth Guarantee scheme (ESF.01.002 - Youth Guarantee 2.0) is an EU -funded project, 
developed for young people aged 15 to 24, and which consis ts of four education and employment 
related initiatives:  the NEET Activation Scheme II, SEC Revision Classes, MCAST Preventive Classes, 
and the ICT Courses.  
The scheme is targeted towards job seeking and inactive youth, including the long -term unemployed 
and youth detached from the labour market. This scheme targets the sustainable integration into 
the labour market of young people, in particular those not in employment, education or training 
(NEETs), including young people at risk of social exclusion and y oung people from marginalised 
communities.  
The Youth Guarantee project focuses on both the current stock of NEETs as well as those at risk of 
becoming NEETs or young unemployed through a mix of interventions tailor -made for the specific 
cohorts. The scheme  provides training and personalised assistance to these youth.  
4. Background and authority for the subsidy (including identification of the legislation under 
which it is granted)  
The Youth Guarantee is an EU initiative and is a commitment by all Member States  to ensure that 
all young people under the age of 25 years receive a good quality offer of employment, continued 
education, apprenticeship or traineeship within a period of four months of becoming unemployed or 
leaving formal education. The Youth Guarantee  is administered by Jobsplus and the source of finance 
comes from the European Social Fund 2014 -2020 programming period. The co -financing rate is that 
of 80% ESF funds while the remaining 20% via national funds.  
5. Form of the subsidy (i.e., grant, loan, tax concession, etc.)  
NEET Activation Scheme II: provides young people (15 - 24 year -olds) who are not in education, 
employment or training (NEETs) with  personal/professional training, mentoring and constant 
support, thereby facilitating their transition from education to gainf ul employment, while 
consequently improving their employment prospects, quality of life and social integration.  G/SCM/N/372/EU/Add.19  
 
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  ICT Courses: Each participant is offered 60 hours of ICT training at one of the available centres 
depending on the locality of each participant . Allowance is received on the condition that the 
participant attends 80% of tuition.  
SEC Revision Classes: Teachers are recruited by the Youth Guarantee Office to provide the tuition 
during the revision classes. Officers in charge are also engaged to deve lop and issue timetables and 
to act as mentors throughout the duration of the summer initiative. Both teachers and coordinators 
are paid a fixed hourly rate. In addition to this, teachers are also paid for every hour of preparation 
work. Participants are n ot given an allowance.  
MCAST Preventive classes: Teachers are recruited by MCAST to provide the tuition during the 
revision classes. One officer in charge is also engaged to develop and issue timetables and to act as 
a mentor throughout the duration of th e summer initiative. Both teachers and coordinators are paid 
a fixed hourly rate through ESF funds. Participants are not given an allowance.  
Financial transfers are distributed via periodic cash payments, lump -sum payments and  
reimbursements.  
6. To whom and how the subsidy is provided  
NEET Activation Scheme II: In order to participate in the scheme youths have to be under 25 years 
of age at the month prior the issuing of the call for applications, resident in Malta or Gozo and 
unemployed or inactive. This  initiative attempts to empower youth and re -integrate them into the 
education system or labour market.  
The programme consists of three phases: training, work exposure or further education and a 
traineeship component. In the first phase, every applicant r eceives approximately four weeks (80 
hours) of life skills and industry related skills based on their profile. During phase 2, a participant is 
offered two options:  
• Option 1 - a work programme of maximum 240 hours with an employer based on 
the applicant's skills and desires. This placement lasts approximately between 
6 and 12 weeks (40 Hrs per week or 20 Hrs per week) . 
• Option 2 – if the applicant desires to further their education level, they can choose 
a course from an accredited institution such as MCAST or ITS and enrol in a course. 
In this case, the Youth Guarantee scheme would also cover a maximum of 
240 hours.  
Upon completion of the work exposure phase, participants enter phase three which consists of a 
traineeship whereby participants will be able to  put into practice what they have learnt during the 
previous two phases. A Traineeship is of 300 -hour duration over a maximum period of 12 weeks, 
consisting of 282 hours as on -the-job training and 18 hours as off -the-job training. The maximum 
number of pla cement hours in any given week is 40 hours. Throughout the scheme trainees receive 
a training allowance for every hour attended. The training allowance, which is paid by Jobsplus 
through an ESF funded project, is calculated on the National Minimum Wage.   
ICT Courses: To improve the digital competence and literacy, through the Youth Guarantee Scheme, 
ICT Courses are offered throughout the year. The aim is to help youths who are inactive or students 
who are in their last year of compulsory schooling who had i ndicated that they will not further their 
education to improve their digital skills. The option for the participants to undergo either the Practical 
ICT course at level 2 or the ECDL at MQF Level 3, allows the project to reach a broader spectrum of 
student s having diverse abilities, attitudes, behavioural issues and objectives. As a result, the 
eligibility criteria were widened to also include youths refe rred by the school guidance teams, and 
inactive youths aged between 15 -24 who are not in education, empl oyment or training. Following 
completion of the ICT courses, youths are encouraged to either enrol in educational institution or 
participate in the NEET Activation Scheme II. Provided that each participant attends 80% of tuition, 
then he/she is paid at a r ate of EUR 4.05 per hour. Hence a participant attending 80% or more would 
be paid the amount of EUR 243 at the end of the course.  
SEC Revision Classes: The SEC Revision Classes target Students between the age of 15 and 24, who 
obtained SEC results in the M ay exam session ranging from 6,7, unclassified or absent  in at least G/SCM/N/372/EU/Add.19  
 
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  one of the core subjects (Maltese, English, Maths, Physics and Biology) offered. As from 2017, 
Biology was introduced as one of the science subjects offered. Teachers are recruited by the Youth 
Guarantee Office to provide the tuition during the  revision classes. Officers in charge are also 
engaged to develop and issue timetables and to act as mentors throughout the duration of the 
summer initiative. Both teachers and coordinators are paid a fixed hourly rate of EUR 12.00. In 
addition to this, te achers are also paid EUR 12.00 for every hour of preparation work. Payments are 
issued once at the end of the initiative. Participants are not given an allowance.  
MCAST Preventive classes: Students who fail one of the exams through Level 1, Level 2 or Leve l 3 
of the respective course at the Malta College for Arts, Science and Technology (MCAST) are given 
the opportunity to receive remedial classes during the summer period. Teachers are recruited by 
MCAST to provide the tuition during the revision classes. O ne officer in charge is also engaged to 
develop and issue timetables and to act as a mentor throughout the duration of the summer 
initiative. Teachers and coordinators are paid at an hourly rate of EUR 24.00 and EUR 12.00 
respectively through ESF funds. Pa yments are issued once at the end of the initiative. Participants 
are not given an allowance.  
7. Subsidy per unit or the total amount  
For the year 2019, the total disbursements reached the amount of EUR 716, 644.65 while for 2020 
it amounted to EUR 617,376.50. These amounts comprise ESF and National Funds combined.  
8. Duration of the subsidy:  
Typical duration planned for a participant: 16 w eeks.  
Maximum extended duration which applies under special conditions or for particular groups: 
60 hours of training for ICT Course participants; 5 weeks of tuition for the SEC Revision Classes and; 
6 weeks of tuition for MCAST Remedial Classes.  
9.  Statistical data   
There is no effect on trade.  
47. TRAINING PAYS SCHEME   
1. Title of the subsidy programme  
Training Pays Scheme (TPS)  
2. Period covered by the notification  
Training Pays Scheme (TPS) started being offered in March 2017 under the ESF.01.001 – Training 
for Employment Project (under the ESF project the scheme is known as the Developing Skills 
Scheme), which is co -financed by the European Social Fund 2014 -2020 and will run till 2023.  
3. Policy objective and/or purpose of the subsidy  
The TPS aims to a ssist individuals, who have completed compulsory schooling up to 64 years of age, 
to develop and/or improve their skills by participating in further off -the-job education and 
training.  The scheme offers assistance in the form of a training grant to aid par ticipants with costs 
relating to training. This grant will be awarded to the individual (trainee) after successful completion 
of their training.   
4. Background and authority for the subsidy (including identification of the legislation under 
which it is granted)  
The scheme is administered by Jobsplus and the source of finance comes from the Operational 
Programme II – European Structural and Investment Funds 2014 -2020 The co -financing rate is that 
of 80% ESF funds while the remaining 20% via national funds . G/SCM/N/372/EU/Add.19  
 
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  5. Form of the subsidy (i.e., grant, loan, tax concession, etc.)  
Grant shall be equivalent to 75% of the direct training cost excluding VAT but will not exceed the 
maximum amount of EUR 1,000. The minimum threshold for an application to be accepted will be 
set at EUR 100. Grant will be reimbursed directly to the participant after successful completion of 
training and upon presentation of an invoice and an original receipt of payment together with a copy 
of an accredited certificate or transcript. Training co sts shall mean Tuition fees, Training Material, 
Registration fees and Examination fees paid by the applicant.   
6. To whom and how the subsidy is provided  
The Scheme is open to individuals who completed compulsory schooling to 64 years as per applicable 
law. In the case of persons aged between 16 and 24, they must not be participating under the Youth 
Guarantee NEET Activation Scheme II. Persons who are applying for the TEFL and CELTA courses 
may not be employed as English Language Teachers at the time of applic ation. As from 
18th November  2020, persons who primary employment is self -employment are not eligible.  
Prospective participants may apply for any Training Programme as long as the course is:  
- not offered by Jobsplus;  
- offered by a licensed Training Institution (provider must be licensed by NCFHE 8); 
- pegged between MQF level 1 to 5.  
- Applications must be received at least 2 weeks prior to the course start date.  
- Minimum cost of training (excluding VAT) is EUR 100.  
Training courses offered by the compan y employing the applicant would not be eligible.  Only full 
qualifications and awards can be accepted.  Claims for a module which forms part of a qualification 
or award cannot be accepted.   
7. Subsidy per unit or the total amount  
In year 2019 the disbursements amounted to EUR 194,455.26, while in 2020 it amounted to 
EUR 159,837.48. These amounts comprise ESF and National Funds combined.  
8. Duration of the subsidy  
Training Pays Scheme started being offered in 2017 and it will continue to be offered until 
March  2023 under the ESF.01.001 – Training for Employment Project.  
9. Statistical data  
There were no effects on international trade.  
48. INVESTING IN SKILLS SCHEME   
1. Title of the subsidy programme  
Investing in Skills Scheme.  
2. Period covered by the notification  
The scheme is available until 30 June 2023, this scheme falls under Malta's Operational Programme 
II of the European Social Fund – "Investing in human capital to create more opportunities and 
promote the well -being of society " for the 2014 -2020 programming  period.  
 
8 exceptions may apply in accordance to SL. 327.433 – Further and Higher Education (Licensing, 
Accreditation and Quality Assurance) Regulations  
 G/SCM/N/372/EU/Add.19  
 
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  3. Policy objective and/or purpose of the subsidy  
The Scheme was launched to promote the training of persons actively participating in the Maltese 
Labour Market, with the aim to increase productivity and enhance adaptability.  
4. Background and authority  for the subsidy  
Jobsplus (Malta's Public Employment Service) acts as the Intermediate Body to the Managing 
Authority. The source of finance comes from the Operational Programme II – European Structural 
and Investment Funds 2014 -2020. The co -financing rate  is that of 80% ESF funds while the 
remaining 20% via national funds.  
5. Form of the subsidy (i.e., grant, loan, tax concession, etc.)  
The scheme demand driven, therefore the Employer can apply whenever a training need is identified 
within their entity. A gra nt is issued should the beneficiary meet the below eligibility criteria at 
application stage and reimbursement stage:  
Eligibility Criteria:  
a) Complete documentation  
b) Project implemented within/for the direct benefit of the eligible territory.  
c) Incentive Effect : Aid shall be considered to have an incentive effect if the Beneficiary 
has submitted a written application for the aid before work on the project or activity 
starts.  Therefore, claim and proof of deliverables should be dated after the 
submission date of the IIS application.  
d) Eligible Training Programme: Aid shall not be granted for training which employers 
carry out to comply with National Mandatory Standards on training (in other words, 
it must be voluntary training as opposed to legally enforced training ). Furthermore, 
information sessions and team building events are not eligible under Investing in 
Skills since these are not considered as training.  
e) The trainee needs to be formally employed with the beneficiary during the training 
period. Apprentices or students engaged in vocational training with an 
apprenticeship or vocational training contract are not eligible.  
Furthermore, in the case of employer s having an economic activity irrespective of their legal form:  
a) aid cannot be granted to any Undertaking found to be in difficulty.  Jobsplus will 
conduct checks to ensure that every applicant Undertaking is financially sound ; 
b) falls within the definition of  undertaking.  
Target Groups: Eligible applicants cover all Employers having an economic activity irrespective of 
their legal form. These include partnerships, companies, family businesses, associations, individual 
self-employed or other body of persons, NG Os and Social Partners.  NGOs and Social Partners not 
having an economic activity are also eligible to benefit from the scheme.  
6. Subsidy per unit or the total amount  
In 2019, the total funds disbursed amounted to EUR 748,878.23 while in 2020, the total funds 
disbursed amounted to EUR 1,196,411  G/SCM/N/372/EU/Add.19  
 
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  Subsidy on Training Costs and Wage Costs:  
Training Type  Rate per Trainee 
per hour for Training 
Costs  Rate per Trainee 
per hour for Wage 
Costs** Capping  
Non Accredited Training  EUR 25.70  EUR 5.15 Up to 25 hours  
Accredited* Training  EUR 25.70  EUR 5.15 All contact hours  
* Training must be accredited  by the NCFHE (National Commission for Further and Higher Education), ITS 
(Institute of Tourism Studies), UOM (University of Malta) and MCAST (Malta College of Arts, Science & Technology 
where  MQF/EQF Levels 1 - 5 will be accepte d under Investing in Skills.  
** Refundable if training occurs during the normal working hours of the trainees. In the case of  Distance 
Learning  or e-Learning, wage costs cannot be reimbursed. Reimbursement will be calculated on the hours listed 
on certifie d attendance sheets, when using the Standard Scale of Unit Cost of EUR per trainee per hour . The 
subsidy for wage costs is eligible for training that is held as Classroom style Training and E -Learning Online 
Training (Live Sessions). Personnel costs will n ot be eligible for E -Learning, Online Training (Self -Led) or Distance 
Learning.  
Subsidy on Air Travel Costs:  
Travel costs will be based on the Erasmus Plus Grant Support for the mobility of staff:  
Applicable Rates According to Distance per Round Trip per P articipant  
100-499 km  EUR 180 
500-1,999 km  EUR 275 
2,000 – 2,999 km  EUR 360 
3,000 -3,999 km  EUR 530 
4,000 -7,999 km  EUR 820 
8,000 km or more  EUR 1,500  
Aid Intensity  
The following co -financing rate will be applied  to the total eligible costs:  
Entity Size  Aid Intensity  
Large Entities  50% 
Medium Entities  60% 
Small and Micro Entities  70% 
7. Duration of the subsidy  
The duration of the subsidy is not fixed. Duration can vary from a month or two to more months, 
depending on the course offered. The duration is calculated between the start and end date of 
Training and based on the actual training hours.  
8. Statistical date  
There are no effects on international trade.  
49. ACCESS TO EMPLOYMENT (A2E) SCHEME  
1. Title of the subsidy programme  
Access to Employment (A2E) Scheme.  G/SCM/N/372/EU/Add.19  
 
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  2. Period covered by the notification  
The scheme started in 2015 and will remain active up to September 2022  
3. Policy objective and/or purpose of the subsidy  
Access to Employment (A2E) Scheme provides employme nt aid to enterprises in Malta and Gozo to 
promote the recruitment of the more challenged amongst jobseekers and inactive persons.  
This scheme facilitates the integration of jobseekers and inactive people in the labour market by:  
• enhancing opportunities  to access the labour market and providing work experience 
to those furthest away from gainful occupation;  
• bridging the gap between labour market supply and demand;  
• increasing social cohesion.  
4. Background and authority for the subsidy  
Jobsplus (Mal ta's Public Employment Service) is acting as the Intermediate Body to the Managing 
Authority. This scheme is in line with the Commission Regulation (EU) No . 651/2014 of 17 June 2014 
declaring certain categories of aid compatible with the common market in a pplication of Articles 107 
and 108 of the Treaty on the Functioning of the European Union (TFEU) (General Block Exemption 
Regulation, as amended by Commission Regulation (EU) 2017/1084 of 14 June 2017 amending 
Regulation (EU) No . 651/2014 as regards aid fo r port and airport infrastructure, notification 
thresholds for aid for culture and heritage conservation and for aid for sport and multifunctional 
recreational infrastructures, and regional operating aid schemes for outermost regions and amending 
Regulatio n (EU) No . 702/2014 as regards the calculation of eligible costs, and by Commission 
Regulation (EU) 2020/972 of 2 July 2020 amending Regulation (EU) No . 1407/2013 as regards its 
prolongation and amending Regulation (EU) No . 651/2014 as regards its prolonga tion and relevant 
adjustments, and as may be subsequently amended6 (the General Block Exemption Regulation).  
5. Form of the subsidy (i.e., grant, loan, tax concession, etc.)  
The Scheme is managed on a demand driven basis meaning that employers can apply whenever 
they identify a recruitment need within the entity. Grant awards will be provided on a first - come 
first-served basis and subject to calendar year total ceilings. The total available budget for this 
scheme is EUR 12 million, with an indicative annual calendar year ceilings of circa EUR 2.4 million 
per annum. The Scheme is co -financed by the European Social Fund (80%) and National 
Funds  (20%) . 
6. To whom and how the subs idy is provided  
Eligibility Criteria:  
Beneficiaries who are eligible for this scheme are all employers having an economic activity 
irrespective of their legal form. These include partnerships, companies, family businesses, 
associations, individual self -employed or other body of persons, NGOs and Social Partners, when 
recruiting new employees. Such definition implies that there must be at least one person in the 
employer's organisation who is engaging a different person through the A2E Sch eme. NGOs and 
Social Partners not having an economic activity are also eligible to benefit from the scheme.  
Jobsplus, as the intermediary body will approve the reimbursement if the beneficiary provides a 
correct claim for reimbursement, employment has actu ally taken place and employer declares that 
the expenditure has actually been incurred. All applications for funding will be assessed against the 
eligibility criteria and will proceed for funding subject to availability of funds as well as subject that 
the employment is effected within the eligible period. For the recruitment to be eligible, the 
undertaking must send a duly completed A2E application form and relevant documentation before 
the end of August 2022. Recruitment must take place not after than Sep tember 2022 to be 
considered eligible for the subsidy.  G/SCM/N/372/EU/Add.19  
 
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  Target Groups:  
TARGET  
GROUP  CLIENT GROUP  DURATION 
OF 
ASSISTANCE  
DISADVANTAGED PERSONS  
1 Any person of age 24 and over who has been unemployed/inactive for the 
previous 6 months.  52 weeks  
2 Any unemployed person of age between 15 to 24 who previously participated 
and completed the Youth Guarantee/Work Exposure/Traineeship Scheme and is 
recruited for the first -time following the initiative of such initiatives.  52 weeks  
3 Any person who is living as a single adult who has one or more dependants and 
is not in full -time employment.  52 weeks  
4 Any person of age 24 and over who has not attained an upper secondary 
educational or vocational qualification (ISCED 3), who does not have a job.  52 weeks  
5 Any person older than 50 years who does not have a job.  52 weeks  
SEVERELY DISADVANTAGED PERSONS  
6 Any person who has been unemployed/inactive for the previous 12 months 
during which he/she has not benefited from a traineeship with the Undertaking 
and who belongs to one of the categories (3) to (5).  104 weeks  
7 Any person of age 24 and over who has been unemployed/inactive for the 
previous 24 months during which he/she  has not benefited from a traineeship 
with the Undertaking.  104 weeks  
DISADVANTAGED PERSONS  
8 Any person who is a registered disabled person under national law.  156 weeks  
In 2019 the total funds disbursed amounted to EUR 1,663,812.24 while in 2020, EUR 1,437,682 
funds were disbursed. These amounts comprise ESF and National Funds combined.  
8. Duration of the subsidy  
Employers who engage eligible individuals shall receive a subsidy of EUR 104.50 per week per new 
recruit engaged, for a period of 52 weeks or 104 weeks, depending on the target group (as per table 
above). In the case of registered disabled persons, a subsidy of EUR 156.50 per week for a maximum 
of 156 weeks is provided.  
9.  Statistical data  
There are no effects on international trade.  
50. WORK PROGRAMME INITIATIVE  
1. Title of the subsidy programme  
Work Programme Initiative (WPI)  
2. Period covered by the notification  
The Work Programme Initiative was run between the year 2015 till 2019 and  it was partially funded 
by ESF funds.  G/SCM/N/372/EU/Add.19  
 
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  3. Policy objective and/or purpose of the subsidy  
Under the WPI, Jobsplus  in collaboration with the private sector assisted long -term unemployed 
individuals to re -enter into the labour market. The WPI's main objective was that of re -integration 
the long -term unemployed into the labour market. This initiative consisted of three phases: profiling, 
training and job placements.  
4. Background and authority for the subsidy (including identification of the legislation under 
which it was granted)  
The scheme was administered by Jobsplus in collaboration with the private sector. The source of 
finance came from the Operational Programme II – European Structural and Investment Funds 
2014-2020. The co -financing rate was that of 80% ESF funds while the remaining 20% via national 
funds.  
5. Form of the subsidy (i.e., grant, loan, tax concession, etc. ) 
The funds available for the WPI were towards the running of the programme and as such participants 
did not rece ive a direct grant for participation.  
6. To whom and how the subsidy is provided  
The initiative was targeted towards long -term unemployed individ uals aged 25 years and over, who 
were seeking full or part -time employment. These individuals needed to be either registering for 
12 months over the last two years which do not necessarily be consecutive or inactive individuals 
not registering during the p ast 12 consecutive months.  
7. Subsidy per unit or the total amount  
The total funds disbursed in 2019 under the WPI amounted to EUR 280,548.  
8. Duration of the subsidy  
The WPI started being offered in 2015 until 2019 Under the ESF.01.001 – Training for Employment 
Project  
9. Statistical data  
There were no effects on international trade.  
51. EMPLOYMENT SUPPORT SERVICES FOR MIGRANTS (AMIF N11.01)  
1. Title of the subsidy programme  
Employment Support Services for Migrants (AMIF n11.01)  
2. Period covered by the notification  
The AMIF project started being offered since 2017 under the Asylum, Migration, Integration Fund. 
The project will be made available till the year 2022.  
3. Policy objective and/or purpose of the subsidy  
In line with objective 1 of AMIF's National Programme, asylum, migrants entitled to international 
protection will be integrated through "accommodation at open centres. The centres will encourage 
the integration pr ocess and residents will be assisted to move out to independent accommodation 
within 12 months" (National Programme AMIF, p.8). Employment is one of the key elements for this 
integration process to take place, and which will allow the migrants to move to i ndependent 
accommodation. Jobsplus services offered to migrants through the AMIF 11.01 project - Supported 
Employment Services for Migrants project focuses on increasing the employability of the migrant G/SCM/N/372/EU/Add.19  
 
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  jobseekers through the provision of professional guid ance, upskilling and other professional support 
services. These services will not be limited to the development of a personalised action plan for 
employment, but will go beyond in order to ensure a more holistic integration strategy involving also 
the prov ision of tailor made training.  
4. Background and authority for the subsidy (including identification of the legislation under 
which it is granted)  
The Employment Support Services for Migrants is co -financed by 75% of EU funds under the Asylum, 
Migration and I ntegration Fund and 25% of national funds.  
5. Form of the subsidy (i.e., grant, loan, tax concession, etc.)  
Participants benefiting from training or any other support measure under the Employment Support 
Services for Migrants project do not receive any form o f subsidy or allowance.  
6. To whom and how the subsidy is provided  
The project targets asylum seekers, refugees, i ndividuals granted subsidiary or humanitarian 
protection and individuals having Specific Residence Authorisation (SRA). Under the project, 
Jobsp lus aims to enhance two services w hich facilitate the transfer and integration of migrants to 
employment. These consist of the following:  
a) Guidance Services for Migrants –through outreach services, employment guidance, 
basic training and additional support to migrants including interpreters and cultural 
mediators, occupational therapists and psychologists, as well as the provision of 
adequate training of staff in contact with migrants.  
b) Job Brokerage Office – which is a new office dedicated specifically to f acilitating the 
placement of migrant workers in short -term exposure placements.  
The funds provided for the project allow for the general marketing of the services to both migrants 
and employers and for the transl ation of relevant documents is Arabic, Tigr inian, Eritrean and 
Somali.  
The project has identified that the lack of linguistic ability and work ethic hinders migrant 
participation in the labour market. Based on these observations, under the AMIF, Jobsplus provides 
the following training courses to assist migrants in entering gainful employment and achieve 
eventual integration in the Maltese society.  
• Language training - Basic EN for employment  
• Language training - Basic MT for employment  
7. Subsidy per unit or the total amount  
In 2019, the funds disbursed for the project amounted to EUR 94,202.43 while in 2020 the funds 
disbursed was of EUR 187,624.89.  
8. Duration of the subsidy  
The funds will be made available till 2022  
9. Statistical data  
There were no effects on international trade.  
52. PROMOTING ECONOMIC COHESION IN GOZO (AGRICULTURAL SECTOR)  
1. Title of the subsidy   
Promoting Economic Cohesion in Gozo (Agricultural Sector)  G/SCM/N/372/EU/Add.19  
 
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  2. Period covered by the notification  
1 January  2017 - 31 December  2020 
3. Policy objective  
To assist Gozo based farmers in their operations; this scheme provides for the re -imbursement of 
ferry tickets incurred by farmers when transporting their agriculture produce to Malta thus partially 
mitigating the handicap of double insularity faced by agric ulture sector.  
4. Background and authority for the subsidy  
The scheme is an administrative measure implemented by the Ministry for Gozo  
5. Form of the subsidy  
It entails a refund of eligible costs incurred which is paid to beneficiaries in the form of a cash grant.  
6. To whom and how the subsidy is provided  
Farmers based in Gozo are reimbursed the ferry tickets when crossing over to Malta with their 
agricultural produce.  
7. Amount of the subsidy  
2019 - EUR 40,494.25 (of which EUR 5,911.60 were paid in res pect of year 2018)  
2020 – EUR 46,762.25 (of which EUR 6,889.25 were paid in respect of year 2019)  
8. Duration of the subsidy  
1 January  2014 to 31  December  2020  
9. Trade effects of the subsidy  
N/A 
53. FRUITS AND VEGETABLES GRADING AND PACKAGING FACILITY  
1. Title of the subsidy  
Fruits and Vegetables Grading and Packaging Facility  
2. Period covered by the notification  
15 March  2016 - 31 December  2020 
3. Policy objective  
The purpose of this scheme is to support the agricultural sector in Gozo by providing assistance for 
the setting -up, implementation and operation of fruit and vegetables grading and packaging 
facilities.  
4. Background and authority for the subsidy  
The scheme is an administrative measure being implemented by the Ministry for Gozo . G/SCM/N/372/EU/Add.19  
 
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  5. Form of the subsidy  
It entails a refund of eligible costs incurred which is paid to beneficiaries in the form of a cash grant.  
6. To whom and how the subsidy is provided  
Eligible participants are agricultural cooperatives based in Gozo.  
7. Amount of the subsidy  
2019 – EUR 44,000 (of which EUR 22,000 were paid in respect of year 2018)  
2020 - NIL (still due EUR 16,500 to be paid in 2021)  
8. Duration of the subsidy  
15 March  2016 to 31  December  2020 
9. Trade effects of the subsidy  
International trade was not affected.  
54. PROMOTING ECONOMIC COHESION IN GOZO (FISHERIES SECTOR)  
1. Title of the subsidy   
Promoting Economic Cohesion in Gozo (Fisheries Sector)  
2. Period covered by the notification  
1 July 2014 - 31 December  2020 
3. Policy objective  
The purpose of this scheme is to promote economic cohesion in Gozo  through the provision of 
assistance earmarked to partially mitigate the handicap of double insularity faced by the fisheries 
sector.  
4. Background and authority for the subsidy  
The scheme is an administrative measure implemented by the Ministry for Gozo . 
5. Form of the subsidy  
It entails a refund of eligible costs incurred which is paid to beneficiaries in the form of a cash grant.  
6. To whom and how the subsidy is provided  
Eligible participants are economic operators (including individuals) that carry out  an economic 
activity in the Fisheries Sector. Subsidy is granted based on submission of evidence of expenditure 
incurred.  
7. Amount of the subsidy  
2019 – EUR 174.05 (of which EUR 65.20 were paid in respect of year 2018)  
2020 – EUR 198.50 (of which EUR 81.50 were paid in respect of year 2019)  G/SCM/N/372/EU/Add.19  
 
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  8. Duration of the subsidy  
14 July 2014 - 31 December  2020 
9. Trade effects of the subsidy  
No effects on trade whatsoever  
55. PROMOTING ECONOMIC COHESION IN GOZO (INDUSTRIAL SECTOR)  
1. Title of the  subsidy   
Promoting Economic Cohesion in Gozo (Industrial Sector)  
2. Period covered by the notification  
1 January 2014 – 31 December 2020.  
3. Policy objective  
The purpose of this scheme is to promote economic cohesion in Gozo through the provision of 
assistance earmarked to partially mitigate the handicap of double insularity faced by Gozo -based 
manufacturing undertakings.  
4. Background and authority for the subsidy  
The scheme is an administrative measure implemented under Vote IX Item 7096 of the Ministry for 
Gozo.  
5. Form of the subsidy  
The form of subsidy entails a refund of the additional costs incurred to transport any machinery, 
plant, material, goods o r products directly connected with the economic activities of the eligible 
beneficiaries between Malta and Gozo. Eligible costs shall not be higher than the relevant official 
tariff pertaining to the established scheduled inter -island sea transport plus ha lf of the related 
on-land haulage costs.  
6. To whom and how the subsidy is provided  
Eligible beneficiaries are business concerns engaged in manufacturing activities in Gozo. Subsidy is 
provided as a grant based on actual expenditure incurred.  
7. Amount o f the subsidy  
2019 – EUR 220,000 (paid in respect of year 2018)   
2020 – EUR 447,769 (EUR 111,632 were paid in respect of year 2018 & EUR 336,137 were paid in 
respect of year 2019)  
8. Duration of the subsidy  
Activities must be undertaken by 2020.  
9. Trade effects of the subsidy  
There were no effects on international trade.  G/SCM/N/372/EU/Add.19  
 
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  56. GOZO EMPLOYMENT REFUND SCHEME  
1. Title of the subsidy  
Gozo Employment Refund Scheme  
2. Period covered by the notification  
1 January  2019 – 31 December  2020 
3. Policy objective  
The scheme seeks to transition the high levels of part -time employment as primary employment into 
full-time employment. The scheme also aims to contribute towards the reduction of the disparity 
between average gross annual b asic salaries in Gozo when compared to Malta, and finally it is also 
envisaged that the scheme will assist in addressing the issue of a higher dependency on the public 
sector for full time employment in Gozo.  
4. Background and authority for the subsidy  
Budge t measure 7.16, Incentives for the creation of jobs in Gozo, Budget Speech 2019.  
5. Form of the subsidy  
Partial reimbursement of salaries.  
6. To whom and how the subsidy is provided  
To all micro, SME's and large undertakings based in Gozo. The subsidy is provide d as partial 
reimbursement to employers, for the wage of each eligible employee given a minimum of a three -year 
contract. The reimbursement will be up to 30% of wage costs, with a maximum threshold of 
EUR 6,000.  
7. Amount of the subsidy  
2019: EUR 69,581.07  
2020: EUR 74,258.82  
8. Duration of the subsidy  
1 January  2019 – 31 December  2020 
9. Trade effects of the subsidy  
International trade was not affected.  
57.   GOZO BACK OFFICE SCHEME  
1. Title of the subsidy  
Gozo Back Office Scheme  
2. Period covered by the noti fication  
1 January  2020 – 31 December  2020 G/SCM/N/372/EU/Add.19  
 
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  3. Policy objective  
To provide aid to Employers, in the form of partial reimbursement of salaries for full -time work on an 
indefinite contract either of newly employed staff carrying out back office operations based in Gozo or 
staff already employed with the undertaking but c arrying out back office operations based in Gozo. 
The aim is to create further investment by the private sector in Gozo, create more and better job 
opportunities, reduce disparities in average salaries between Malta and Gozo, and reduce the higher 
dependen cy on the public sector for full time employment in Gozo.  
4. Background and authority for the subsidy  
Budget Measure 272 of the Malta Budget 2020.  
5. Form of the subsidy  
Partial reimbursement of salaries.  
6. To whom and how the subsidy is provided  
All unde rtakings and employers. Aid is awarded on a first -come, first -served basis, subject to the 
annual ceiling and total budget available. The aid that beneficiaries receive covers partial 
reimbursement of the Annual Net Salary of each employee carrying out bac k office operations in Gozo 
with the annual maximum financial aid capped at EUR 35,000 per single undertaking. Claims for 
reimbursement are processed when the first year of back -office employment of each employee enrolled 
under this scheme elapses and subs equently continues to be processed for a further two years.  
7. Amount of the subsidy  
No funds were disbursed.  
8. Duration of the subsidy  
1 January  2020 – 31 December  2020 
9. Trade effects of the subsidy  
International trade was not affected.  
58.   GOZO TELEWORKING SCHEME  
1. Title of the subsidy  
Gozo Teleworking Scheme  
2. Period covered by the notification  
1 January  2020 – 25 September  2020 
3. Policy objective  
To encourage Malta based companies to grant their Gozitan resident employees the facility to work a 
number of stipulated hours/days at home and assist employers sustain certain financial implications 
related to granting teleworking to their Gozitan employees.  
4. Background and authority for the subsidy  
Budget Measure 7.19, Incentives f or the Creation of Jobs in Gozo, Budget Speech 2020.  G/SCM/N/372/EU/Add.19  
 
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  5. Form of the subsidy  
A financial grant spread over a 3 -year period, paid proportionately on the number of days the employee 
is granted telework, and a financial grant related to the Technological and C apital Investment to equip 
the employee with the necessary tools to perform tasks.  
6. To whom and how the subsidy is provided  
To employers. The salary refund is based on the proportion of hours each Gozitan employee is granted 
telework by the Employer (spr ead over 3 years). The first payment takes place once the employee has 
performed the first year of teleworking. The Employer is also eligible to a partial financial 
reimbursement related to the Technological and Capital investment made. This is a one -time payment, 
offered for each employee eligible to benefit from this scheme, upon purchase of the stated equipment.  
7. Amount of the subsidy   
2020: EUR 15,017.70  
8. Duration of the subsidy  
1 January  2020 – 25 September  2020 
9. Trade effects of the subsidy  
International trade was not affected.  
59.   SUPPORTING MARKETING INITIATIVES FOR SPECIFIC NICHE TOURISM MARKETS 
IN GOZO SCHEME  
1. Title of the subsidy  
Supporting Marketing Initiatives for Specific Niche Tourism Markets in Gozo Scheme  
2. Period covered by the notification  
1 January  2019 – 31 December  2020 
3 Policy objective  
To promote and kindle investment in particular niche markets, which could be devel oped further 
through participation in specialised fairs abroad, and through international advertising and marketing 
campaigns. It aims to increase applicants' awareness of the niche market and related activities, 
stimulate investment in quality local produ cts and developing local brands on an international level, 
while promoting Gozo as a sustainable, quality destination.  
4. Background and authority for the subsidy  
This scheme is an administrative measure implemented by the Ministry for Gozo.  
5. Form of the  subsidy  
Financial reimbursement.  
6. To whom and how the subsidy is provided  
To all business entities. This scheme supports marketing initiatives falling under two categories: 
participation in specialized fairs/events abroad and/or advertising on an intern ational level, covering 
up to 50% of the eligible expenditure capped at a maximum of EUR 3,000 or EUR 4,000 if falling under 
either one or both categories respectively.  G/SCM/N/372/EU/Add.19  
 
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  7. Amount of the subsidy  
2019: EUR 27,766.63  
2020: EUR 46,929.52  
8. Duration of the sub sidy 
1 January  2019 – 31 December  2020 
9. Trade effects of the subsidy  
International trade was not affected.  
60. RESTORING AND UPGRADING VENUES WITH THE CAPACITY TO HOST MICE EVENTS IN 
GOZO SCHEME  
1. Title of the subsidy  
Restoring and Upgrading Venues with the Ca pacity to Host MICE Events in Gozo Scheme  
2. Period covered by the notification  
Applications were open for submission by 23  October  2020.  
3. Policy objective  
The objectives of this scheme are to enhance Gozo's  competitiveness in attracting MICE events both 
on a local and international level and to support those that have the capacity or potential capacity to 
invest in their infrastructural capabilities and ancillary technological equipment/materials.  
4. Background  and authority for the subsidy  
Budget Measure 7.19, Incentives for the Creation of Jobs in Gozo, Budget Speech 2020.  
5. Form of the subsidy  
Financial reimbursement.  
6. To whom and how the subsidy is provided  
Voluntary Sector Organizations or Private Business en tities. Funds are provided following presentation 
of fiscal receipts and required documents, subject to the different stages in which funds are disbursed 
(pre-financing or following completion of the pre -determined phases). Up to 50% of the expenses are 
reimbursed with the overall maximum that applicants can obtain capped at EUR 50,000 and 
EUR 25,000 for voluntary organisations and private businesses respectively.  
7. Amount of the subsidy  
2020: EUR 15,067.50  
8. Duration of the subsidy  
Applications were open for submission by 23  October  2020.  
9. Trade effects of the subsidy  
International trade was not affected.  G/SCM/N/372/EU/Add.19  
 
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  61. SUPPORTING BUSINESS ENTITIES TO ATTEND AND PARTICIPATE IN INTERNATIONAL 
INFORMATION & INTERNET TECHNOLOGY EVENTS SCHEME  
1. Title of the subsidy  
Supporting Bu siness Entities to Attend and Participate in International Information & Internet 
Technology Events Scheme  
2. Period covered by the notification  
1 January  2019 – 1 December  2020.  
3. Policy objective  
To induce business entities based in Gozo to pursue the path of innovation that can further drive their 
economic success and keep abreast with the latest developments in the tech world, including by 
providing financial support to entities to attend and par ticipate in International Events related to digital 
technology.  
4. Background and authority for the subsidy  
This scheme is an administrative measure implemented by the Ministry for Gozo.  
5. Form of the subsidy  
Financial reimbursement.  
6. To whom and how the subsid y is provided  
Micro business entities, SMEs and large companies based in Gozo and exclusively operating in the 
internet technology and software development industries. Financial support for participation covers up 
to a maximum of one person including an ec onomy class air fare ticket, up to the maximum of the 
registration costs/participation fees and up to the maximum of 60% of the standard subsistence 
allowance cost to cover for bed and breakfast accommodation. Eligible expenditure is reimbursed after 
the business entity participates in the event and provides the required documentation.  
7. Amount of the subsidy  
2019: EUR 9,043.09  
2020: No funds were disbursed (the uptake was interrupted by the COVID -19 pandemic).  
8. Duration of the subsidy  
1 January  2019 – 1 December 2020.  
9. Trade effects of the subsidy  
International trade was not affected  
 
 
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