# C_2005191EN.01000501.xml

| 5.8.2005 | EN | Official Journal of the European Union | C 191/5 |
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5.8.2005

EN

Official Journal of the European Union

C 191/5

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Information communicated by Member States regarding state aid granted under Commission Regulation (EC) No 70/2001 of 12 January 2001 on the application of Articles 87 and 88 of the EC Treaty to state aid to small and medium-sized enterprises

(2005/C 191/05)

(Text with EEA relevance)

Aid number: XS 2/03

Member State: Austria

Title of aid scheme: Aid scheme for young entrepreneurs (including business establishment bonus) 2001-2006

Legal basis: Richtlinien für die Jungunternehmer/innen-Förderungsaktion vom 28.11.2002

Bundesgesetz über besondere Förderungen von kleinen und mittleren Unternehmen (BGBl. Nr. 432/1996) idgF. im folgenden kurz KMU-FG

Bürgschaftsbedingungen der Austria Wirtschaftsservice

Garantiebedingungen der Austria Wirtschaftsservice für Leasingfinanzierungen

Ergänzende Förderungsbedingungen der Austria Wirtschaftsservice

Die Richtlinien für die Jungunternehmer/innen-Förderungsaktion wurden bis 27.11.2002 als ‘De-minimis’-Förderung abgewickelt.

Annual expenditure planned under the scheme: Expenditure in the last 3 years:

Grant payments:

2001: €7,4 million; 2000: €7,4 million; 1999: €5,9 million

Business establishment bonus:

2001: €10 000; 2000: €5 000; 1999: no payments yet

Guarantee payments:

2001: €1,1 million; 2000: €1,0 million; 1999: €0,5 million

Guarantees credit volume:

2001: €40,4 million; 2000: €54,5 million; 1999: €40,7 million

Planning up to 2006 (in € million):

Maximum aid intensity:

| 1. | Grant
  Maximum aid intensity (present value of grant as percentage of substantiated costs = gross grant equivalent): 6,83 % (if paid in two instalments), 7 % (if paid in a single instalment)
  Tax treatment: the rules on the tax treatment of aid are laid down in the Austrian Income Tax Act. |
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1.

Grant

Maximum aid intensity (present value of grant as percentage of substantiated costs = gross grant equivalent): 6,83 % (if paid in two instalments), 7 % (if paid in a single instalment)

Tax treatment: the rules on the tax treatment of aid are laid down in the Austrian Income Tax Act.

| 2. | Interest rate subsidy =interest rate cap (only for business establishment bonus)
  Maximum aid intensity (present value of grant as percentage of substantiated costs = gross grant equivalent): 11,95 %
  Tax treatment: the rules on the tax treatment of aid are laid down in the Austrian Income Tax Act. |
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2.

Interest rate subsidy =interest rate cap (only for business establishment bonus)

Maximum aid intensity (present value of grant as percentage of substantiated costs = gross grant equivalent): 11,95 %

Tax treatment: the rules on the tax treatment of aid are laid down in the Austrian Income Tax Act.

| 3. | Loan guarantee:
  Grant equivalent: 1,65 %
  Tax treatment: no special tax treatment is provided for in the case of financing in respect of which the Austria Wirtschaftsservice has provided a guarantee. |
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3.

Loan guarantee:

Grant equivalent: 1,65 %

Tax treatment: no special tax treatment is provided for in the case of financing in respect of which the Austria Wirtschaftsservice has provided a guarantee.

| 4. | Bonus for the establishment of a new business
  Maximum aid intensity (present value of grant as percentage of substantiated costs = gross grant equivalent): 14 %
  Tax treatment: the rules on the tax treatment of aid are laid down in the Austrian Income Tax Act. |
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4.

Bonus for the establishment of a new business

Maximum aid intensity (present value of grant as percentage of substantiated costs = gross grant equivalent): 14 %

Tax treatment: the rules on the tax treatment of aid are laid down in the Austrian Income Tax Act.

Date of implementation: Date of entry into force of the aid scheme: 28.11.2002, i.e. aid commitments as from 28.11.2002 are based on Commission Regulation (EC) No 70/2001 of 12.1.2001

Duration of scheme: 28.11.2002 (date of aid commitment) — 31.12.2006 (date of submission of application)

Objective: Support for the establishment or taking-over of competitive, economically independent small businesses

Economic sector(s) concerned: All sectors except for tourism and the leisure industry and agriculture and forestry

Name and address of the granting authority:

| Bundesministerium für Wirtschaft und Arbeit |
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| Center 1 Wirtschaftspolitik |
| Stubenring 1 |
| A-1010 Wien |
| Contact person: |
| Alexandra Moser-Witzky |
| Tel: (43-1) 711 00 58 90 |
| Fax: (43-1) 714 27 22 |
| Managing agency: |
| Austria Wirtschaftsservice Gesellschaft m.b.H. |
| Taborstr. 10 |
| A-1020 Wien |
| Contact person: |
| Kurt Leutgeb |
| Tel: (43-1) 214 75 74-256 |
| Fax: (43-1) 214 75 74-211 |

Bundesministerium für Wirtschaft und Arbeit

Center 1 Wirtschaftspolitik

Stubenring 1

A-1010 Wien

Contact person:

Alexandra Moser-Witzky

Tel: (43-1) 711 00 58 90

Fax: (43-1) 714 27 22

Managing agency:

Austria Wirtschaftsservice Gesellschaft m.b.H.

Taborstr. 10

A-1020 Wien

Contact person:

Kurt Leutgeb

Tel: (43-1) 214 75 74-256

Fax: (43-1) 214 75 74-211

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