Information communicated by Member States regarding State aid granted under Commission Regulation (EC) No 1/2004 of 23 December 2003 on the application of Articles 87 and 88 of the EC Treaty to State aid for small and medium-sized enterprises active in the production, processing and marketing of agricultural products

(2004/C 66/02)

Aid No: XA 3/04

Member State: Austria

Region: Austria

Title of aid scheme or name of the company receiving an individual aid: Jungunternehmer/innen-Förderungsaktion (scheme to assist young entrepreneurs) (including business establishment bonus) 2001 to 2006

Legal basis: - Richtlinien für die Jungunternehmer/innen-Förderungsaktion (einschließlich Gründungsbonus) vom 28.11.2002 (guidelines for the scheme to assist young entrepreneurs of 28 November 2002),

- Bundesgesetz über besondere Förderungen von kleinen und mittleren Unternehmen (BGBl. Nr. 432/1996), i. d. g. F. im Folgenden kurz KMU-FG (Federal law on special assistance for small and medium-sized enterprises (BGBl. No 432/1996), as amended, abbreviation: KMU-FG),

- Bürgschaftsbedingungen der Austria Wirtschaftsservice (conditions of the Austria Wirtschaftsservice for loan guarantees),

- Garantiebedingungen der Austria Wirtschaftsservice für Leasingfinanzierungen (guarantee conditions of the Austria Wirtschaftsservice for leasing financing),

- Ergänzende Förderungsbedingungen der Austria Wirtschaftsservice (supplementary conditions of the Austria Wirtschaftsservice for assistance),

- The guidelines for the scheme to assist young entrepreneurs were treated until 27 November 2002 as de minimis aid and afterwards as coming under the SME block exemption

Annual expenditure planned under the scheme or overall amount of individual aid granted to the company: Expenditure in the last three years: none, as no assistance was granted for the marketing and processing of agricultural products.

Planned expenditure up to 2006 (in EUR thousand):

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Maximum aid intensity: - Grant:

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

Tax treatment: the tax treatment of aid is regulated in the Austrian Einkommenssteuergesetz (income tax act)

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

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

Tax treatment: the tax treatment of aid is regulated in the Austrian Einkommenssteuergesetz (income tax act)

- Loan guarantee:

Subsidy equivalent: 1,65 %

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

- Bonus for the establishment of a new business

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

Tax treatment: the tax treatment of aid is regulated in the Austrian Einkommenssteuergesetz (income tax act)

Assumptions of liability for working capital loans are not covered by the block exemption regulation

Date of implementation: After notification of the aid under the block exemption regulation

Duration of scheme or individual aid award: The assistance guidelines are limited to 31 December 2006 (date of submission of application)

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

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

Name and address of the granting authority: 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. Ungargasse 37 A - 1030 Wien Contact person: Kurt Leutgeb Tel. (43-1) 501 75-256 Fax (43-1) 501 75-900 Internet: www.awsg.at

Aid No: XA 2/04

Member State: Austria

Region: Austria

Title of aid scheme or name of the company receiving an individual aid: Aktion "Unternehmensdynamik" - Programm zur Stärkung des innovativen Potentials von kleinen und mittleren Unternehmen - "KMU-Innovationsprogramm" (business dynamism scheme - programme to boost the innovative potential of small and medium-sized enterprises - SME innovation programme)

Legal basis: - Richtlinien des Bundesministeriums für Wirtschaft und Arbeit der Aktion "Unternehmensdynamik" - Programm zur Stärkung des innovativen Potentials von kleinen und mittleren Unternehmen - "KMU-Innovationsprogramm" (2001-2006) vom 28.11.2002

- Bundesgesetz über besondere Förderungen von kleinen und mittleren Unternehmen (BGBl. Nr. 432/1996, i. d. g. F.)

- Bürgschaftsbedingungen der Austria Wirtschaftsservice Ges.m.b.H.

- Garantiebedingungen der Austria Wirtschaftsservice Ges.m.b.H. für Leasingfinanzierungen

The guidelines for the business dynamism scheme were treated until 27 November 2002 as de minimis aid and afterwards as coming under the SME block exemption

Annual expenditure planned under the scheme or overall amount of individual aid granted to the company: Expenditure in the last three years: none, as no assistance was granted for the marketing and processing of agricultural products.

Planned expenditure up to 2006 (in EUR million):

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Maximum aid intensity: - Grant (investment premium):

Calculation of the level of the grant: A grant of between 5 % and 15 % (limited to 7,5 % in the case of medium sized enterprises - except in national regionally assisted areas, where the ceiling is also 15 %) is awarded towards the substantiated costs of investment projects that come under one of the assistance priorities.

Maximum level of the grant: for a standard amount of EUR 750000 and a grant (investment premium) of 15 % (including the share of the relevant province), the amount of aid will be EUR 112500.

Maximum aid intensity (present value of grant as a percentage of substantiated eligible costs, gross subsidy equivalent): 15 % (limited to 7,5 % in the case of medium sized enterprises - except in national regionally assisted areas, where the ceiling is also 15 %).

- Guarantees:

Die Austria Wirtschaftsservice Ges.m.b.H. can normally provide guarantees of up to 80 %.

Calculation of the aid intensity of the guarantees: Subsidy equivalent: maximum 7,93 %, which falls to 1,65 % after deduction of the guarantee fee required under the guidelines.

Where a grant and a guarantee are combined, the maximum aid intensity of 7,5 % or 15 % is maintained in all cases.

Assumptions of liability for working capital loans, the provision of equity guarantees and assumptions of liability for restructuring loans are not covered by the block exemption regulation

Date of implementation: After notification of the aid under the block exemption regulation

Duration of scheme or individual aid award: The assistance guidelines are limited to 31 December 2006 (date of submission of application)

Objective of aid: Horizontal aid: SMEs; Secondary aim: regional aid - subject to the ceilings allowed under the competition rules, higher levels of aid may be granted by the provinces concerned for projects in areas of Austria covered by Objective 2 of the EU Structural Funds

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

Name and address of the granting authority: Bundesministerium für Wirtschaft und Arbeit Center 1 Wirtschaftspolitik Stubenring 1 A - 1010 Wien Contact person: Alexandra Moser-Witzky Tel. (43-1) 177 00-58 90

Managing agency: Austria Wirtschaftsservice Gesellschaft m.b.H. Ungargasse 37 A - 1030 Wien Contact person: Anton Neunteufl Tel. (43-1) 501 75-223 Fax (43-1) 501 75-900 Internet: www.awsg.at