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Document 52025AS117554
Authorisation for State aid pursuant to Articles 107 and 108 of the Treaty on the Functioning of the European Union – Cases where the Commission raises no objections – SA.117554
Authorisation for State aid pursuant to Articles 107 and 108 of the Treaty on the Functioning of the European Union – Cases where the Commission raises no objections – SA.117554
Authorisation for State aid pursuant to Articles 107 and 108 of the Treaty on the Functioning of the European Union – Cases where the Commission raises no objections – SA.117554
C/2025/1186
OJ C, C/2025/2319, 16.4.2025, ELI: http://data.europa.eu/eli/C/2025/2319/oj (BG, ES, CS, DA, DE, ET, EL, EN, FR, GA, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
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Official Journal |
EN C series |
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C/2025/2319 |
16.4.2025 |
Authorisation for State aid pursuant to Articles 107 and 108 of the Treaty on the Functioning of the European Union
Cases where the Commission raises no objections
SA.117554
(Text with EEA relevance)
(C/2025/2319)
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Date of adoption of the decision |
17.2.2025 |
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Aid number |
SA.117554 |
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Member State |
Germany |
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Region |
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Title (title and/or name of the beneficiary) |
Bund: Tarifermäßigung für Einkünfte aus Land- und Forstwirtschaft (einschließlich Binnenfischerei und Aquakultur) |
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Legal basis |
§ 32c Einkommenssteuergesetz |
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Type of measure |
Scheme |
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Objective |
Sectorial development |
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Form of aid |
Tax base reduction |
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Budget |
Overall budget: 30 000 000 EUR Annual budget: 5 000 000 EUR |
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Intensity |
100,0 % |
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Duration |
1.1.2023 - 31.12.2028 |
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Economic sectors |
Forestry and logging, Fishing and aquaculture |
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Name and address of the granting authority |
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Other information |
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The authentic text(s) of the decision, from which all confidential information has been removed, can be found at:
https://competition-cases.ec.europa.eu/search?caseInstrument=SA
ELI: http://data.europa.eu/eli/C/2025/2319/oj
ISSN 1977-091X (electronic edition)