The European Commission has published the draft of the new General Block Exemption Regulation (GBER), which may replace the current Regulation (EU) No 651/2014 after it expires on 31 December 2026. One of the key objectives of GBER 2027 is to simplify State aid rules, align the provisions with social, market and technological developments, and make the regulatory framework more consistent and easier to apply.
The changes may directly affect companies planning to apply for State aid, investment aid, R&D aid or other forms of development aid. The new regulation is therefore not merely a technical legal matter: it may also influence companies’ future aid opportunities, investment decisions and project structures.
Why is the new GBER important for companies?
The GBER, or General Block Exemption Regulation, is one of the most important pieces of legislation in the EU State aid framework. It determines which types of aid Member States may grant without requiring prior approval from the European Commission in every individual case, provided that the aid complies with the conditions set out in the Regulation.
GBER 2027 may therefore be particularly important for companies planning new investments, technological developments, R&D projects or energy-related investments in the future. Based on the draft, several aspects may become simpler, including the determination of the aid amount, the assessment of incentive effect, the interpretation of the rules on the start of a project, and the treatment of different forms of aid.
The new EU State aid rules could therefore provide greater predictability for corporate decision-makers already at an early stage of project planning.
What changes could the new GBER bring to state aid for companies?
One of the important innovations in the draft is the easier and less administrative treatment of smaller amounts of aid. For certain aid categories – for example, SMEs or R&D projects – higher aid intensities may become available if the absolute amount of aid remains below a specified threshold.
Another important change may be the more favourable treatment of certain start-ups. Under the current rules, a start-up can relatively easily qualify as an undertaking in difficulty, which may exclude it from several forms of State aid. However, GBER 2027 could open up new aid opportunities for certain start-ups – particularly in the field of R&D – by modifying the relevant rules.
The draft would also remove certain ex post evaluation obligations for large aid schemes and would restructure the system of notification thresholds.
Which investments and aid areas may be affected?
The planned changes under GBER 2027 may affect a wide range of corporate development areas. Particularly relevant areas may include investment aid, research & development & innovation projects, environmental and energy aid, infrastructure developments, and certain digitalisation projects.
For R&D aid, a new category of “applied research” may be introduced, combining industrial research and experimental development into a single category. This could simplify project classification and reduce uncertainty arising from the need to distinguish between different development phases.
New aid opportunities may also emerge for social enterprises, affordable housing projects, and certain small and medium-sized enterprises implementing digital developments.
Could access to aid become simpler?
One of the main objectives of the draft is simplification. This may be particularly important in the case of environmental and energy-related aid for companies, where calculating the aid amount currently often requires complex analysis.
Under the new rules, Member States may in certain cases be able to choose between a competitive process, an aid-intensity-based method or a funding-gap method. For certain environmental investments, aid intensity may also be applicable to the full eligible investment cost, rather than only to the additional costs required to achieve a higher level of environmental protection.
The Commission also plans to issue separate guidance alongside the new GBER, which may support the application of the EU State aid rules with practical examples and explanations regarding eligible costs.
What could the new GBER mean for large investments and development projects?
For larger investments, the new system of notification thresholds, the requirement of incentive effect and amendments to the infrastructure provisions may be particularly important.
Based on the draft, it will remain a fundamental requirement for companies to submit the aid application before the start of the project. For most forms of investment aid, this remains one of the key conditions for demonstrating incentive effect. In the case of ad hoc aid granted to large enterprises, it may also be necessary to demonstrate that the aid contributes to increasing the scale of the project or the amount of private funding committed, or accelerates implementation of the investment.
When could the new rules apply?
The current document is still a draft, so the final GBER 2027 rules may change in certain respects during the legislative process. Companies should therefore distinguish between the rules currently in force and the changes expected on the basis of the draft.
Until the final Regulation becomes applicable, the provisions of the current GBER remain in force. However, companies planning significant developments for 2027 or later should already take the expected direction of the new regulatory framework into account.
This is particularly important for projects where the investment decision, project start date and timing of the aid application are closely linked, as this may be decisive in determining when the aid process should be initiated.
What should companies prepare for now?
One of the most important tasks for companies is to align their medium- and long-term investment plans with the expected new EU State aid rules. Already during project preparation, it is advisable to assess which aid category the development may fall under, which costs may be eligible, what aid intensity may apply, and whether the project could benefit from any new favourable rule.
GBER 2027 may be particularly significant for companies planning large-scale investments, R&D projects, digitalisation developments or energy-related investments. Designing the right aid structure at an early stage of the investment decision-making process may provide a competitive advantage.
Overall, the draft of the new regulation points towards a simpler and more flexible aid framework for companies. Until the final rules are adopted, however, it is worth monitoring developments continuously and assessing in good time what new aid opportunities the new GBER may create for individual corporate development projects. Our team can also assist companies in this process.
