De Minimis Rule in Public Procurement 2026

The de minimis rule in procurement and state aid law: minor amounts threshold for state aid. Relevance for contracting authorities and grant recipients.

Definition: Under European state aid law, the de minimis rule sets a minor-amounts threshold for state aid below which grants from the state to undertakings are not classified as unlawful aid under Article 107 TFEU. In public procurement law it is indirectly relevant where procurement is funded by subsidies.

Last updated: January 2026 · Legal basis: De Minimis Regulation (EU) No 2023/2831, Article 107 TFEU

What is the de minimis rule?

The de minimis rule originates in European state aid law and provides that state aid below a defined threshold does not have to be notified to the European Commission, since its effects on competition and trade between Member States are deemed too small (de minimis). The legal basis since 1 January 2024 is the new De Minimis Regulation (EU) No 2023/2831 of the European Commission.

The current de minimis threshold is EUR 300,000 per undertaking over a three-year fiscal period (raised from the previous EUR 200,000).

Relevance for public procurement

In the narrow sense of procurement law (the procedures for awarding contracts), the de minimis rule does not apply directly. It does, however, come into play in two related contexts:

Subsidised procurement (grant law)

Where contracting authorities procure services using grant funding, or where they pass grant funding on to private undertakings, the De Minimis Regulation may apply. Recipients of public funding must assess whether the funding constitutes state aid and whether the de minimis ceiling has been observed.

Interpretation issues for low contract values

In practice, "de minimis" is sometimes – incorrectly – used as a synonym for the minor-amounts thresholds in procurement law. In a procurement-law sense, there is no "de minimis rule"; instead there are value thresholds for simplified procedures (for example direct award up to EUR 50,000 net in Germany for supplies and services under UVgO § 8).

State aid review in award procedures

Where public contracts are awarded on terms below market prices, or where other benefits are granted to contractors, a situation relevant under state aid law may arise. Contracting authorities must ensure that their award practices do not constitute unlawful state aid. The De Minimis Regulation can serve as a "safe harbour" where the benefits do not exceed the threshold.

The current De Minimis Regulation (EU) 2023/2831

The new regulation, in force from 1 January 2024, introduces the following changes:

Threshold raised from EUR 200,000 to EUR 300,000 (over three fiscal years)
New central de minimis register (in the EU database) for transparency
Sector-specific rules remain (e.g. agriculture: EUR 20,000–25,000)

FAQ

Does the de minimis rule act as an exception to the duty to tender in procurement law? No. The de minimis rule under state aid law and the thresholds under procurement law are two entirely separate sets of rules. Exceptions to the duty to tender flow exclusively from the GWB, the VgV or the BVergG 2018.

Do bidders in award procedures have to provide de minimis evidence? As a rule, no. De minimis declarations are required under state aid law where an undertaking receives public funding. They play no role in a classic award procedure.

What happens if the de minimis ceiling is exceeded? If the EUR 300,000 ceiling is exceeded, the aid must either be notified to the European Commission or fall within a block exemption regulation. Aid granted without authorisation can be recovered.

Last updated: January 2026 All information provided without warranty. For legally binding advice please contact a law firm specialising in procurement law.