#StateAid: Ceadaíonn an Coimisiún scéim tacaíochta Éireannach do #SMEanna

Under the Irish support scheme, employees of small and medium-size companies (SMEs) will be relieved from paying income tax and social contributions when exercising their share options. The aim of the tax relief is to help SMEs attract and retain their employees by making their share options more attractive. The scheme will run for a period of six years.

SMEs in Ireland often do not have enough financial resources to offer competitive remuneration packages, making it difficult for them to attract and retain talented and skilled personnel. This hinders their productivity and prevents them from achieving their full growth potential. Thanks to the proposed Irish measure, SMEs could use share option agreements to offer a more competitive remuneration package to their employees. Provided on top of a fixed wage, these employee share options could enhance the ability of SMEs to attract and retain staff without the need to find immediate additional financial resources.

The Commission believes that the public intervention is needed to facilitate Irish SMEs' efforts to attract and retain employees, allowing these companies to contribute further to economic growth and innovation. This is also in line with the Commission policy to promote a more entrepreneurial culture and create supportive environment for SMEs.

Rinne an Coimisiún measúnú ar an mbeart faoi Airteagal 107 (3) (c) den Chonradh ar Fheidhmiú an Aontais Eorpaigh, which allows State aid to facilitate the development of certain economic activities or areas. On this basis, the Commission concluded that the measure is in line with EU State aid rules.

cúlra

Beidh an leagan neamhrúnda an chinnidh seo a chur ar fáil faoin uimhir cás SA.47947 sa Clár Cúnaimh Stáit ar an Commission's Competition láithreán gréasáin, a luaithe a bhíonn aon cheisteanna rúndachta réitithe.

Aiseolas