State aid law

Does your company make use of state subsidies?
Do you as a municipal utility company finance the losses of one of your subsidiaries?
Do you invest in infrastructure projects?

Public authorities financially support private and (semi) state-owned businesses through various funding programmes. We at PwC Legal help you to avoid irregularities in the application for and the utilisation of state resources and advise you on all state aid aspects. Our experts are highly qualified, experienced and very well connected. They know exactly what matters when making use of state aid.

Furthermore, you benefit from the fact that our state aid legal advice, as part of PwC’s multidisciplinary public sector team, cooperates with the experts from PwC and, thus, combines legal competence with economic expertise and comprehensive project experience. We can therefore provide you with integrated services from a single source that create an additional value far beyond mere legal advice.

PwC Legal assists you

in the private sector

Our lawyers

  • assist you in the procurement of, the application for and the administration of financial support from public authorities.
  • help you in EU Commission procedures through state aid notifications, assistance in state aid investigation procedures and the handling of competition complaints.
  • integrate state resources such as public guarantees or loans from KfW into your corporate financing.
  • elaborate UiD reports and notifications of rescuing and restructuring aid for companies in crisis situations.
  • develop preventive measures and workshops on state aid compliance and provide you with guidance in recovery proceedings.
  • accompany and manage business transactions (state aid due diligence) to avoid recovery risks.

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in the public sector


  • design private investor tests (PIT) in order to prove market-compliant funding.
  • develop state aid law compliant financing structures for infrastructure projects and public private partnerships (PPP).
  • assist you in notifications, requests for information, investigation procedures and competition complaints before the EU Commission.
  • systematically assess state aid risks for municipal holding companies („red flag report“) through state aid quick checks.
  • assist you in the financing of services of general interests through delineation of economic and non-economic services, in the development of entrustment acts and separate accounting systems.
  • support you in complying with documentation and transparency requirements regarding state aid compliance.

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Jan Philipp Otter

State aid law

Tel: +49 40 6378-2357