In completing the Annex 2, De minimis declaration – is there possible to explain better how we should complete this document? For us it is not clear if we need to mark one of the options listed: “merger during the current and the previous two fiscal years” or “splitting of undertakings during the current and the previous two fiscal years”?

The Applicant shall choose one of the 2 options as follows:

“Merger”, if the applicant’s organization merged with another organization, or “Splitting”, if the applicant’s organization underwent a splitting in the mentioned period. The choice depends on the actual situation of the particular organization.