Executive summaryIn order to support the recovery of the Austrian economy from the impacts of COVID-19, the Austrian Federal Government will provide a fixed-cost subsidy as an aid measure within the framework of the Corona Aid Fund. On 23 May 2020, the European Commission approved the fixed cost subsidy in a total amount of €8 billion (IP/20/928) after an examination of European Union (EU) State aid rules. On 25 May 2020, the Austrian Federal Ministry of Finance published the adapted Directive (Fixkostenzuschuss Richtlinie) in the Austrian Federal Gazette (BGBl. II No. 225/2020).The basic requirement for a fixed-cost subsidy is the...