Abstract. The analytical note outlines the principal categories of non-tax incentives applied in international practice and examines the organisational and legal frameworks governing the provision of both financial and non-financial support to business entities. It reviews the relevant regulatory and legal acts, as well as the system of competent bodies operating at the state and municipal levels in this field. Particular attention is given to the characteristics of financial, non-financial, and hybrid incentives, including innovation support measures and the implementation of administrative simplifications. The paper provides an overview of primary and secondary European Union law and the legislation of selected EU Member States, including Germany, Italy, Spain, Austria, and Denmark, as well as Switzerland, Singapore, and Mexico. This comparative analysis aims to identify national approaches and specific features in the legal regulation of financial and non-financial support for businesses, with a particular focus on micro, small, and medium-sized enterprises.

Keywords: non-tax incentives, financial support instruments, non-financial support instruments, direct subsidies, grant programmes, preferential loans, state loans, state guarantees, infrastructure support, educational and advisory assistance, regulatory and administrative simplifications, innovation support for entrepreneurship.

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02/2026