WORLD TRADE
ORGANIZATIONG/SCM/N/60/EEC/Add.11
5 July 2000
(00-2763)
Committee on Subsidies
and Countervailing MeasuresOriginal:  English
SUBSIDIES
Updating Notifications Pursuant to Article XVI:1 of the GATT 1994
and Article 25 of the Agreement on Subsidies and
Countervailing Measures
EUROPEAN COMMUNITIES
Addendum
The following addendum to the notification of  the European Community relates to subsidy
programmes of Netherlands .G/SCM/N/60/EEC/Add.11
Page 2
TABLE OF CONTENTS
Page
1. T.O.K.  (Decision Techni cal Development Loans)............................................................................3
2. E.E.T. (Subsidy scheme Econ omy, Ecology and Technology).........................................................3
3. Milieureferentie Projecten (Tes t Programme reference projects en vironmental Technology)....4
4. MPO (credit scheme for environmen t-oriented product development) .........................................5
5. Subsidieregeling haalbaarheidsprojecten MKB (subsidy scheme feasibility projects for small
and medium size d enterprises).................................................................................................. .........6
6. B.I.T. (Company-oriented international technology programmes) ................................................7
7. Subsidieregeling maritiem onderzoek (Sub sidy scheme mariti me research).................................7
8. Besluit subsidies zeescheepsnieuwbouw 199 4 (Decision order-rel ated subsidies for
shipbuild ing).................................................................................................................. ......................8
9. V.T.P. (Aircraft Technology Programme) ....................................................................................... .9
10. BTS (Decision Collaborative Indu strial Technology Projects) .....................................................10
11. 1999 EMA Pr ojects ........................................................................................................... ................10
12. Philips-Clusterprojecten (P hilips Clust er projects) .......................................................................11
13. Philips EC ODESIGN ........................................................................................................... .............12
14. Report 1999 Eureka Project COMMEND......................................................................................13
15. Eureka Programme MEDEA (Micro-Electronics Development for European Applications) ...13
16. Act on taxes with an environmen tal base – Tax on  groundwater .................................................14
17. Act on Taxes with an Environm ental Base - Tax on waste............................................................15
18. Regulatory energy tax....................................................................................................... ................16
19. Regulation to stimulate the use of modes of urban transport, both passengers and goods,
which are less harmful to the environment (eco nomical, silent and clean techniques)...............17
20. BSE (Decision on subsidie s to energy programmes) ......................................................................18
21. Law on reduction of wages ta x. Reduction for encouraging Research and Development ..........19
22. Energy equipment in non pr ofit and other sectors.........................................................................20
23. Subsidy scheme for envi ronmental t echnology...............................................................................21
24. CO2 Reducti on Sc heme ........................................................................................................ ............22
25. Subsidy Regulation for Regional Investment Projects 1998..........................................................23
26. BTIEB (Decision on Tender for industrial  energy saving)............................................................24
27. Solar Thermal Systems ....................................................................................................... ..............25
28. News (Innovative co-generation)............................................................................................. .........25G/SCM/N/60/EEC/Add.11
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1. T.O.K. (Decision Technical Development Loans)
1. Title
Besluit Technische Ontwikkelingskredieten (TOK)
(Decision Technical Development Loans)
2. Form of the subsidy
Subsidy is given as a loan, that usually covers 40 per cent of the total cost of the project.  The
interest rate is based on market interest rates, and for 1999 it was fixed on 4.9 per cent. Repayment is
calculated as a fixed percentage of any sales of products related to the R&D-project.
3. Subsidy
Budget 1999:  NLG 80.9  millions
4. Policy goals
Goal of the scheme is to facilitate projects of product development with high technical risk.
Because of these risks, firms usually have difficulty in financing the project by own means.
5. Duration of the subsidy
Unlimited
6. Consequences for international trade
The subsidy-scheme has no direct consequences for international trade, so no statistics can be
given.
7. Legal basis
Decision of 2 June 1994, published in Staatscourant 1994, 435, and executive decision of
19 December 1996, Staatscourant 1996, 248.
2. E.E.T. (Subsidy scheme Economy, Ecology and Technology)
1. Title
Subsidieregeling Economie, Ecologie en Technologie (subsidy scheme Economy, Ecology
and Technology)
2. Form of the Subsidy
GrantThe aid intensity is:62.5 per cent for fundamental research
40 per cent for industrial research
25 per cent for pre-competitive development.G/SCM/N/60/EEC/Add.11
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The maximum subsidy has been set at NLG 10 million
3. Form of subsidy
Budget: For two calls for tender in 1999: NLG 117.5 million
4. Policy goals
Goal of the subsidy is to stimulate the development of technological breakthroughs from
which a significant positive impact on the environment is expected.  The environmental goals are:
- a sustainable design of industrial production processes;
- full integration of environmental aspects in the development of new products;
- a substantial reduction of emissions and energy use in the transport and traffic sector- a substantial increase in the recycling of renewable resources
- a substantial increase in the use of sustainable energy sources
5. Duration
The scheme has an unlimited duration.
6. Consequences for international trade
The subsidy is awarded to fundamental, industrial and pre-competitive R&D, which has no
direct effects on trade flows.  Consequently, no statistics can be provided.
7. Legal basis
Decision of 10 May 1996, Staatscourant 1996, 91.
3. Milieureferentie Projecten (Test Programme reference projects environmental
Technology)
1. Title
Subsidieregeling referentieprojecten milieutechnologie
(Test Programme reference projects environmental technology)
2. Form of the subsidy
A subsidy is provided for the introduction and spreading of new environmental technologies,
to small and medium-sized enterprises.
The subsidy amounts to 25 per cent in case of a first application of the technology, and to
50 per cent in the case of measurement-programmes.G/SCM/N/60/EEC/Add.11
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3. Cost of the subsidy
Each project for first applications can be awarded NLG 500.000,- at the most.  The budget for
1999 was NLG 4 million (NLG 3 million for projects  of first applications, and NLG 1 million for
measurement-projects).
4. Policy goals
Goal is to encourage small and medium-sized enterprises to apply new environmental
technologies that contribute to the reduction of environmental cost of production.
5. Duration of the subsidy
For the current scheme, there was only a budget for 1999.  The scheme will be extended for
2000.
6. Consequences for international trade
The subsidy-regulation has no consequences for international trade, so no statistics can be
given.
7. Legal basis
Decision 18th May 1998, Staatscourant 1998 number 95,
Decision 16th December 1998, Staatscourant number 243.
4. MPO (credit scheme for environment-oriented product development)
1. Title
Kredietregeling milieugerichte produktontwikkeling
(credit scheme for environment-oriented product development)
2. Form of the subsidy
Subsidy is given as a loan, that covers 40 per cent of the total cost of the project at maximum.
Credit is only available for small and medium-sized companies (according to the EC-definition).  The
maximum loan is fixed at NLG 0.5 million.
3. Cost of the subsidy
Budget 1999:  NLG  3 million.  Average loan per company was NLG 230.000.
4. Policy goals
Goal of the scheme is to facilitate projects of product development with technical risk, in
order to achieve considerable reduction in the envi ronmental impact and to stimulate the use of such
technology in product development. A loan can be gi ven only if the company is not able to finance the
project by own means.G/SCM/N/60/EEC/Add.11
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5. Duration of the subsidy
The scheme is extended until the end of 2000 (8675 / 21.10.1998).
6. Consequences for international trade
The subsidy is awarded to industrial and pre-competitive R&D, which has no direct effects on
trade flows.  Consequently, no statistics can be provided.
7. Legal basis
Decision of 21 June 1996, Staatscourant 1996, 117. Revised on 13 March 1997, Staatscourant
1997, 52.
5. Subsidieregeling haalbaarheidsprojecten MKB (subsidy scheme feasibility projects for
small and medium sized enterprises)
1. Title
Subsidieregeling haalbaarheidsprojecten MKB (subsidy scheme feasibility projects for small
and medium sized enterprises)
2. Form of the subsidy
Grant: 50 per cent of the project costs with a maximum of NLG 25,000.  Only firms with 250
employees or less can apply for the subsidy.
3. Cost of the subsidy
In 1999 NLG 9 million is available. On December 6 an extra NLG 3.5 million is added to the
cost, Staatscourant 6 December 239.
4. Policy goals
Goal of the subsidy is to encourage SMEs to use and implement new technologies.
5. Duration
The duration of the scheme is unlimited.
6. Consequences for international trade
No effects on trade.
7. Legal basis
Decision of 21 December 1995, Staatscourant 1995, 248, and 23 December 1996,
Staatscourant 1996, 248 and Staatscourant March 1999, 65.G/SCM/N/60/EEC/Add.11
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6. B.I.T. (Company-oriented international technology programmes)
1. Title
“Bedrijfsgerichte Internationale technologieprogramma’s (BIT) (Company-oriented
international technology programmes)”.
There are three programmes under the BIT:- The EUREKA-programme;- The Programme for technological co-operati on with emerging markets (India, Indonesia
and South-Africa at the moment);
- The Programme for technological co-operation with industrialised countries (Japan, the
US and Israel).
2. Form of the subsidy
Subsidy is given as a grant of 37.5 per cent of the cost of the project.
3. Subsidy
Budget for Eureka-projects: NLG 20.4 million
Budget for projects with emerging markets: NLG 7.6 million
Budget for projects with industrialised countries: NLG 7 million
4. Policy goals
Goal is to encourage firms to realise R& D-projects with international partners.
5. Duration
Unlimited
6. Consequences for international trade
No effects on trade.
7. Legal basis
Decision of 5 July 1997, published in the Staatscourant 331, 1997.  Executive Decision BIT
of 24 July 1997, published in the Staatscourant 139.  The BIT-decision replaced the BTIP-decision
and the “subsidieregeling technologische samenwerking met Indonesië”.
7. Subsidieregeling maritiem onderzoek (Subsidy scheme maritime research)
1. Title
Subsidieregeling maritiem onderzoek (Subsidy scheme maritime research)G/SCM/N/60/EEC/Add.11
Page 8
2. Form of the subsidy
Grant:
For feasibility studies 50 per cent of the costs, with a maximum of NLG 100.000;- for R&D-projects:
- 50 per cent of the costs of industrial research, with a maximum of NLG 1 million,
- 37.5 per cent of the costs of industrial research and pre-competitive development when
the first category accounts for at least 50 per cent of the cost), with a maximum of
NLG 750.000,
- 25 per cent for other cases, with a maximum of NLG 500.000.
3. Cost of the subsidy
In 1999 NLG 6.5 million is available.
4. Policy goals
Goal of the subsidy is to stimulate maritime research.
5. Duration
Limited by the duration of the approved grant (see No.7).
6. Consequences for international trade
No effects on trade.
7. Legal basis
Decision of 28 June  1995, Staatscourant 1995, 124. Executive decision 4 April 1996,
Staatscourant 1996, 68. Revised on 14 November 1997, Staatsblad 1997, 555.
8. Besluit subsidies zeescheepsnieuwbouw 1994 (Decision order-related subsidies for
shipbuilding)
1. Title
Besluit subsidies zeescheepsnieuwbouw 1994 (Decision order-related subsidies for the
shipbuilding industry) and the Uitvoeringsreg eling Besluit subsidies zeescheepsnieuwbouw 1999.
2. Form of the subsidy
The aid scheme is related to the EC regulations Nr. 1540/98 for Shipbuilding of the EC.
Subsidy is given to Dutch shipyards as a grant related to contracts of  seagoing civil merchant ships.
3. Subsidy
Budget 1999: NLG 70 million.G/SCM/N/60/EEC/Add.11
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4. Policy goals
Reduce the effects of competition distortion of other subsidies provided by other shipbuilding
countries.
5. Duration of the subsidy:
1999
6. Consequences for international trade
Statistical material can be found in several studies from the OECD, EC etcLegal basis
Decision of 7 June 1994, published in the Staatsblad 1994, number 437 and the decision of
30 June  1999 and publication of the uitvoeringsregeling BSZ 1999 in the Staatscourant.
9. V.T.P. (Aircraft Technology Programme)
1. Title
Vliegtuigbouw Technologie Programma (Aircraft Technology Programme)
2. Form of the subsidy
Grant
3. Subsidy
The VTP is funded out of a revolving fund, which is being managed and controlled by the
Netherlands Agency for Aerospace Programmes (NIVR).  If the amount would not be sufficient, a
maximum guarantee of NLG 5 million a year is given for the years 1998-2002.  Until now the NIVR
did not have to use this additional guarantee.
4. Policy-goals
The general objective of V.T.P.  is to achieve “technology readiness” in a number of specified
key technologies.  The research programme is aiming at the development and evaluation of criticaltechnologies for future aircraft programmes.
5. Duration
V.T.P. has a duration of 5 years (1998-2002).
6. Consequences for international trade
No consequences for trade.G/SCM/N/60/EEC/Add.11
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10. BTS (Decision Collaborative Industrial Technology Projects)
1. Title
Besluit subsidies bedrijfsgerichte technologische samenwerkingsprojecten (BTS) (Decision
Collaborative Industrial Technology Projects)
2. Form of the Subsidy
Grant
3. Subsidy
Budget 1999: NLG 125 million for 109 projects (3 calls for tender)
4. Policy goals
The goal of the scheme is to stimulate cooperation in R&D between companies and between
companies and research institutes/universities.  The scheme does not distinguish specific sectors or
technological areas.  Projects need to be technologically innovative.
5. Duration
 The programme started in 1997;  the programme has unlimited duration.6. Consequences for international trade
The subsidy programme has no consequences for international trade, thus no statistics can be
given.
7. Legal basis:
Decision of 10 December 1996, published in Staatscourant 1996, no. 638 with revision published in
Staatscourant 1997, 390.
11. 1999 EMA Projects
1. Title
Subsidiegeling energie-efficiency- en milieuadviezen Schoner Produceren
2. Form of the Subsidy
A subsidy is provided for surveying the energy-efficiency or the environmental pollution of
buildings and/or industrial processes, to small and medium-sized enterprises and non-profitorganisations.
The subsidy amounts to 50 per cent.G/SCM/N/60/EEC/Add.11
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3. Subsidy
Each project for one of the surveys can be awarded NLG 7.500 at the most or in case of a
combination of the two surveys in one NLG 15,000 at de most.  The budget for 1999 was
NLG 3 million.
4. Policy Goals
Goal is to encourage small and medium-sized enterprises and non-profit organisations to list
which improvements (against what costs) are possible on energy efficiency and/or environment of
buildings, products, installations and processes or parts of that.
5. Duration of the Subsidy
For the current scheme, there was only a budget for 1999.  The scheme will be extended for
2000.
6. Consequences
The subsidy- regulation has no consequences for international trade, so no statistics can be
given.
7. Legal Basis
Decision 10th September 1998, Staatscourant 1998 number 173,
Decision 11th December 1998, Staatscourant 1998 number 240.
12. Philips-Clusterprojecten (Philips Cluster projects)
1. Title
“Philips Clusterprojecten ” (Philips Cluster projects)
2. Form of the subsidy
Subsidy is provided as a grant.
3. Subsidy
In 1999 the Dutch government committed NLG 4.5 million for 12 projects.  The subsidy is
directly linked to the R&D-activities that are outsourced at universities.
4. Policy-goals
Goal of the subsidy is:
1. to encourage lasting co-operation between Philips and the Dutch scientific infrastructure
(universities in particular);
2. to reinforce the stock of scientific knowledge in areas of fundamental science and industrial
R&D that are relevant for Philips.G/SCM/N/60/EEC/Add.11
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The areas concerned are ceramics and glass, functional polymeres, very large scale
integration design-technology, physics of thin i norganic films, analytical instruments & methods,
quantitative analysis of X-rays and magnetic resonance cardiac images, micro-mechanics, technology-
generations, information technology applied in consumer systems.  The clusterproject Ecodesign is
included as well.
The activities of the scientific infrastructure (universities in particular) are being paid by
Philips.  The activities at the universities ar e co-ordinated by Philips with their own research
activities.
The subsidisation is exclusively meant to support the outsourcing of fundamental and
industrial research at universities.
5. Duration
The projects are carried out during the period 1 January 1999 to 31 December 2000.
6. Consequences for International Trade
No effects on trade.
7. Legal basis
Framework Law concerning financial assistance.
13. Philips ECODESIGN
1. Title
“Philips Ecodesign"
2. Form of the subsidy
Subsidy is provided as a grant. The subsidy does not exceed 40 per cent of the cost of the
project.
3. Subsidy
For the period 1.1.1995 until 31.12.1999 NLG 10 million is available.
4. Policy-goals
Goal of the subsidy is to reinforce the stock of scientific knowledge in areas of general
mechanisms which can be used at the (re-)development of products to achieve environmental gains.The (re-)development of products itself is not subsidised.  A second goal of the project is to achieve a
lasting active integration of environmental aspects related to industrial development.
5. Duration
The project is carried out during the period 1.1.1995 to 31.12.1999.G/SCM/N/60/EEC/Add.11
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6. Consequences for International Trade
The subsidy is awarded to industrial base R&D and pre-competitive development, which has
no direct effects on trade flows.  Consequently, no statistics can be provided.
7. Legal basis
Framework Law concerning financial assistance
14. Report 1999 Eureka Project COMMEND
Title
“Eureka Project COMMEND”
2. Form of the subsidy
Subsidy is provided as a grant to Nederlandse Philipsbedrijven B.V..  The subsidy does not
exceed 50 per cent of the cost of the project.
3. Subsidy
For 1999 NLG 5 million is available.
4. Policy-goals
Goal of the subsidy is to reinforce the stock of scientific knowledge in industrial R&D.  The
areas concerned are new technologies for the digital interconnection of consumer electronics.
5. Duration
The project is foreseen to run from 1 January 1997 until the end of 2000.
6.  Consequences for International Trade
No effects on trade. Consequently, no statistics can be provided.
7. Legal basis
Kaderwet verstrekking financiële middelen EZ
15. Eureka Programme MEDEA (Micro-Electronics Development for European
Applications)
1. Title
“Eureka programme MEDEA (Micro-Electronics Development for European Applications)”.
MEDEA is the successor of the Eureka project JESSI (Joint European Submicron Silicon).G/SCM/N/60/EEC/Add.11
Page 14
2. Form of the subsidy
Subsidy is provided as a grant that does not exceed 50 per cent of the cost of the projects.
3. Subsidy
For the period 1.1.1997 until 31.12.2000 NLG 280 million is available (was NLG 245
millions).
4. Policy-goals
Goal of the subsidy is to reinforce the stock of scientific knowledge in industrial R&D in the
area of microelectronics.  To achieve this, research is being done in the following areas:
a. Process and production technology related to the manufacturing of integrated circuits;b. New-design methods and –systems and tools related to the design of integrated circuits;c. New chipsets for highly advanced applications.
5. Duration
The programme is carried out during the period 1.1.1997 to 31.12.2000.
6. Consequences for International Trade
No effects on trade. Consequently, no statistics can be provided.
7. Legal basis
Framework Law concerning financial assistance
16. Act on taxes with an environmental base – Tax on groundwater
1. Title
Law on environmental taxes - tax on groundwater
The tax is levied from the proprietor of the establishment extracting groundwater, for instance
drinking water companies, farmers and industries.
The law contains an exemption the use of ri nsing water for companies that extract the
groundwater themselves.  Companies that obtain water from a drinking water company get a
restitution.
2. Period
1999G/SCM/N/60/EEC/Add.11
Page 15
3. Policy goals
The exemption and the restitution for the use of  groundwater to rinse reusable packaging like
deposit-return bottles is motivated by environmental reasons.
4. Legal Basis
Law on environmental taxes, as last amended on 25-4-2000, Law Gazette 195.
5. Form of the subsidy
Tax concession in the form of tax exemption or tax restitution.
6. To whom and how the subsidy is provided.
The subsidy is provided to the drinking wate r companies, farmers and industries that use
groundwater for the purposes mentioned above.
7. Subsidy
The figures of the tax exemption are not available.  In 1999 about 3 companies did a request
for tax restitution,  this implies a tax loss of NLG 6540.
8. Duration of the subsidy
Unlimited
9. Consequences for International Trade
No effects on trade.
17. Act on Taxes with an Environmental Base - Tax on waste
1. Title
Law on environmental taxes - tax on waste
The tax in levied on waste which is delivered to dumps and incinerators and contains an
exemption for de-inking residue (landfilling).
2. Period
1999
3. Purpose
The de-inking residue is exempted because taxing this waste would make recycling more
expensive than the alternative of using primary material.G/SCM/N/60/EEC/Add.11
Page 16
4. Legal Basis
Law on environmental taxes, as last amended on 25.4.2000, Law Gazette 195.
5. Form of the subsidy
Tax exemption
6. To whom and how the subsidy is provided.
The subsidy is provided to the proprietors of establishments where waste is delivered for
processing for the purposes mentioned above.
7. Subsidy
The waste tax has been altered as of 1 January 2000.  Instead of the boundary between
combustible and incombustible waste, now the notion of "volumieke massa" has been introducedconcerning delivering waste to landfillsites. If the mass is below 1100 kg/m3 the rate is NLG 141,66
per 1000 kilogram, if the mass is higher than 1100 kg/m3, the rate is NLG 27,29 per 1000 kilogram.
For incineration a zero rate is applicable.  About 11 000 ton de-inking residue was delivered at a
landfill, this implies a tax loss of about NLG 0.32 millions.
8. Duration of the subsidy
Unlimited
9. Consequences for International Trade
No effects on trade.
18. Regulatory energy tax
1. Title
Law on environmental taxes - Regulatory energy tax
The law contains special provisions for renewable energy, such as wind energy, solar energy,
small scale waterpower and biomass.
2. Period covered
1999
3. Policy objective
Motivation for the special provisions for renewable energy is that these forms of energy
should be promoted as much as possible in the interests of the environment.
4. Legal Basis
The legal provisions are laid down in chapter Va of the Law on environmental taxes by Act of
13 December 1995, Law Gazette No. 662.G/SCM/N/60/EEC/Add.11
Page 17
5 Form of the subsidy
Tax concessions.
6. To whom and how the subsidy is provided
- The tax on the delivery of electricity and gas produced from renewable sources of energy
is not due to the State provided that the amount of the tax is passed on to the producer
(payment discount).
- Electricity from renewable is zero-rated for consumers who have a special contract for
buying such “green electricity”.
7. Subsidy
- Payment discount:The rate for electricity is 0.0354 NLG per kWh and for gas 0,1144 NGL per m3.  The amount
involved in the payment discount is NLG 38 millions in 1999 (per unit/the total amount or the annual
amount budgeted for thatsubsidy).
- Zero-rate green electricity: the amount involved is estimated at NLG 15 millions in 1999.
8. Duration of the subsidy
- Payment discount: Permanent.
- Zero-rate: till 1.1.2003.
9. Trade effects of the subsidy
No effects on trade.
19. Regulation to stimulate the use of modes of urban transport, both passengers and goods,
which are less harmful to the environment (economical, silent and clean techniques).
1. Title
Regulation to stimulate the use of modes of urban transport, both passengers and goods,
which are less harmful to the environment (economical, silent and clean techniques).
2. Period
Indefinite
3. Purpose
The purpose of the regulation is to stimulate research on, and development and application of
transportation- and traffic techniques in order to contain air pollution in the urban environment caused
by traffic.  The projects to be financed under the regulation vary from operational experiments withG/SCM/N/60/EEC/Add.11
Page 18
busses driven by natural gas or electrical motors to integration of (small) vans in freight transportation
lines to urban areas.
4. Background
Policy rule based on the national budget
5. Form of the subsidy
Subsidy on extra cost for extra costs by exploitation
6. To whom and how the subsidy is provided
The subsidy is provided to research institutes, municipal enterprises (f.i. cleansing enterprises,
maintenance units) and city transport operators.  These target groups are able to submit an application
for projects in order to be considered for a subsidy.   The applications will be considered according to
the principle of first come, first served.  Projects are to be judged on the basis of achieving theobjective mentioned under 3.
7. Subsidy
The annual budget is spread over different types of projects.  The subsidy amounts to 90 per
cent of the costs, to a maximum of NLG 200.000,- for feasibility research and transfer of knowledge;
to 50 per cent of the costs, to a maximum of NLG 1.500.000,- for research and development projects,
to 25 per cent of the costs, to a maximum of NLG 1.500.000,- for practical experiments and
demonstration projects.
No data available yet on the amount of the subsidy.
8. Duration of the subsidy
The duration of the regulation is indefinite
9. Trade effects of the subsidy
No effects on trade.
20. BSE (Decision on subsidies to energy programmes)
1. Title
Besluit subsidies energieprogramma’s (BSE) (Decision on subsidies to energy programmes)
2. Period
1999
3. Policy objective
Promoting the rational use of energy and the use of renewable energyG/SCM/N/60/EEC/Add.11
Page 19
4. Legal Basis
Decision of 16 March 1994, Staatsblad 1994, 204, modified by decision of 8 December 1997,
Staatsblad 1997, 623.Decisions of 12 March 1999, Staatscourant 1999, 53; 28 May 1999,
Staatscourant 1999, 100; 24 August, Staatscour ant 1999, 166; October 15, 1999, Staatscourant 1999,
200; 18 November 1999, Staatscourant 1999, 225; and 15 December 1999, Staatscourant 1999, 244
5. Form of subsidy
Grant
6. To whom and how the subsidy is provided
To enterprises and non-profit organisations for R,D & D and dissemination contribute to the
objectives of one of 20-odd energy programmes.
Research or development projects: up to 50 per cent of project costs (SMEs and non-profit
organisations up to 60 per cent)
Demonstration projects: up to 40 per cent of project costs.Dissemination projects: up to 25 per cent of project costs.Actual percentages depend on the project’s contribution to the objectives of an energy
programme and the benefits of the results of the project to the recipient of the subsidy.
7. Amount of subsidy
Total budget NLG 141.5 millions. Subsidy per project: in the average NLG 130.000.
8. Duration
The regulation came into effect in 1994. No fixed expiration date.
9. Trade effects of the subsidy
No effects on trade.
21. Law on reduction of wages tax. Reduction for encouraging Research and Development
1. Title
Law on reduction of wages tax. Reduction for encouraging Research and Development.
The amount of wages tax that has to be transferred by the employer, may be reduced by a
certain percentage of the amount of wages directly related to research and development activities.
This contribution amounts to 40 per cent of the total R&D wages as far as the first NLG 150,000 is
concerned and for the remaining part 17.5 per cent of the total R&D wages.  Per tax entity the
contribution will be NLG 15 million at most. In case th e entrepreneur himself, whether or not he is an
employer, performs R&D activities, he is granted under certain conditions a deduction of taxableincome that amounts NLG 10,402G/SCM/N/60/EEC/Add.11
Page 20
2. Period
1999
3. Purpose
The reduction for R&D is part of government  policy aiming at the stimulation of R&D-
activities and organisations in the Netherlands. An increase of R&D activities is favourable for
economic development
4. Legal Basis
The law on the support of research and development of 28 April, Bulletin of Acts no. 312.
Renewed in the law on reduction of wages tax of 15 December 1995, Bulletin of Acts no. 635.
5. Form of the subsidy
Tax concession, in the form of reduction of tax
6. To whom and how the subsidy is provided.
Enterprises that perform R&D-activities, and institutions and organisations not considered
enterprises for income tax or corporation tax, carrying out R&D-activities in assignment of
enterprises.  The scheme is also applicable to  Netherlands branches of foreign enterprises and
subsidiaries of foreign companies established in the Netherlands.  The reduction does not influence
the amount of income tax due by the employee.
7. Subsidy
No data available yet.
8. Duration of the subsidy
The law commenced as from 13 May 1994, there is no sunset clause setting a time limit in the
application of the scheme.
9. Trade effects of the subsidy
No effects on trade.
22. Energy equipment in non profit and other sectors
1. Title
Subsidieregeling energievoorzieningen in de non-profit en bijzondere sectoren(EINP).
2. Period
1999G/SCM/N/60/EEC/Add.11
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3. Policy objective
Stimulating investments in energy saving and renewable energy
4. Legal Basis
Decisions of 5 March 1998,  Staatscourant 1998, 248, 31 March 1998, Staatscourant 1998,
67, 1 October 1998, Staatscourant 1998, 189 and 28 October, Staatscourant 1999, 214.
5. Form of subsidy
Grant
6. To whom and how the subsidy is provided
To non-profit organisations, water utilities and Schiphol Airport for investments in energy
saving and renewable energy, as well as to private persons who buy a windturbine.  Subsidies varyfrom 18.5 per cent of investment costs below NLG 65.000, to 14.5 per cent of investment costs over
NLG 503.000. and less than NLG 10.660.000. For private persons buying a windturbine the subsidy is
20 per cent.
7. Subsidy
Committed NLG 36 millions and 7,5 millions for private persons buying a windturbine
8. Duration
The regulation came into effect in 1998.  No fixed expiration date.
9. Trade effects of the subsidy
No effects on trade.
23. Subsidy scheme for environmental technology
1. Title
Subsidy scheme for environmental technology
2. Period
1999
3. Purpose
The subsidy is designed to encourage the development and wider application of new
advanced environmental technology
4. Form of the subsidy
GrantG/SCM/N/60/EEC/Add.11
Page 22
5. To whom and how the subsidy is provided
The subsidy is paid to organisations and enterprises for the development and wider
application of new and advanced environmental technology
6. Subsidy
 The total amount of the subsidy in 1999: NLG 34 million
7. Duration
The duration of the scheme is not limited
8. Legal basis
Decision on the support of environmental technology, published in the Bulletin of Acts 1995,
No. 84
9. Trade effects of the subsidy
No effects on trade.
24. CO2 Reduction Scheme
1. Title
 CO2 reduction Scheme (Besluit subsidies CO2-reductieplan)
2. Period
1999
3. Policy objective
CO2 reduction.
4. Legal Basis
Decisions of 4 June 1998, Staatsblad 1998, 387, Staatscourant 1998, 125 (30 June 1998),
Staatscourant  1999, 135 (20 July 1999)
5. Form of subsidy
Grant
6. To whom and how the subsidy is provided
The CO2 reduction Scheme consist of two tenders.  The budget for the first tender amounts to
NLG 58 million.  The budget for the second tender amounts to 190 million NLG.
There is not an absolute maximum for the subs idy per project. However, there a two relative
maximaG/SCM/N/60/EEC/Add.11
Page 23
:
The subsidy shall not exceed 30 per cent (40 per cent if SME) of the costs directly attributable
to the CO2 reduction project as has been incurred a nd paid for by the subsidy recipients in so far as
they are necessary to achieve a reduction in CO2 emissions.
The annuity of the subsidy divided by the average annual CO2 reduction calculated over the
technical life of the facility, shall not exceed certain maxima.  (Varying from 20 tot 150 NLG per ton
CO2 reduction.
7. Subsidy
In 1999: committed: NLG 228 millions. Paid: NLG 17.9 millions.
8. Duration
Until budget is expired
9. Trade effects of the subsidy
No effects on trade.
25. Subsidy Regulation for Regional Investment Projects 1998
1. Title of the subsidy
Subsidy Regulation for Regional Investment Projects
2. Period covered by the notification
1997-1999 concerning Northern-Netherlands, Twente and some communities in Southern-
Limburg.
3. Policy objective and/or purpose of the subsidy
The subsidy is intended to improve the economic  structure in the economically weaker parts
of the Netherlands.  The subsidy is provided to comp anies that invest in these regions or increase their
production capacity and/or employment.
4. Background and authority for the subsidy
The Regulation mentioned in the title published in the Bulletin of Acts 1993, No. 263.
Amended in the Bulletin of Acts 1998, No. 550.
5. Form of the subsidy
Grant
6. To whom and how the subsidy is provided
The subsidy is provided to entrepreneurs, both industrial and services.  Subsidy is committed
on request.  This request is to be judged for different criteria.  The amount is fluctuating per unit.G/SCM/N/60/EEC/Add.11
Page 24
That depends on the amount of the investment, kind of project and area of set up/extension of the
entrepreneur.
7. Amount of subsidy
The total amount budgeted in 1998 NLG 161.5 millions.  For 1999 no data available yet.
8. Duration of the subsidy
Until1999 .
26. BTIEB (Decision on Tender for industrial energy saving)
1. Title
 Besluit Tender Industriele EnergieBesparing (BTIEB) (Decision on Tender for industrial
energy saving)
2. Period
1999 (the programme ended in 1998; some payments, committed in 1998 were made in 1999)
3. Policy objective
Stimulate the introduction of innovative energy saving technology
4. Background and authority for the subsidy
Decision of 25 February 1994, Staatsblad 1994, 176
Decisions of 25 February 1997, Staatscourant 1997, 39;  7 July 1997 Staatscourant 1997, 128;
27 August 1997, Staatscourant 1997, 163
5. Form of subsidy
Grant
6. To whom and how the subsidy is provided
Target group: industrial companies.  In a tender procedure demonstration and dissemination
projects on innovative energy saving technology are ranked on the basis of  innovativeness.  The
programme subsidises a percentage of the costs:
Feasibility studies: 50 per cent (maximum NLG 250.000)
Demonstration projects:  40 per centDissemination projects: 25 per cent.
7. Amount of subsidy
NLG 12,9 million; in the average NLG 244.000 / project.G/SCM/N/60/EEC/Add.11
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8. Duration
The programme continued until 31 December 1998
9. Trade effects of the subsidy
No effects on trade.
27. Solar Thermal Systems
1. Title
Subsidieregeling actieve zon-thermische systemen (Solar thermal systems)
2. Period
The regulation came into effect in 1996 and expired on 31 December 1997.
28. News (Innovative co-generation)
1. Title
NEWS (innovative co-generation)
2. Period
The regulation came into effect in 1997 and expired in 1998
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