G/SCM/N/372/EU/Add.20  
16 July 2021 
(21-5636) Page: 1/12 
Committee on Subsidies and Countervailing Measures  Original:  English  
 
  
SUBSIDIES  
NEW AND FULL NOTIFICATION PURSUANT TO ARTICLE XVI:1  
OF THE GATT  1994 AND ARTICLE  25 OF THE AGREEMENT  
ON SUBSIDIES AND COUNTERVAILING MEASURES  
EUROPEAN UNION 
Addendum  
The following addendum to the notification of the European Union , dated and received on 
12 July 2021,  relates to subsidy programmes of the Netherlands . 
 
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  G/SCM/N/372/EU/Add.20  
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  NETHERLANDS  
Table of Contents  
1  SUBSIDY SCHEME PROOF -OF-CONCEPT (VROEGE FASE FINANCIERING)  .....................  3 
2  SUBSIDY SCHEME INCENTIVES FOR INNOVATIVE SME'S 
(MKB -INNOVATIESTIMULERING, MIT)  ................................ ................................ .............  3 
3  SUBSIDY SCHEME INNOVATION CREDIT (INNOVATIEKREDIET)  ................................ .. 4 
4  SUBSIDY SCHEME EUROSTARS  ................................ ................................ .....................  4 
5  SUBSIDY SCHEME MARKET INTRODUCTION ENERGY INNOVATIONS 
(MARTKTINTRODUCTI E ENERGIE -INNOVATIES, MEI)  ................................ ......................  5 
6  REDUCED ENERGY TAX FOR GLASSHOUSE HORTICULTURE (VERLAAGD TARIEF 
GLASTUINBOUW)  ................................ ................................ ................................ .............  5 
7  SUBSIDY SCHEME PROMOTION RENEWABLE ENERGY 
(STIMULERINGSREGELING DUURZAME ENERGIE, SDE+)  ................................ .................  6 
8  SUBSIDY SCHEME OFF SHORE WIND (WINDENERGIE OP ZEE)  ................................ .... 7 
9  SUBSIDY SCHEME FOR ENERGY INNOVATIONS  ................................ ............................  8 
10  SUBSIDY SCHEME DEMONSTRATION ENERGY AND INNOVATION ...............................  8 
11  SUBSIDY SCHEME COMPENSATION INDIRECT COSTS OF EU -EMISSION 
TRADE SYSTEM (INDIRECTE EMISSIEKOSTEN)  ................................ ................................  9 
12  SUBSIDY SCHEME ROAD PROJECT  ................................ ................................ ..............  9 
13  SUBSIDY SCHEME PROMOTING THE USE OF RENEWABLE ENERGY BY SMALL 
INSTALLATIONS (INVESTERINGSSUBSIDIE DUURZAME ENERGIE, ISDE)  ......................  10 
14  REGULATION ON ENVIRONMENTAL INVESTMENT DEDUCTION (MIA) AND 
ACCELERATED DEPRECIATION OF ENVIRONMENTAL INVESTMENTS (VAMIL)  ................  10 
15  SUBSID Y SCHEME GREEN FUNDS  ................................ ................................ .............  11 
16  SDG RESULTS: ACCESS TO RENEWABLE ENERGY  ................................ ......................  12 
 
  G/SCM/N/372/EU/Add.20  
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  1  SUBSIDY SCHEME PROOF -OF-CONCEPT (VROEGE FASE FINANCIERING)  
1. Form of the subsidy  
Loan 
2. Cost of subsidy  
Budget 2019 : €12,8 million. C ommitted 2019 : €9,1 million . 
Budget 2020 : €12,8 million. C ommitted 2020 : €12,2 million . 
3. Policy goals 
Bridging the financing gap for pre -seed and proof -of-concept funding for innov ative startups and 
existing SME s. Private financiers, such as banks, informal investors, and venture capital firms are 
reluctant to invest in these ventures at an early stage, due to long development paths and uncertain 
commercial potential . The program consists of pre -seed loans for innovative start -ups and university 
spin-offs, and loans for proof -of-concept projects for exis ting SMEs.  
4. Duration  
2014-2024.  
5. Consequences  for international trade  
No effects on international trade.  
6. Background  and authority  
The Ministry of Economic Affairs and Climate Policy is responsible for the measure . Legal basis of 
the measure is : Ministerial Regulation on National Subsidies granted by the Minister of Economic 
Affairs (Regeling nationale EZ -subsidies), chapter 3, paragraph 3.16, published in Staatscourant 
2014, nr. 20679.  
2  SUBSIDY SCHEME INCENTIVES FOR INNOVATIVE SME'S 
(MKB -INNOVATIES TIMULERING, MIT)  
1. Form of the subsidy  
Grant.  
2. Cost of subsidy  
Budget 2019:  € 14,5 million . 
Committed 2019:  € 13,6 million . 
Budget 2020:  € 15,4 million . 
Committed 2020:  € 14,4 million . 
3. Policy goals  
This subsidy scheme aims to stimulate innovative SMEs to coll aborate in joint research and 
innovation with each other and with research institutes.  
4. Duration  
Until 2023.  
5. Consequences  for international trade  
No effects on international trade.  G/SCM/N/372/EU/Add.20  
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  6. Background  and authority  
Ministerial Regulation on National Subsidies granted by the State Secretary for Economic Affairs and 
Climate Policy (Regeling nationale EZ -subsidies), paragraph 3.4.  
3  SUBSIDY SCHEME INNOVATION CREDIT (INNOVATIEKREDIET)  
1. Form of the subsidy  
Loan/grant.  
2. Cost of subsidy  
Budget 2019:  € 71,0  million. 
Committed 2019:  € 69,3  million . 
Budget 2020:  € 72,5  million . 
Committed 2020:  € 50,6  million . 
3. Policy goals  
With the innovation credit enterprises (especially SMEs) can receive financial support for risky 
innovation projects . It aims to bridge the gap in  the capital market . For this scheme, only those 
projects are eligible which are technologically innovative and unique.  
4. Duration  
Until 2021.  
5. Consequences  for international trade  
No effects on international trade.  
6. Background  and authority  
Ministerial Regulation on National Subsidies granted by the State Secretary for Economic Affairs and 
Climate policy (Regeling nationale EZ -subsidies), paragraph 3.9.  
4  SUBSIDY SCHEME EUROSTARS  
1. Form of the subsidy  
Grant.  
2. Cost of subsidy  
Budget 2019:  € 18,2  million. 
Expenditure 2019:   € 16,5  million . 
Budget 2020:  € 19,7  million . 
Expenditure 2020:   € 17,0  million . 
3. Policy  goals 
This subsidy scheme aims to stimulate SMEs to conduct market -oriented technological development . 
The aim is to faster development and growth of small businesses, by shortening time -to-market of 
new technologies and reduce technical risks.  
Eurostars is a European innovation and initiative of EUREKA and the European Commission . 
Eurostars projects provide financial support t hrough the national authorities of each participating 
country . The subsidy depends on the project activities, the nature of the participants and the country 
where one is located.  G/SCM/N/372/EU/Add.20  
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  4. Duration  
Until 2022.  
5. Consequences  for international trade  
No effects on inter national trade.  
6. Background  and authority  
Ministerial Regulation on National Subsidies granted by the State Secretary for Economic Affairs and 
Climate Policy (Regeling nationale EZ -subsidies), paragraph 3.7.  
5  SUBSIDY SCHEME MARKET INTRODUCTION ENERGY INNOVAT IONS 
(MARTKTINTRODUCTIE ENERGIE -INNOVATIES, MEI)  
1. Form of the subsidy  
Investment subsidy.  
2. Cost of subsidy  
Budget 2019:  € 5,00  million . 
Expenditure 2019:   € 4,49  million . 
Budget 2020:  € 6,00  million . 
Expenditure 2020:   € 6,00  million . 
3. Policy goals  
This scheme is targeted to the greenhouse horticultural sector and aims to stimulate and accelerate 
the early market introduction of innovative energy systems.  
4. Duration  
Budget for the implementation of this measure is currently foreseen until and including 2021 . 
5. Consequences for international trade  
No effects on international trade.  
6. Background and authority  
The Ministry of Economic Affairs is responsible for the measure . Legal basis of the measure is : 
Ministerial Regulation on National Subsidies granted by the Minister of Economic Affairs (Regeling 
nationale EZ -subsidies), chapter 2.10, published in Staatscourant 2016, 34782.  
6  REDUCED ENERGY TAX FOR GLASSHOUSE HORTICULTURE (VERLAAGD TARIEF 
GLASTUINBOUW)  
1. Form of the subsidy  
Tax measure.  
2. Cost of subsidy  
Commit ted 2019:  € 114  million . 
Committed  2020:  € 126  million . G/SCM/N/372/EU/Add.20  
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  3. Policy  goals 
This tax reduction measure aims to reduce CO2  emissions as well as to stimulate energy  savings in 
the greenhouse horticulture sector.  
4. Duration  
Until 2025.  
5. Consequences for internati onal trade  
No effects on international trade.  
6. Background and authority  
The Ministry of Economic Affairs is responsible for the measure . Legal basis of the measure is : 
Article 1(d) and Article 60(1) of the Dutch Act on Environmental Resource Tax (Wet belastingen op 
milieugrondslag)  given through the Minister of Finance, published in Staatsblad 1994, nr.  923, 
subsequently amended.  
7  SUBSIDY SCHEME PROMOTION RENEWABLE ENERGY (STIMUL ERINGSREGELING 
DUURZAME ENERGIE, SDE+)  
1. Form of the subsidy  
Exploitation grant . The total budget available for the SDE+ scheme is determined annually . All 
sustainable energy options compete with each other for the available budget . The scheme is only 
open t o categories of installations which are unprofitable giving existing market conditions . On the 
basis of an individual grant the production of renewable energy will be subsidized up to a maximum 
of 15 years . The amount of subsidy is dependent on the differe nce between the cost of producing 
sustainable energies and the market price.  
2. Cost of subsidy  
Expenditure 2019:   € 707 million  
Expenditure 2020:   € 1.193  million . 
3. Policy goals  
The main objective of this subsidy scheme is to progress as cost effectively as possible towards the 
mandatory European renewable energy target for 2020, which for the Netherlands amounts to 14 %. 
It gives priority to the least expensive projects, aiming at cost effectiveness.  
4. Duration  
The budget for this measure is deci ded upon annually . On the basis of an individual grant the 
production of renewable energy will be subsidized up to a maximum of 15 years . Subsidies are 
provided to producers of renewable energy, these vary from classic electricity producers (e.g. 
biomass i n power plants) to industry or parties that cooperate to produce new forms of renewable 
energies.  
5. Consequences  for international trade  
No effects on international trade.  
6. Background and authority  
The Ministry of Economic Affairs is responsible for the measu re. Legal basis of the measure is : 
General Administrative Order for the Promotion of Sustainable Energy (Besluit stimulering duurzame 
energieproductie), published in Staatsblad 2011, nr.  548 and Staatsblad 2012, nr.  91. G/SCM/N/372/EU/Add.20  
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  Subsidies granted by the Minister of  Economic Affairs.  
8  SUBSIDY SCHEME OFF SHORE WIND (WINDENERGIE OP ZEE)  
1. Form of the subsidy  
Exploitation grant . In 2016 subsidies for two offshore wind farm zones (I+II and III+IV) were 
committed . The first is committed to DONG Energy (now Orsted) . The secon d is committed to 
Blauwwind II c.v.  
2. Cost of subsidy  
Expenditure  2019: € 0  
Expenditure  2020: € 0 (The actual subsidy depends on actual production and future energy prices . 
So far no subsidies were granted.)  
3. Policy goals  
The road map towards 4,500 MW offshore wind power with an annual tendering of 700 MW in the 
period 2015 -2019 is completed . The latest windfarm will be online in 2023.  
Two offshore wind farm zones were tendered in the course of 2019 -2020: Hollandse Kust (south) 
Wind Farm Zone, sites III  & IV (2019) and Hollandse Kust (north) Wind Farm Zone site V (2020) . 
Both involved no subsidy again . Three tenders for Hollandse Kust (zuid) Zone, sites I and II (2018), 
III and IV (2019) and for Hollandse Kust (north) Wind Farm Zone site V (2020) were be ing carried 
out involving no subsidy.  
4. Duration  
On the basis of an individual grant the production of off shore wind will be subsidized up to a 
maximum of 15 years.  
5. Consequences for international trade  
No effects on international trade.  
6. Background  and authority  
The Ministry of Economic Affairs is responsible for the measure . Legal basis of the measure is : 
General Administrative Order for the Promotion of Sustainable Energy (Besluit stimulering duurzame 
energieproductie), published in Staatsblad 201 1, nr. 548 and Staatsblad 2012, nr. 91.  
Ministerial Regulation on National Subsidies granted by the Minister of Economic Affairs (Regeling 
nationale EZ -subsidies) chapter 3, paragraph 3.16, published in Staatscourant 2014, 20679.  
Ministerial Regulation on offshore wind 2015 (Regeling van de Minister van Economische Zaken van 
30 juni 2015, nr . WJZ/15031513, tot aanwijzing van productie -installaties voor het opwekken van 
hernieuwbare elektriciteit met behulp van windenergie op zee als een subsidiabele categor ie in het 
kader van de stimulering van duurzame energieproductie (Regeling windenergie op zee 2015), 
published in Staatscourant 2015, nr. 18526).  
Ministerial Regulation on offs hore wind 2016 (Regeling van de Minister van Economische Zaken van 
1 juli 2016, nr. WJZ/16097774, tot aanwijzing van productie -installaties voor het opwekken van 
hernieuwbare elektriciteit met behulp van windenergie op zee als een subsidiabele categorie voor 
2016 in het kader van de stimulering van duurzame energieproductie (Regeling windenergie op zee 
2016), published in Staatscourant 2016, nr. 35873.  G/SCM/N/372/EU/Add.20  
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  9  SUBSIDY SCHEME FOR ENERGY INNOVATIONS  
1. Form of the subsidy  
Grant.  
2. Cost of subsidy  
Expenditure 2019:   € 26 million . 
Expenditure 2020:   € 29 million . 
3. Policy goals 
The aim is to stimulate energy innovations to meet climate and energy goals on those themes where 
knowledge institutes and companies (can) have impact . To a large extent these grants go to 
knowledge institutes and grants to individual companies are in many cases less th an €1  million . 
4. Duration  
Budget for this measure is decided on an annual basis . Energy innovation projects that are selected 
under this scheme must be implemented within four years.  
5. Consequences  for international trade  
No effects on international trade.  
6. Background  and authority  
The Ministry of Economic Affairs is responsible for the measure . Legal basis of the measure is : 
Ministerial Regulation on National Subsidies granted by the Minister of Economic Affairs (Regeling 
nationale EZ -subsidies), chapter 4.2, p ublished in Staatscourant 2014, nr. 20679.  
10  SUBSIDY SCHEME DEMONSTRATION ENERGY AND INNOVATION  
1. Form of the subsidy  
Grant.  
2. Cost of subsidy  
Expenditure 2019:   € 42 million . 
Expenditure 2020:   € 34 million . 
3. Policy  goals 
The aim is to stimulate demonstration of clean technology energy innovations to meet climate and 
energy goals on those themes where knowledge institutes and companies (can) have impact.  
4. Duration  
The budget and duration for this measure is decided upon on a yearly basis . Projects that are 
selected under this scheme must be implemented within four years.  
5. Consequences  for international trade  
No effects on international trade.  G/SCM/N/372/EU/Add.20  
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  6. Background  and authority  
The Ministry of Economic Affairs is responsible for the measure . Legal basis of the measure is : 
Ministerial Regulation on National Subsidies granted by the Minister of Economic Affairs (Regeling 
nationale EZ -subsidies), chapter 4.2, published in Staatscourant 2014, nr. 20679.  
11  SUBS IDY SCHEME COMPENSATION INDIRECT COSTS OF EU -EMISSION TRADE  SYSTEM 
(INDIRECTE EMISSIEKOSTEN)  
1. Form of the subsidy  
Grant to industries that pay pass -through costs of CO2 costs that arise from the participation of 
power plants in the EU emissions trading scheme.  
2. Cost of subsidy  
Expenditure 2019:   € 37 million . 
Expenditure 2020:   € 40 million . 
3. Policy goals  
The aim of the subsidy is to compensate industry for increased electricity costs that are caused by 
a cost pass -through of CO2 -costs that arise from the participation of power plants in the 
EU emissions trading  scheme (EU ETS) . For some industry sectors these increased electricity costs 
have a substantial effect on their global competitiveness, causing production and/or investments in 
these sectors to shift to regions outside the EU that are not subject to a sim ilar carbon policy regime.  
4. Duration  
Budget for the execution of this measure is currently foreseen until and including 2021.  
5. Consequences  for international trade  
No effects on international trade.  
6. Background  and authority  
The Ministry of Economic Affairs is responsible for the measure . Legal basis of the measure is : 
Ministerial Regulation on National Subsidies granted by the Minister of Economic Affairs (Regeling 
nationale EZ -subsidies), chapter 4.4, published in Staatscourant 2014, nr. 20679.  
12  SUBSIDY SCHEME ROAD PROJECT  
1. Form of the subsidy  
Individual grant to coal fired power plant operators.  
2. Cost of subsidy  
The project is entitled to a maximum grant of € 150  million . 
Expendit ure 2019: € 6 .5 million  
Expenditure 2020: €  6 million  
3. Policy goals  
Demonstration of a large -scale CCS (carbon capture and storage) installation ; capture at a coal fired 
power installation, transport by pipeline and storage in a depleted gas field offshore.  G/SCM/N/372/EU/Add.20  
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  4. Duration  
Budget for the implementation of this measure is currently foreseen until 2020.  
5. Consequences for international trade  
No effects on international trade.  
6. Background and authority  
The Ministry of Economic Affairs is responsible for the measure . Legal basis of the measure is : An 
individual grant on the basis of Article 2 of the Framework Act on Subsidies granted by the Ministry 
of Economic Affairs (Kaderwet EZ -subsidies), published in Staatsblad 1996, nr. 180, with 
amendments.  
13  SUBSIDY SCH EME PROMOTING THE USE OF RENEWABLE ENERGY BY SMALL 
INSTALLATIONS (INVESTERINGSSUBSIDIE DUURZAME ENERGIE, ISDE)  
1. Form of the subsidy  
Grant.  
2. Cost of subsidy  
Expenditure 2019:   € 94 million  
Expenditure 2020:   € 101 million  
3. Policy goals  
The aim of this subsidy scheme is to stimulate the use of renewable energy (heat) by small 
installations . The subsidy is available for individuals and corporations.  
4. Duration  
2016-2020.  
5. Consequences  for international trade  
No effects on international trade.  
6. Background  and authority  
The Ministry of Economic Affairs is responsible for the measure . Legal basis of the measure is : 
Ministerial Regulation on National Subsidies granted by the Minister of Economic Affairs (Regeling 
nationale EZ -subsidies), chapter 4.5 , published in Staatscourant 2014, 20679.  
14  REGULATION ON ENVIRONMENTAL INVESTMENT DEDUCTION (MIA) AND 
ACCELERATED DEPRECIATION OF ENVIRONMENTAL INVESTMENTS (VAMIL)  
1. Form of the subsidy  
• MIA: Environmental Investment Deduction (in Dutch : Milieu Investerings Af trek).  
• VAMIL : Acclerated Depreciation of Environmental Investments (in Dutch : Vervroegde 
Afschrijving Milieu Investeringen).  
The subsidy is granted as a tax measure . For environmental investment deduction the advantage 
for the recipient is a reduction in the firm's tax burden in the form of a reduction in the amount of 
tax (MIA) . The environmental investment deduction for capital equipment of the "Milieulijst 2019", 
and Milieulijst 2020", falls in three categories : 13.5%, 27% and 36 %. G/SCM/N/372/EU/Add.20  
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  For acce lerated depreciation of environmental investments (VAMIL) the advantage for the recipient 
comes in the form of a liquidity advantage and a possible interest advantage . It enables the firm to 
freely determine the moment and extent of the depreciation of 75 % of the environmental 
investments.  
2. Cost of subsidy  
Expenditure 2019:   MIA € 126  million; V AMIL € 20  million. T otal: € 146 million . 
Expenditure 2020:   MIA € 75.2 million; V AMIL € 14.9  million. T otal: € 90.1 million . 
3. Policy  goals 
The aim is to stimulate investments in environmental friendly capital equipment made possible by 
applying a reduction in the tax base, which compensates a part of the costs (MIA) or give an increase 
in the flexibility of the depreciation of environmental investments (VA MIL).  
4. Duration  
Until at least 2022 . The VAMIL measure was initiated in 1999 . The MIA measure was initiated in 
2000.  
5. Consequences  for international trade  
No effects on international trade.  
6. Background  and authority  
Article 3.31, paragraph 2 and Article 3.42a , paragraph 2 of the Dutch Act on Income Tax 2001, 
published in Staatsblad 2000, 215 with amendments.  
Regulation : 'Aanwijzingsregeling willekeurige afschrijving en investeringsaftrek milieu -investeringen 
2009', published in Staatscourant 2009, 32.  
VAMIL/ MIA 2019: D ecision 1 4 December  2018, published in Staatscourant 2018, 69481  
VAMIL/ MIA 2020: D ecision 1 7 December  2019, published in Staatscourant 2019, 69053  
Authority : Ministry of Finance (due to the measure being a tax measure).  
15  SUBSI DY SCHEME GREEN FUNDS  
1. Form of the subsidy  
Tax measure.  
2. Cost of subsidy  
Expenditure 2019:   € 60 million . 
Expenditure 2020:   € 74 million . 
3. Policy goals 
The aim of this subsidy scheme is to stimulate green investment projects.  
4. Duration  
Unlimited . The measure was initiated in 1995.  
5. Consequences  for international trade  
No effects on international trade.  G/SCM/N/372/EU/Add.20  
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  6. Background and authority  
Article 5.14, paragraph 3 sub a and paragraph 8 of the Dutch Act on Income Tax 2001, published in 
Staatsblad 2000, nr. 215 with amendments.  
Regulation of 3 0 March  2016, published in Staatscourant 2016, nr. 15992.  
Authority : Ministry of Finance (due to the measure being a tax measure).  
16  SDG RESULTS : ACCESS TO RENEWABLE ENERGY  
1. Form of the subsidy  
Grant  
2. Cost of subsidy  
Budget 2019: € 0  
Committed 2019:  € 0 
Budget 2020: € 14,181,88 9 
Committed 2020:  € 14,098,954  
3. Policy  goals 
The grant programme aims to connect a total of 2  million  poor people to modern energy services 
through cooperation with the private sector . This involves achieving results in terms of access to 
clean cooking with renewable energy and to decentralised renewable electricity in househol ds. The 
grant programme aims to do this by reducing commercial market constraints by providing a financial 
incentive to the private sector to mitigate temporary risks to market development in renewable 
energy in developing countries and reduce associated i nnovation costs.  
4. Duration  
This program me runs from 2020 up until 2024.  
5. Consequences  for international trade  
No effects on international trade.  
6. Background  and authority  
The legal basis for this programm e is article 6 and 7 of the Subsidy Decision of the Ministry of 
Foreign  Affairs, and article 5.1 of the Subsidy Decision 2006 of the Ministry of Foreign Affairs . The 
Minister for Foreign Aid and International Trade has commissioned the implementation of thi s grant 
programme to the Rijksdienst voor Ondernemend Nederland (RVO), agency of the Ministry of 
Economic Affairs and Climate Change . RVO will implement this subsidy programme on behalf of the 
Minister under a mandate granted to RVO.  
 
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