G/SCM/N/343/EU/Add.2  
16 October 2019 
(19-6746) Page: 1/33 
Committee on Subsidies and Countervailing Measures  Original:  English/French  
 
  
SUBSIDIES  
NEW AND FULL NOTIFIC ATION PURSUANT TO AR TICLE XVI:1  
OF THE GATT 1994 AND  ARTICLE 25 OF THE A GREEMENT  
ON SUBSIDIES AND COU NTERVAILING MEASURES  
EUROPEAN UNION 
Addendum  
The following addendum to the notification of the European Union relates to the subsidy programmes 
of Belgium . 
 
_______________  
 
 
 
 G/SCM/N/343/EU/Add.2  
- 2 - 
  BELGIUM  
Table of Contents  
INTRODUCTION  ................................ ................................ ................................ ...............  4 
BELGIUM – FEDERAL ST ATE, ANNUAL REPORT 2 017 AND 2018  ................................ ....... 4 
1   AID FOR RESEARCH  AND DEVELOPMENT  ................................ ................................ ..... 4 
2   AID FOR MARITIME  TRANSPORT – TONNAGE  TAX ................................ .......................  5 
3   TAX MEASURES TO PROMOTE THE PRODUCTI ON OF AUDIOVISUAL WO RKS —  
REGIME (TAX SHELT ER EXTENSION)  ................................ ................................ ................  5 
4   REDUCED RATE OF EXCISE DUTY ON NATUR AL GAS  ................................ ....................  6 
5   R&D SCHEME IN TH E AERONAUTICAL SECTO R ................................ ............................  7 
6   AID FOR THE REST RUCTURING OF THE "FR EIGHT" ACTIVITIES OF  THE PUBLIC 
LIMITED COMPANY SNCB  ................................ ................................ ................................ . 7 
7   SEAMEN EMPLOYED IN THE SHI PPING, MARINE TOWING  AND MARINE DREDGING  
SECTORS  ................................ ................................ ................................ ..........................  8 
8   AID FOR THE SHIP PING, DREDGING AND T OWING SECTORS  ................................ ...... 9 
9   PROMOTION OF COM BINED RAIL TRANSPORT  OF INTERMODAL TRANS PORT UNITS 
IN 2017 AND 2018; AI D FOR SINGLE -WAGONLO AD TRAFFIC IN 2017 A ND 2018  ..........  10 
BELGIUM – BRUSSELS -CAPITAL REGION  ................................ ................................ ....... 11 
AID IN 2017  ................................ ................................ ................................ ...................  11 
1   AID FOR ECONOMIC  GROWTH  ................................ ................................ ...................  12 
1.1   Aid for economic growth  ................................ ................................ .............................. 12 
1.2   Aid for economic growth  ................................ ................................ .............................. 13 
1.3   Aid for employment  ................................ ................................ ................................ ....14 
1.4   Aid for employment  ................................ ................................ ................................ ....14 
2   AID FOR RESEARCH , DEVELOPMENT AND IN NOVATION  ................................ ............  15 
AID IN 2018  ................................ ................................ ................................ ...................  17 
1   AID FOR ECONOMIC  GROWTH  ................................ ................................ ...................  18 
1.1   Aid for economic growth  ................................ ................................ .............................. 18 
1.2   Aid for economic growth  ................................ ................................ .............................. 19 
1.3   Aid for employment  ................................ ................................ ................................ ....20 
2   AID FOR RESEARCH , DEVELOPMENT AND IN NOVATION  ................................ ............  20 
BELGIUM – WALLOON RE GION (FIGURES FOR 20 17-2018)  ................................ ...........  22 
1   AID FOR SMES  ................................ ................................ ................................ ...........  22 
1.1   Decree of 11 March 2004 – Implementation Order of 6 May 2004  ................................ .....22 
2   AID FOR DISADVAN TAGED REGIONS  ................................ ................................ ........  23 
2.1   Decree of 11 March 2004 on regional incentives in favour of large enterprises  
Implementation Order of 6 May 2004  ................................ ................................ ................... 23 
2.2   Aid co -financed by the European Union – European Regional Development (ERDF) 
Programme 2014 -2020 ................................ ................................ ................................ .......24 
3   RESEARCH AND TEC HNOLOGY AID  ................................ ................................ ............  25 
3.1   Decree of 3 July 2008 on support for research, development and innovation in  
the Walloon Region  ................................ ................................ ................................ ............ 25 G/SCM/N/343/EU/Add.2  
- 3 - 
  BELGIUM – FLEMISH RE GION  ................................ ................................ .........................  26 
1   AID FOR ECONOMIC  EXPANSION – DECREE OF 16 MARCH 20 12 ON THE  
ECONOMIC SUPPORT POL ICY ................................ ................................ .........................  26 
1.1   Decision of the Flemish Government of 17  December 2010 regarding the granting of  
aid to enterprises for ecological investments in the Flemish Region (Ecology Premium plus  
or EP+) – SA.41605  ................................ ................................ ................................ ........... 26 
1.2   Decision of the Flemish Government of 16 November 2012 regarding the granting of  
aid to enterprises for strategical ecological investments in the Flemish Region (Strategic  
ecology support or STRES) – SA.41604  ................................ ................................ ................ 27 
1.3   Decision of the Flemish Government of 17 July 2013 regarding strategic transformation  
aid for  enterprises in the Flemish Region (Strategic Transformation Support - STS) – SA.41602  ..28 
2   AID TO ENTERPRIS ES – DECISION OF THE  FLEMISH GOVERNMENT OF  
26 FEBRUARY 2016 REG ARDING THE GRANTING OF AID TO SMALL AND  
MEDIUM -SIZED ENTERPR ISES FOR ENTREPRENEU RSHIP -ENCOURAGING  
SERVICES AND SME GRO WTH SUBSIDY (SME  E WALLET + SME GROWTH S UBSIDY)  
– NO SA NUMBER ( DE MINIMIS ) ................................ ................................ ....................  29 
3   RESEARCH AND DEV ELOPMENT – DECISION OF THE FLEMISH GOVER NMENT OF 
12 MAY 2017 REGARDIN G THE GRANTING OF AID TO ENTERPRISE S FOR R&D WITH  
A KNOWLEDGE INTENSIV E CHARACTER IN FLAND ERS (SA.49177) AND D ECISION OF 
THE FLEMISH GOVERNME NT OF 12 MAY 2017 RE GARDING THE GRANTING  OF AID TO 
ENTERPRISES FOR DEVE LOPMENT AND INNOVATI ON IN FLANDERS (SA.4 9178)  ..........  31 
4   AID FOR EMPLOYME NT – DECISION OF THE  FLEMISH GOVERNMENT OF 18 JULY  
2008 REGARDING THE P ROFESSIONAL INTEGRAT ION OF PEOPLE WITH  
A DISABILI TY ................................ ................................ ................................ ................  32 
 
 
 
  G/SCM/N/343/EU/Add.2  
- 4 - 
  INTRODUCTION  
Following the different reforms in Belgium, the greater part of investment policy is now 
constitutionally the responsibility of the Flemish, Walloon and Brussels regions. Consequently, the 
regions are also responsible for applying legislation on economic g rowth and aiding SMEs in their 
respective areas. In the Belgian notification of subsidies, the evaluation of whether the subsidy is 
"general" or "specific" therefore relates to the regulations in force in each region.  
BELGIUM – FEDERAL ST ATE, ANNUAL REPOR T 2017 AND 2018  
1  AID FOR RESEARCH AND  DEVELOPMENT  
1. Form of the subsidy  
Non-repayable subsidy  
2. Total amount of the subsidies granted in 2017 and 2018  
Projects for which the Federal State is responsible:  
2017: total commitments: EUR 2,731,286.0 0; 
2018: total commitments: EUR 2,444,860.50.  
3. Purpose of subsidy  
Collective pre -normative studies: development of knowledge needed to elaborate standards.  
4. Duration  
Subsidies covering a period of one year.  
5. Rules and conditions  
The effective research costs are subsidized up to 50%.  
Subsidies are paid by the Belgian Bureau of Standardisation (NBN).  
Only the collective research centres can receive the subsidy.  
The collective research centres have to use the results of the research as input for standardisation 
activities, most often at European level.  
The collective research centres spread the knowledge to the enterprises of the concerned sectors.  
The duration of the research programme can't exceed 2 years. An agreement has to be signed each 
year. 
Application files are evaluated by the FPS Economy on the following criteria:  
1. Pre-normative character of the research (yes or no)  
2. Scientific relevance  
3. Economic relevance  
4. Societal relevance  
Agreements are signed by the Minister of Economy and by the concerned collective centre(s).  
At the end of the research programme, the non -used or the non -justified amounts are paid back by 
the collective centres.  
6. Trade effect  
Considering that the standard s who are developed on the basis of the subsidized research are mostly 
European standards, the effects to trade of this research is rather favourable.  G/SCM/N/343/EU/Add.2  
- 5 - 
  2  AID FOR MARITIME TRA NSPORT – TONNAGE TAX  
Articles 115 to 127 of the Programme Law of 2 August 2002 as ame nded by the 
Programme Law of 27 December 2004, Articles 344 to 348  
1. Form of the subsidy  
Flat-rate determination of the profits taxable in Belgium on the basis of the tonnage of the vessel.  
2. Amounts  
2017: EUR 93,197,141.71.  
2018: EUR 91,097,530.22.  
3. Policy obj ective  
To enable Belgium to develop maritime shipping under the Belgian flag.  
4. Duration  
From the taxable period following that in which the application was made, until the end of the taxable 
period which comes to a close during the tenth calendar year follo wing that in which the application 
was made.  
At the end of the above period, the scheme is tacitly renewed for the same length of time.  
5. Rules and conditions  
The Programme Law of 2 August 2002 provides for a series of fiscal measures in favour of maritime 
transport in Belgium:  
(1) a presumptive tax regime based on tonnage for shipping companies;  
(2) a set of measures in favour of shipping companies that have not opted for tonnage -
based presumptive taxation, comprising accelerated depreciation, capital gains exemption on 
the sale of vessels, exemption subject to conditions of re -use, and tax deductions on the 
purchase of vessels;  
(3) abolition of the ship mortgage registration fee;  
(4) a tonnage -based presumptive tax regime for ship management co mpanies acting on 
behalf of third parties, where the latter provide services to ship -owners.  
The tonnage -based presumptive tax regime consists in replacing, in the case of shipping companies 
opting for this regime, the tax base used to calculate corporatio n tax by a fixed amount determined 
on the basis of the tonnage of the fleet concerned. This regime lays down no conditions regarding 
the flag of the vessels.  
A similar mechanism is available to vessel managers acting on behalf of a third party.  
3  TAX MEASURE S TO PROMOTE THE PRO DUCTION OF AUDIOVISU AL WORKS — REGIME 
(TAX SHELTER EXTENSI ON) 
Articles 128 to 129 of the Programme Law of 2 August 2002 inserting Article 194ter into 
the Income Tax Code of 1992, replaced by Article 291 of the Programme Law of 
22 Decemb er 2003 and amended by Article 2 of the Law of 17 May 2004  
1. Form of the subsidy  
Tax incentive.  G/SCM/N/343/EU/Add.2  
- 6 - 
  2. Amount  
2017: EUR 78,046,598.02.  
2018: EUR 97,513,047.16.  
3. Policy objective  
Tax incentive in the cultural field aimed at supporting the production and creation of Belgian 
audiovisual works.  
4. Duration  
Entered into force in the 2004 tax year.  
5. Rules and conditions  
Exemption of the taxable profits of a company wishing to invest in an audiovisual  production (up to 
150% of the amounts actually invested).  
4  REDUCED RATE OF EXCI SE DUTY ON NATURAL G AS 
Reduced rate of excise duty on natural gas used by companies with an 
"energiebeleidsovereenkomst " (energy policy agreement) provided by the Flemish Region , an 
"accord de branche " (industry -wide agreement) provided by the Walloon Region, or a similar 
agreement provided by the Brussels -Capital Region.  
This reduced rate was introduced following the termination on 31 December 2014 of the reduced 
rates applied t o companies with an environmental permit or agreement under Article 17 of Council 
Directive 2003/96/EC of 27 October 2003 restructuring the Community framework for the taxation 
of energy products and electricity.  
1. Form of the subsidy  
The aid consisted of a reduction in excise duty.  
2. Amounts  
2017: EUR 8.5 million.  
2018: EUR 8 million.  
3. Policy objective  
Encourage companies adopt measures to achieve greater energy efficiency and reduce CO 2 
emissions.  
4. Duration  
Indefinite.  
5. Rules and conditions  
Companies with an " energiebeleidsovereenkomst ", an " accord de branche " or a similar agreement 
must be registered with the General Administration of Customs and Excise. Suppliers of natural gas 
may apply a reduced rate (EUR 0.54/MWh instead of EUR 0.9978/MWh) by providing pro of of the 
company's registration.  G/SCM/N/343/EU/Add.2  
- 7 - 
  5  R&D SCHEME IN THE AE RONAUTICAL SECTOR  
1. Title of the subsidy programme, if relevant, or brief description or identification of the subsidy  
1) "Aéronautique 2008 -2013".  
2) "Aéronautique dans le cadre des programmes Airbus" → started in 2018.  
2. Period covered by the notification  
 1) 2008-mid 2014.  
 2) 2018-2020.  
3. Policy objective and/or purpose of the subsidy  
Aid for R&D&I in the aeronautical industry.  
4. Background and authority for the subsidy  
Competent authorities: FPS Economy and Belgian Science Policy.  
5. Form of the subsidy (i.e., grant, loan, tax concession, etc.)  
Repayable advances.  
6. To whom and how the subsidy is provided  
Provided to companies in the aeronautical industry thro ugh advances.  
7. Amount of the Subsidy  
1) 2017: EUR 169,935,376  (cumulative 2017 included).  
2018: EUR 171,918,180 (cumulative 2018 included).  
2) 2018: EUR 0. 
8. Duration of the subsidy and/or any other time limits attached to it, including date of 
inception/commencement  
 1) Contract implementation has started in the period 2008 -June 2014.  
 2) Contract implementation will start in the period 2019 -2020.  
9. Trade effects of the Subsidy  
No trade effects, it only concerns aid for R&D&I.  
1) Financial support  in the form of a repayable advance capped at 60% of the eligible 
industrial research expenditures actually incurred and 40% of the experimental 
development expenditures actually incurred.  
2) Financial support in the form of a repayable advance capped at 6 0% of the eligible 
industrial research expenditures actually incurred and 35% of the experimental 
development expenditures actually incurred.  
The aid measure is subject to prior approval by the European Commission.  
6  AID FOR THE RESTRUCT URING OF THE "FREIGH T" ACTIVITIES OF THE PUBLIC LIMITED 
COMPANY SNCB  
1. Form of the subsidy  
Ad hoc aid consisting of debt relief, a direct subsidy and an increase in capital.  G/SCM/N/343/EU/Add.2  
- 8 - 
  2. Amount in 2017 and 2018  
2017: EUR 10.8 million (direct subsidy).  
2018: EUR 9.6 million (direct subsidy).  
3. Policy objective  
Individual aid for restructuring the operations of a firm in difficulty.  
4. Duration  
Entered into force on 1 July 2010.  
5. Rules and conditions  
The aid is subject to prior approval by the European Commission.  
Every year, a report is submitted to the European Commission for approval.  
7  SEAMEN EMPLOYED IN T HE SHIPPING, MARINE TOWING AND MARINE DR EDGING 
SECTORS  
1. Form of the subsidy  
Direct exemption – reductions in social contributions.  
2. Amount in 2017-2018  
2017:  
Total reductions transport: EUR 22,740,388.64.  
Total reductions dredging: EUR 10,117,948.06.  
Total reductions towage: EUR 2,355,658.13.  
Total reductions: EUR 35,213,994.83.  
2018:  
Total reductions transport: EUR 20,084,152.09.  
Total reductions dredging: EUR 11,263,944.85.  
Total reductions towage: EUR 1,593,303.97.  
Total reductions: EUR 32,941,400.91.  
3. Policy objective  
Maintaining and improving maritime know -how and protecting and promoting employment for 
European seamen.  
4. Duration   
01/01/2003 -31/12/2022.  
5. Rules and conditions  
Federal:  
Article 3, §1, of the decree -law of 7 February 1945 concerning the social security of seafarers of the 
merchant marine, modified by the law of 17 December 2017 and the law of 12 August 2000. The 
Royal Decree of 13 January 2014 exempting employers from certain employer contributions and 
workers 'contributions for the benefit of merchant shipping and sea towing enterprises and 
exempting workers' contributions from companies in the oil and gas sector. dredging at sea, modified 
by the Royal Decree of 23 November 2015 and the Royal Decree of 6 December 2015.  G/SCM/N/343/EU/Add.2  
- 9 - 
  Regional:  
Decision of the Flemish Government of 13 November 2015 exempting certain employer contributions 
for companies that belong to th e merchant shipping and towage sector.  
 
Decision of the Flemish Government of 13 November 2015 exempting certain employer contributions 
for companies belonging to the dredging sector.  
Decision of the Flemish Government of 23 September 2016 exempting certai n employee 
contributions for companies belonging to the merchant shipping sector and amending Article 1 of 
the decision of the Flemish Government of 13 November 2015 exempting certain employer 
contributions for companies belonging to the merchant shipping and towage sector and amending 
article 14bis, first paragraph, of the Royal Decree of 16 May 2003 implementing Chapter 7 of Title  IV 
of the Program Law of 24 December 2002 (I), concerning the harmonization and simplification of 
the schemes for reductions i n social security contributions.  
8  AID FOR THE SHIPPING , DREDGING AND TOWIN G SECTORS  
1. Form of the subsidy  
Exemption from payment of the professional withholding tax on the part of the employer.  
2. Amounts  
2017  
Aid for the merchant marine : EUR 39,512,918.15.  
Aid for the dredging sector : EUR 5,645,614.33.  
Aid for the towing sector : EUR 4,338,477.40.  
2018  
Aid for the merchant marine : EUR 39,855,163.88.  
Aid for the dredging sector : EUR 7,322,580.00.  
Aid for the towing sector : EUR 3,403,498,59.  
3. Policy objective  
Law of 24 December 1999 laying down fiscal and various other provisions, Article 4 of which provides 
for measures in favour of shipping, dredging and towing.  
4. Duration   
Indefinite.  
5. Rules and conditions  
Article 4 of the above -mentioned law exempts employers in the shipping and dredging sectors from 
the obligation to pay to the Treasury the professional withholding tax that they have withheld from 
the salaries of their workers employed on board a vessel that is registered in a Member State of the 
European Union and has been granted a clearance certificate. Under subparagraph 4, the King may 
extend the application of this provision to the towing sector.  
In the three sectors concerned – shipping, dredging and towing – the measure applies to all vessels 
in possession of a clearance certificate. This certificate, a copy of which must be sent to the tax 
administration, shows that the vessel is registered in the Member State whose flag it flies.  
The employer is required to file a declaration separate from th e professional withholding tax for 
those workers who fall within the scope of the measure, i.e. only the crew members that hold a 
seaman's licence.  G/SCM/N/343/EU/Add.2  
- 10 - 
  9  PROMOTION OF COMBINE D RAIL TRANSPORT OF INTERMODAL TRANSPORT  UNITS 
IN 2017 AND 201 8; AID FOR SINGLE -WAG ONLOA D TRAFFIC IN 2017 AN D 2018  
1. Form of the subsidy  
Combined transport and single -wagonload traffic.  
Direct subsidy.  
2. Amount in 2017 and 2018  
Combined transport:  
2017: EUR 4,060 million.  
2018: EUR 4,060 million.  
Single -wagonload traffic:  
2017: EUR 9,473 million . 
2018: EUR 9,474 million.  
3. Policy objective  
Support for combined road -rail transport and single -wagonload traffic. The aim is to increase the 
share of rail transport, particularly when it comes to transporting sea containers and moving goods 
between activi ty centres. This aid is needed in view of the expense of rail transport over the short 
distances covered in Belgium.  
4. Duration  
Combined transport and single -wagonload traffic:  
Ends on 31 December 2020.  
5. Rules and conditions  
Combined transport  
The authorities undertake to refrain from implementing the aid measure as long as the Commission 
has not adopted a decision to that effect. The subsidy must not exceed 30% of the transport costs. 
The aid is always less than the sum of t he additional costs involved in using infrastructure adapted 
to combined transport but not to a competing, more polluting means of transport, and 50% of the 
external costs avoided. The subsidies granted under the three measures cannot be cumulated with 
other aid measures or with the subsidies granted under the "Marco Polo" Programme.  
Single -wagonload traffic  
The authorities undertake to refrain from implementing the aid measure as long as the Commission 
has not adopted a decision to that effect. The subsidy  must not exceed 30% of the transport costs.  G/SCM/N/343/EU/Add.2  
- 11 - 
  BELGIUM – BRUSSELS -CAPITAL RE GION  
AID IN 2017  
Aid for economic growth:  
• Ordinance of 13 December 2007 on aid for the promotion of economic growth in favour of 
micro, small and medium -sized enterprises:  
- aid for general investment;  
- aid for prestart -up activities, studies and external advice.  
Aid for employment :  
• Order of 11 March 2004 on vocational transition premiums . 
• Ordinance of 18 March  2004 on integration enterprises . 
Aid for research, development and innovation:  
• Ordinance of 26 March 2009 on the promotion on research, development and innovation.  G/SCM/N/343/EU/Add.2  
- 12 - 
  1  AID FOR ECONOMIC GRO WTH  
1.1  Aid for economic growth  
Title 
• Organizational Ordinance of 13  December  2007 on aid for the promotion of economic g rowth 
in favour of micro, small and medium -sized enterprises, replacing the Ordinance of  1 April 2004 
(part on general investment).  
1. Form of the subsidy  
Financial aid is granted in the form of an investment premium . 
2. Amount of aid granted in 2017  
Aggregate amounts  
LEGISLATION  NUMBER OF 
DECISIONS TAKEN  SUBSIDIZED 
AMOUNT OF THE 
INVESTMENT  
(EUR) AMOUNT DECIDED  
(EUR) AVERAGE RATE OF 
AID 
Ordinance of  
13 December 2007  402 121,759,135  15,895,587  13.1%  
Amounts for enterprises situated inside a development zone  
LEGISLATION  NUMBER OF 
DECISIONS TAKEN  SUBSIDIZED 
AMOUNT OF THE 
INVESTMENT  
(EUR) AMOUNT DECIDED  
(EUR) AVERAGE RATE OF 
AID 
Ordinance of  
13 December 2007  116 36,569,299  6,425,044  17.6%  
Amounts for enterprises situated outside a development zone  
LEGISLATION  NUMBER OF 
DECISIONS TAKEN  SUBSIDIZED 
AMOUNT OF THE 
INVESTMENT  
(EUR) AMOUNT DECIDED  
(EUR) AVERAGE RATE OF 
AID 
Ordinance of  
13 December 2007  285 85,189,836  9,470,543  11.1%  
3. Policy objective and/or purpose of the subsidies  
Aid in respect of general investment by micro, small and medium -sized enterprises in the 
Brussels -Capital Region is now governed by the content of the Organizational Ordinance 
of 13 December  2007 on aid for the promotion of economic growth (imple mented 
on 15 August  2008 by the Government Decree of 26  June 2008 on aid for general investment) . 
Aid is granted in the form of investment premiums . 
It may be supplemented by a temporary exemption from the tax on income from immovable assets 
and by acceler ated depreciation . 
The rate of the subsidy varies between 2.5% and 35% based on the amount of the investment . 
The scale of the aid actually depends on three factors : 
• the size of the enterprise;  
• whether it is situated within or outside the development z one; 
• the fulfilment of employment and economic policy criteria.  G/SCM/N/343/EU/Add.2  
- 13 - 
  It consists of basic aid and two additional types of aid. The basic aid depends on whether the 
enterprise is situated within or outside a development zone. The additional aid is dependent on  the 
fulfilment of certain economic policy objectives. The amount of the aid is graduated, depending on 
the size of the enterprise . 
Basic aid     
 Micro -enterprises  Small enterprises  Medium -sized 
enterprises  
Outside development zone  5% 5% 2.5%  
Inside development zone  15% 10% 10% 
Supplementary aid     
Employment objectives     
Start-up  + 2.5%  - - 
Low-skilled and medium -skilled staff  + 7.5%  + 5%  + 3.5%  
Employment of workers benefiting from a reduction in 
social security contributions  + 7.5%  + 5%  + 3.5%  
Growing enterprise  + 7.5%  + 5%  + 3.5%  
Recourse to the services of Actiris  + 7.5%  + 5%  + 3.5%  
Maximum supplementary employment aid  + 7.5%  + 5%  + 3.5%  
"Economic policy" objectives     
Start-up  + 7.5%  - - 
Priority sector  + 7.5%  + 5%  + 3.5%  
Mobility plan  + 3.5%  + 3.5%  + 3.5%  
New enterprise outside the development zone  + 7.5%  + 5%  + 3.5%  
New enterprise inside the development zone  + 12.5%  +12.5%  +12.5%  
Exemption from tax on income from immovable assets  Maximum 5 years  
Accelerated depreciation  3 years  
Maximum     
Outside the development zone  15% 15% 7.5%  
Inside the development zone  35% 25% 25% 
Maximum aid  350,000 EUR per company and per civil year  
4. Statistical data permitting an assessment of the trade effects of the subsidy  
• 20% of the investment subsidies was allocated to dossiers submitted by industrial and non -
industrial enterprises;  
• 80% was allocated to dossiers submitted by business or services enterprises.  
1.2  Aid for economic growth  
Title 
• Organizational Ordinance of 13  December  2007 on aid for the promotion of economic growth 
in favour of micro, small and medium -sized enterprises.  
1. Form of the subsidy  
Financial aid is granted in the form of a premium.  
2. Amount of aid granted in 2017  
TYPE OF INVESTMENT  NUMBER OF 
PROGRAMMES  SUBSIDIZED 
AMOUNTS  
(EUR) AMOUNT OF 
PREMIUMS  
(EUR) AVERAGE R ATE 
OF AID  
Advice  822 14,259,624  6,809,702  47.8%  
Studies  44 653,612  303,551  46.4%  
Prestart -up activities  18 213,689  102,077  47.8%  
TOTAL  884 15,126,925  7,215,330  47.7%  G/SCM/N/343/EU/Add.2  
- 14 - 
  1.3  Aid for employment  
Title 
• Order of the Government of the Brussels -Capital Region of 11 March 2004 amending 
Articles  53 to 58 of the Royal Decree of 20 December 1963 relating to employment and 
unemployment  (vocational transition premium) . 
1. Form of the subsidy  
Financial aid is granted in the form of a premium.  
2. Amount of aid granted in 2017  
Commitments : EUR 1,375.  
Disbursements : EUR 5,000.  
3. Policy objective and/or purpose of the subsidies  
To enable disadvantaged job seekers to be employed on the basis of contracts of indefinite duration 
(or fixed -term contracts in  the case of a certain category of beneficiaries), while providing them with 
vocational on -the-job training in order to increase their employability.  
4. Duration  
12 months per subsidy . 
5. Statistical data permitting an assessment of the trade effects of the subsidy  
In 2017, 1 jobseeker gained employment under this measure . 
1.4  Aid for employment  
Title 
• Order of 18 March 2004 concerning the approval and funding of local initiatives to develop 
employment and integration enterprises.  
1. Form of the subsidy  
Non-repayab le subsidy  
2. Amount of aid granted in 2017  
Commitment s for integration enterprises : EUR 1,727,000 ( adjusted budget  for 2017) for private 
enterprises .  
Payments  made to  integration enterprises : EUR 1,710,000 ( adjusted budget  for 2017) for private 
enterprises . 
Commitment s for local initiatives to develop employment : EUR 7,663,000 ( adjusted budget for 
2017) for non -profit associations . 
Payments made to  local initiatives to develop employment : EUR 7,663,000 ( adjusted budget for 
2017) for non -profit associations.  
Commitments therefore totalled EUR 9,390,000 while payments  made totalled EUR 9,373,000.  
3. Policy objective and/or purpose of the subsidies  
To permit the funding of integration enterprises and local employment development initiatives. The 
subsid ies aim to cover operational expenses and the salary expenses of managerial and 
non-managerial staff.  G/SCM/N/343/EU/Add.2  
- 15 - 
  4. Duration of the subsidy  
The subsidies are granted annually within the framework of an agreement covering a period of 
four years. During that period, the entity in qu estion may ask for four annual payments.  
5. Statistical data permitting an assessment of the trade effects of the subsidy  
As at 15 February 2018 , from a total of 114 dossiers, 1,660.46 people (full -time equivalents) working 
in local development initiatives an d integration enterprises had benefited from this legislation.  
2  AID FOR RESEARCH, DE VELOPMENT AND INNOVA TION  
Title 
• Ordinance of 26 March 2009 on the promotion of research, development and innovation 
(industrial research subsidies)  
1. Form of the subsidy  
Non-repayable  subsidies  
2. Amount of aid granted in 2017  
Type  Designation  Payments  Number 
of 
dossiers  GBER/Framework  New GBER  
/de minimis  State Aid 
Notifications 
Interactive 
(SANI) 
number  
CO-CREATE  Co-Create EUR 1,454,323  40 GBER  (Art. 31, 2. b)  GBER  Art. 25, 
b and c SA.35533  
CONNECT 
CO-CREATE  Connect  
Co-Create EUR 161,943  9 De minimis  
regulation      
CONNECT 
TEAM -UP Connect Team -
Up EUR 59,361  12 De minimis  
regulation      
CONNECT -E Connect 
Entreprises  EUR 66,500  6 GBER  (Art. 31, 2. b)  De minimis  
regulation  SA.35537  
ENSUF  ERA-NET 
Cofund Smart 
Urban Futures 
Call  EUR 78,672  3 De minimis  
regulation      
EU-AAL Ambient  
assisted living  EUR 124,483  3 GBER  (Art. 31, 2. b)  GBER  Art. 25, 
b and c SA.35533  
EU-ARTEMIS  Artemis  EUR 11,143  1 GBER  (Art. 31, 2. b 
and c) GBER  Art. 25, 
b and c SA.35534  
EU-ECSEL  Ecsel EUR 289,373  4 GBER  (Art. 31, 2. b 
and c) GBER  Art. 25, 
b and c SA.35534  
EU-
EUROSTAR  Eurostar  EUR 529,553  4 GBER  (Art. 31, 2. b 
and c) GBER  Art. 25, 
b and c SA.35534  
EURB  Artemis  EUR 76,457  3 GBER  (Art. 31, 2. b 
and c) GBER  Art. 25, 
b and c SA.35534  
EVALUATE  Evaluate – 
Feasibility 
studies  EUR 37,413  1 GBER  (Art. 32) GBER  Art. 25, 
2, d SA.35536  
EXPLORE  Explore – 
Industrial 
research  EUR 3,109,352  29 GBER  (Art. 31, 2. b)  GBER  Art. 25, 
b SA.35534  
LL-IBC Living Labs EUR 46,179  4 GBER  (Art. 31, 2. b)  GBER  Art. 25, 
b and c  SA.35533  
PROTECT  Protect  EUR 100,656  20 GBER  (Art. 33) GBER  Art. 28, 
2, a SA.35535  G/SCM/N/343/EU/Add.2  
- 16 - 
  Type  Designation  Payments  Number 
of 
dossiers  GBER/Framework  New GBER  
/de minimis  State Aid 
Notifications 
Interactive 
(SANI) 
number  
RISE Young 
innovative 
enterprises  EUR 1,611,207  13 Art. 35 GBER  and 
framework (5.4 
validated by  the 
Decision of the 
European 
Commission dated 
16 December  2009 
under Dossier State 
Aid N 566/009)  GBER  Art. 22 N 566/2009  
SHAPE  Experimental 
development in 
the form of a 
subsidy  EUR 5,668,176  56 GBER  (Art 31, 2. c)  GBER  
ART. 25, c SA.35533  
SHAPE DA  Experimental 
development in 
the form of a 
repayable 
advance  EUR 593,918  5 Framework 
(Art. 5.1.5.) 
validated by  the 
Decision of the 
European 
Commission dated 
16 December 2009 
under Dossier State 
Aid N 566/009  GBER Art. 25, 
c N 566/2009  
TEST-IT Living Labs EUR 31,204  1 GBER  (Art. 31, 2. 
b) GBER  Art. 25, 
b and c  SA.35533  
UPGRADE  Upgrade – 
Procedural and 
organizational 
innovation  EUR 311,237  5 Framework  (5.5 
validated by  the 
Decision of the 
European 
Commission dated 
16 December 2009 
under Dossier State 
Aid N 566/009)  GBER  Art. 29 N 566/2009  
Overall 
total    EUR 14,361,147  219       
The projects selected are those for which at least one payment has been made .  
The amounts shown correspond with the total of these payments for 2017.  
3. Policy objective and/or purpose of the subsidies  
To strengthen basic industrial research by Brussels enterprises . 
4. Duration of aid  
3 to 36 months of subsidization.  
5. Statistical data permitting an assessme nt of the trade effects of the subsidy  
Not assessable in the short or medium term.  
 G/SCM/N/343/EU/Add.2  
- 17 - 
  AID IN 2018  
Aid for economic growth  
• Ordinance of 13 December 2007 on aid for the promotion of economic growth in favour of 
micro, small and medium sized enterprises:  
 - aid for general investment ; 
 - aid for prestart -up activities, studies and external advice.  
Aid for employment :  
• Order of 11 March 2004 on vocational transition premiums . 
• Ordinance of 18 March 2004 on integration enterprises . 
Aid for research, development and innovation:  
• Ordinance of 26 March 2009 on the promotion of research, development and innovation.  
 G/SCM/N/343/EU/Add.2  
- 18 - 
  1  AID FOR ECONOMIC GRO WTH  
1.1  Aid for economic growth  
Title 
• Organizational Ordinance of 13  December  2007 on aid for the promotion o f economic growth 
in favour of micro, small and medium -sized enterprises, replacing the Ordinance of  1 April 2004 
(part on general investment) . 
1. Form of the subsidy  
Financial aid is granted in the form of an investment premium . 
2. Amount of aid granted in 2018 
Aggregate amounts  
LEGISLATION  NUMBER OF 
DECISIONS TAKEN  SUBSIDIZED 
AMOUNT OF THE 
INVESTMENT  
(EUR) AMOUNT DECIDED  
(EUR) AVERAGE RATE OF 
AID 
Ordinance of 
13 December 2007  457 108,946,290  15,495,974  14.22%  
Amounts for enterprises situated inside a development zone  
LEGISLATION  NUMBER OF 
DECISIONS TAKEN  SUBSIDIZED 
AMOUNT OF THE 
INVESTMENT  
(EUR) AMOUNT DECIDED  
(EUR) AVERAGE RATE OF 
AID 
Ordinance of 
13 December  2007 135 47,497,244  7,994,666  16.83%  
Amounts for enterprises situated outside a development zone  
LEGISLATION  NUMBER OF 
DECISIONS TAKEN  SUBSIDIZED 
AMOUNT OF THE 
INVESTMENT  
(EUR) AMOUNT DECIDED  
(EUR) AVERAGE RATE OF 
AID 
Ordinance of  
13 December 2007  322 61,449,045  7,501,308  12.21%  
3. Policy objective and/or purpose of the subsidies  
Aid in respect of general investment by micro, small and medium -sized enterprises in the 
Brussels -Capital Region is now governed by the content of the Organizational Ordinance 
of 13 December  2007 on aid for the promotion of economic growth (implemented 
on 15 August  2008 by the Government Decree of 26  June 2008 on aid for general investment) . 
Aid is granted in the form of investment premiums . 
It may be supplemented by a temporary exemption from the tax on inco me from immovable assets 
and by accelerated depreciation . 
The rate of the subsidy varies between 2.5% and 35% based on the amount of the investment . 
The scale of the aid actually depends on three factors : 
• the size of the enterprise;  
• whether it is situated within or outside the development zone;  
• the fulfilment of employment and economic policy criteria.  G/SCM/N/343/EU/Add.2  
- 19 - 
  It consists of basic aid and two additional types of aid. The basic aid depends on whether the 
enterprise is situated within or outside a develop ment zone. The additional aid is dependent on the 
fulfilment of certain economic policy objectives. The amount of the aid is graduated, depending on 
the size of the enterprise . 
Basic aid     
 Micro -enterprises  Small enterprises  Medium -sized 
enterprises  
Outside development zone  5% 5% 2,5%  
Inside development zone  15% 10% 10% 
    
Supplementary aid     
Employment objectives     
Start-up + 2.5%  - - 
Low-skilled and medium -skilled staff  + 7.5%  + 5%  + 3.5%  
Employment of workers benefiting from a 
reduction in social security contributions  + 7.5%  + 5%  + 3.5%  
Growing enterprise  + 7.5%  + 5%  + 3.5%  
Recourse to the services of Actiris  + 7.5%  + 5%  + 3.5%  
Maximum Supplementary Aid for Employment 
objectives  + 7.5%  + 5%  + 3.5%  
"Economic policy" objectives     
Start-up + 7.5%  - - 
Priority sector  + 7.5%  + 5%  + 3.5%  
Mobility plan  + 3.5%  + 3.5%  + 3.5%  
New enterprise outside the development zone  + 7.5%  + 5%  + 3.5%  
New enterprise inside the development zone  + 12.5%  +12.5%  +12.5%  
Maximum total of the additional aid ‘Economic 
policy’ outside of the development area  + 7.5%  + 5%  + 3.5%  
Maximum total of the additional aid ‘Economic 
policy’ inside the development area  + 12.5%  + 12.5%  + 12.5%  
Maximum     
OUTSIDE A DEVELOPMENT ZONE  15% 15% 7.5%  
INSIDE A DEVELOPMENT ZONE   30% 27.5% 20% 
MAXIMAL AID AMOUNT  EUR 350,000 p er enterprise and per calendar year  
4. Statistical data permitting an assessment of the trade effects of the subsidy  
- 20% of the investment subsidies was allocated to dossiers submitted by industrial and 
non-industrial enterprises ; 
- 80% was allocated to dossiers submitted by business or services enterprises . 
1.2  Aid for economic growth  
Title 
• Organizational Ordinance of 13  December  2007 on aid for the promotion of economic growth 
in favour of micro, small and medium -sized enterprises.  
1. Form of the subsidy  
Financial aid is granted in the form of a premium . 
2. Amount of aid granted in 2018  
TYPE OF INVESTMENT  NUMBER OF 
PROGRAMMES  SUBSIDIZED 
AMOUNTS ( EUR) AMOUNT OF 
PREMIUMS ( EUR) AVERAGE RATE OF 
AID 
Advice  1,019  18,610,766  8,768,242  47.11%  
Studies  27 403,107  207,765  51.54%  
Prestart -up activities  16 173,680  84,597  47.71%  
TOTAL  1,062  19,237,554  9,060,605  47.10%  G/SCM/N/343/EU/Add.2  
- 20 - 
  1.3  Aid for employment  
Title 
• Order of 18 March 2004 concerning the approval and funding of local initiatives to develop 
employment and integration enterprises . 
1. Form of the subsidy  
Non-repayable subsidy  
2. Amount of aid granted in 2016  
Commitments for local initiatives to develop employment : EUR 7,972,791.29.  
Initial budget for 2018 : EUR 8,262,000.  
Payments made to  local initiatives to develop employment (2018):  EUR 3,966,463.66 – A total of 
EUR 4,006,327.63 remains to be paid in 2019.  
Commitments for integration enterprises : EUR 1,726,828.35.  
Initial budget : EUR 1,910,000.  
Payments made to  integration enterprises (2018): EUR 859,097.10 – A total of EUR 867,731.25 
remains to be paid in 2019.  
Total commitments in 2018: EUR 9,699,619 .64. 
3. Policy objective and/or purpose of the subsidies  
To permit the funding of integration enterprises and local employment development initiatives. The 
subsides aim to cover operational expenses and the salary expenses of managerial and 
non-managerial staff.  
4. Duration of the subsidy  
The subsidies ar e granted annually within the framework of an agreement covering a period of four 
years. During that period, the entity in question may ask for four annual payments.  
5. Statistical data permitting an assessment of the trade effects of the subsidy  
The support granted to local employment development initiatives and integration enterprises  
through approval and funding  has a direct impact on job creation in the Brussels Region . As at 
15 February 2019, the number of non-managerial workers  (target group within  approved local 
initiatives to develop employment and integration enterprises ) amounted to  1,619.17 
(full-time equivalents) .  
2  AID FOR RESEARCH, DE VELOPMENT AND INNOVA TION  
Title 
• Ordinance of 26 March 2009 on the promotion of research, development and innov ation 
(industrial research subsidies).  
1. Form of the subsidy  
Non-repayable subsidies  G/SCM/N/343/EU/Add.2  
- 21 - 
  2. Amount of aid granted in 2018  
Type  Designation  Payments  Number of  
dossiers  GBER / 
Framework  New GBER  
/de minimis  SANI 
number  
CO-CREATE  Co-Create EUR 2,562,889.46  58 GBER  
(Art. 31, 2. b) GBER  Art. 25, b 
and c SA.35533  
CONNECT -E Connect 
Entreprises  EUR 78,594.56  8  GBER (Art. 31, 
2. b) De Minimis  
regulation  SA.35537  
ENSUGI  Eranet  
Sustainable  
Urbanisation  
Global  
Initiative  EUR 73,926.60  1 GBER  (Art. 31, 
2. c)  GBER  Art. 25 c  SA.35533  
EU-AAL Ambient  
assisted  living  EUR 55,228.20  2 GBER  (Art. 31, 
2. b) GBER  Art. 25, b 
and c SA.35533  
EU-ECSEL  Ecsel EUR 140,482.80  3 GBER  (Art. 31, 
2. b and c) GBER  Art. 25, b 
and c SA.35534  
EU-
EUROSTAR  Eurostar  EUR 191,418.66  2 GBER  (Art. 31, 
2. b and c) GBER  Art. 25, b 
and c SA.35534  
EURB  Artemis  EUR 100,299.20  3 GBER  (Art. 31, 
2. b and c) GBER  Art. 25, b 
and c SA.35534  
EVALUATE  Evaluate – 
Feasibility 
studies  EUR 76,157.25  2 GBER  (Art. 32) GBER  Art. 25, 
2, d SA.35536  
EXPLORE  Explore – 
Industrial 
research  EUR 3,052,448.84  28 GBER  (Art. 31, 
2. b) GBER  Art. 25, b  SA.35534  
PROTECT  Protect  EUR 99,974.73  17 GBER  (Art. 33) GBER  Art. 28, 
2, a SA.35535  
RISE Young 
innovative 
enterprises  EUR 1,630,656.93  13 Art. 35 GBER  
and framework 
(5.4 validated 
by the Decision 
of the 
European 
Commission 
dated 
16 December 
2009 under 
Dossier State 
Aid N 566/009)  GBER Art. 22  N 566/2009  
SHAPE  Experimental 
development in 
the form of a 
subsidy  EUR 7,006,982.27  62 GBER  (Art. 31, 
2. c) GBER  Art. 25, c  SA.35533  
SHAPE DA  Experimental 
development in 
the form of a 
repayable 
advance  EUR 387,054.10  3 Framework (Art. 
5.1.5.) 
validated by 
the Decision of 
the European 
Commission 
dated 
16 December 
2009 under 
Dossier State 
Aid N 566/009  GBER  Art. 25, c  N 566/2009  
TEST-IT Living Labs EUR 207,640.50  6 GBER  (Art. 31, 
2. b) GBER  Art. 25, b 
and c  SA.35533  G/SCM/N/343/EU/Add.2  
- 22 - 
  Type  Designation  Payments  Number of  
dossiers  GBER / 
Framework  New GBER  
/de minimis  SANI 
number  
UPGRADE  Upgrade – 
Procedural and 
organizational 
innovation  EUR 133,824.82  2 Framework  
(5.5 validated 
by the Decision 
of the 
European 
Commission 
dated 
16 December 
2009 under 
Dossier State 
Aid N 566/009)  GBER  Art., 29 N 566/2009  
Total    EUR 15,797,578.92  210  
   
 
The projects selected are those for which at least one payment has been made. The amounts shown 
correspond with the total of these payments for 2018.  
3. Policy objective and/or purpose of the subsidies  
To strengthen basic industrial research by Brussels enterprises . 
4. Duration of aid   
3 to 36 months of subsidization.  
5. Statistical data permitting an assessment of the trade effects of the subsidy  
Not assessable in the short or medium term.  
BELGIUM – WALLOON REGION (FIG URES FOR 2017 -2018)  
1  AID FOR SMES  
1.1  Decree of 11 March 2004 – Implementation Order of 6 May 2004  
1. Form of the  subsidy  
Investment premium (non -repayable premium) irrespective of the investment financing method. 
Investments eligible to receive a premium are those in tangible and intangible fixed assets.  
Exemption from the tax on income from immovable assets (maximu m five years) for investment in 
immovable assets, including investment in real property and fixtures.  
2. 2017 budget  
The budget for 2017 amounted to EUR 77.71 million.  
The premiums are awarded for a wide range of projects and sectors of activity . 
 2018 budget  
The budget for 2018 amounted to EUR 80.62 million.  
The premiums are awarded for a wide range of projects and sectors of activity . 
3. Policy objective  
The incentives created to assist the socio -economic development of the Walloon Region are awarded, 
via a gra nt decision by the Walloon Region, to any natural or legal person that undertakes to carry 
out one or more operations aimed at achieving sustainable development and promoting job creation. 
The incentives are only awarded if they will make a decisive contri bution to achieving these aims.  G/SCM/N/343/EU/Add.2  
- 23 - 
  In practical terms, the premiums are awarded in order to encourage investment by small 
and medium -sized enterprises (SMEs). An SME is an enterprise with a payroll not exceeding 
250 people and a turnover not exceeding EUR 50 million or an annual balance she et total not 
exceeding EUR 43 million.  
The premiums are awarded to SMEs in the industrial, handicraft, tourism, trade and services sectors.  
The scheme applies throughout the territory of the Walloon Region for all enterprises meeting the 
SME criteria.  
The scheme is therefore not specific, except insofar as it applies only to SMEs.  
4. Duration  
No time -limit has been fixed for the implementation of the scheme and the budget is adopted 
annually . 
2  AID FOR DISADVANTAGE D REGIONS  
2.1  Decree of 11 March 2004 on regional i ncentives in favour of large enterprises 
Implementation Order of 6 May 2004  
This scheme replaces the law of 30  December  1970, as amended by the Decree of 25  June 1992.  
It entered into force for any request submitted after 1  July 2004.  
Aid to large enterpri ses are only granted for projects in favour of new economic activity in the area 
concerned (according to Commission regulation (EU) n° 651/2014).  
1. Form of the subsidy  
Investment grant (non -repayable grant) irrespective of the investment financing method. 
Investments in tangible and intangible fixed assets are eligible.  
Exemption from real estate tax for seven years on equipment and tools and for maximum of 5 years 
on buildings.  
2. 2017 budget  
The budget amounted to EUR 37.1million.  
The premiums are awarded for a wide range of projects and sectors of activity . 
 2018 budget  
The budget amounted to EUR 21.5 million.  
The premiums are awarded for a wide range of projects and sectors of activity . 
3. Policy objective  
In order to assist the sustainable development of the Region, the Government, within the specific 
budgetary limits set annually, may grant incentives to large enterprises which have operational 
headquarters situated in a development zone in the Walloon Region and which have an investment 
programme significantly contributing to sustainable development and in favour of new economic 
activity in the area concerned.  
In order to assess the importance of an investment programme in relation to sustainable 
development, are taken into particular consi deration the nature of the investment programme, the 
job creation, the field of activity in which it operates and the economic environment in which it is 
implemented.  G/SCM/N/343/EU/Add.2  
- 24 - 
  The arrangements for granting the incentive are the subject of an agreement concluded bet ween 
the parties.  
The incentives are granted in accordance with European Community regulations and, in particular, 
those concerning regional State aid in conformity with the ceilings set by the European Commission 
decision approving the eligible areas map for Belgium and other Community rules adopted under 
the provisions set forth in Articles 108 of the Treaty establishing the European Union.  
The incentives provided for by the present Decree may be combined with aid from European 
structural funds.  
4. Duration  
No time -limit has been fixed for the implementation of the scheme and the budget is adopted 
annually . 
2.2  Aid co -financed by the European Union – European Regional Development (ERDF) 
Programme 2014 -2020  
Decree of 11  March  2004 on regional incentives in favour  of large enterprises.  
Implementation Order of 6  May 2004, as amended by the Order of 17  January  2008.  
Decree of 11  March  2004 on regional incentives in favour of small and medium -sized enterprises.  
These Orders of 17  January  2008 introduced a scheme of as sistance relating to the "Convergence" 
and "Competitiveness and Employment" programmes for large enterprises and SMEs.  
Within the framework of aids co -financed by the European Union (ERDF) 2014 -2020 programme, 
measure 1.1.1. aims at stimulating investment in small and medium sized companies.  
1. Form of the subsidy  
Regional aid is co -financed by the European  Union (ERDF). The aid takes the form of  an investment 
premium as described above.  
2. 2017 budget  (regional component): EUR 17.0 million.  
No financial commitm ent took place in 2015 since it was a transitional year between the 
former  2007-2013 programme and the implementation of the new 2014 -2020 programme.  
3. 2018 budget  (regional component)  
The budget amounted to EUR 10.1 million. Aids are granted to a wide range  of projects and sectors 
of activity (divided in 16 eligible fields of activity).  
4. Policy objective  
The same as mentioned above, except that there are specific sectorial requirements and a minimum 
number of jobs to be created (4 or 6 units depending on the size of the company).  
5. Duration   
The scheme for the period 2007 -2014 has closed. The current scheme is the European Regional 
Development (ERDF) Programme 2014 -2020, but only for SMEs and takes end 31/12/2023.  G/SCM/N/343/EU/Add.2  
- 25 - 
  3  RESEARCH AND TECHNOL OGY AID  
3.1  Decree of 3 July 2008 on support for research, development and innovation in the 
Walloon Region  
Walloon Government Order of 18 September 2008 on support for research, development 
and innovation in the Walloon Region  
1. Form of the aid  
A. Subsidies for industrial research ac tivities by enterprises.  
B. Subsidies for experimental development activities by enterprises.  
C. Repayable advances for experimental development activities by enterprises.  
D. Industrial property rights subsidies for small and medium -sized enterprises (brev ets). 
E. Subsidies for young innovative small enterprises.  
F. Subsidies for process innovations in the services of small and medium -sized enterprises 
and non-autonomous enterprises of small to medium size.  
G. Subsidies for organizational innovations in the  services of small and medium -sized enterprises 
and non -autonomous enterprises of small to medium size.  
H. Subsidies for innovation advisory services and innovation support services for small 
and medium -sized enterprises.  
I. Subsidies for the temporary emp loyment of staff for small and medium -sized enterprises.  
J. Subsidies for international partnerships for small and medium -sized enterprises.  
2. 2017 and 2018 budgets  
The amount of aid consists of a percentage of the admissible expenditure for the accepted pro ject. 
FORM OF THE 
AID BUDGET TOTAL IN 2017  BUDGET TOTAL 2018  
A. 22,350,800  37,314,055  
B. 0 0 
C. 77,085,680  77,376,880  
D. 1,566,972  1,044,467  
E. 0 0 
F. 270,040  455,598  
G. 0 0 
H. 3,811,914  3,125,328  
I. 1,151,818  2,017,038  
J. 0 0 
 
3. Policy objective  
This is horizontal aid designed to promote research and development and to encourage innovation. 
It is available to all economic sectors.  
The aid is not granted automatically, but depends on an assessment of the quality of the project by 
the admi nistrative services and, in the case of aid awarded on the basis of calls for projects, 
by independent international experts.  
Where the aid consists of a repayable advance, the beneficiary enterprise pays it back in the form 
of regular payments if it has d ecided to exploit the results of the research industrially 
or commercially.  
4. Duration   
The budget for R&D aid is adopted annually by the Walloon Parliament.  
The duration of aid corresponds to the duration of the research work or the study financed . G/SCM/N/343/EU/Add.2  
- 26 - 
  5. Statistical data  
The aid has an impact on trade because it may lead to the marketing of innovative products, 
processes or services. However  its impact is difficult to isolate from the many other factors affecting 
trade, and is therefore difficult to evaluate statistically.  
BELGIUM – FLEMISH REGION  
1  AID FOR ECONOMIC EXP ANSION – DECREE OF 16 MARCH 2 012 ON THE ECONOMIC 
SUPPORT POLICY  
On 16 March 2012 a new decree on the economic support policy entered into force (and replaced 
the old decree of 31 January 2003). The decree contains merely a consolidation of the current EU 
state aid legislation.  
1.1  Decision of the Flemish Government of 17  December 2010  regarding the granting of 
aid to enterprises for ecological investments in the Flemish Region (Ecology Premium plus 
or EP+) – SA.41605  
1. Form of aid  
This scheme is aimed at investment aid, but exclusively for ecological investments, as defined in the 
Gener al Block Exemption Regulation (GBER) No. 651/2014 of the European Commission 
(OJ, 26/6/2014, L 187). The aid is given in the form of a subsidy.  
2. Amount of aid in 2017 and 2018  
In 2017, the Flemish Government granted aid for ecological investments based on t his scheme for 
a total budget of EUR 7.98 million.  
In 2018, the Flemish Government granted aid for a total budget of EUR 19.28 million.  
3. Objectives of the aid  
The Flemish Government agrees with the overall aim of reduction and reorientation of aid measures 
towards more horizontal objectives. The promotion of ecological investments is a valuable tool in 
achieving that goal.  
4. Time-frame  
The decision of the Flemish Government of 17 December 2010 came into force on 1 February 2011. 
The scheme was amended slightly  in 2015 to bring it in line with the new 2014 GBER. The scheme 
will continue until 2022.  
5. Statistics  
There are no statistics available which could contribute to the evaluation of the effects of this aid 
scheme on WTO commerce and trade.  
6. Legal basis  
The Dec ree of 16 March 2012 on the economic support policy and its implementing decisions of the 
Flemish Government.  
7. Rules and conditions  
The scheme has been developed to provide aid to all enterprises, regardless of their size, for 
ecological investments. The en terprises qualifying for aid will receive a percentage of their eligible 
investment costs.  G/SCM/N/343/EU/Add.2  
- 27 - 
  Depending on the type of investment (environmental protection, energy, renewals, etc.), various 
aid intensities are possible, within the maximum limits of the EU GBE R. The Flemish Government 
established a limited list of accepted technologies which qualify for aid. If an enterprise invests in 
an accepted technology, it can receive a subsidy. If the technology is not already accepted, another 
procedure is followed in o rder to investigate the merits of the new technology. If accepted by the 
engineers of the Ministry of the Flemish Community, the new technology is placed upon the list, thus 
ensuring easier acceptance for future cases.  
The various Decisions of the Flemish Government and ministerial decrees can adapt the scheme 
towards other types of eligible cost, aid amounts or aid percentages. The scheme is open -ended, 
where every eligible case will receive aid. The maximum aid amount is EUR 1 million, and the aid 
intensi ty is set at 15 -55% of the extra costs.  
1.2  Decision of the Flemish Government of 16 November 2012 regarding the granting of 
aid to enterprises for strategical ecological investments in the Flemish Region (Strategic 
ecology support or STRES) – SA.41604  
1. Form of aid  
This scheme is aimed at investment aid, but exclusively for ecological investments, as defined in the 
General Block Exemption Regulation (GBER) No. 651/2014 of the European Commission 
(OJ, 26/6/2014, L 187). The aid is given in the form of a subsidy.  
2. Amount of aid in 2017 and 2018  
In 2017, the Flemish Government granted aid for ecological investments based on this scheme for 
a total budget of EUR 2.75 million.  
In 2018, the Flemish Government granted aid for a total budget of EUR 10.36 million.  
3. Objectives of the aid  
The Flemish Government agr ees with the overall aim of reduction and reorientation of aid measures 
towards more horizontal objectives. The promotion of ecological investments is a valuable tool in 
achieving that goal.  
4. Time-frame  
The decision of the Flemish Government of 16 November 2012 came into force on 28 February 2013. 
The scheme was amended slightly in 2015 to bring it in line with the new 2014 GBER. The scheme 
will continue until 2022.  
5. Statistics  
There are no statistics available which could contribute to the evaluation of the effects of this aid 
scheme on WTO commerce and trade.  
6. Legal basis  
The Decree of 16 March 2012 on the economic support policy and its implementing decisions of the 
Flemish Government.  
7. Rules and conditions  
The scheme has been developed to provide aid to all enterprises, regardless of their size, for 
ecological investments. The enterprises qualifying for aid will receive a percentage of their eligible 
investment costs. This scheme must be seen as an extra possibility besides the before -mentioned 
EP+ scheme. Wh ereas the EP+ scheme works with a standard list of already approved and accepted 
technologies, the second st rategic STRES scheme, focusses on new and innovative technologies G/SCM/N/343/EU/Add.2  
- 28 - 
  which were not yet commonly accepted. As a rule, the strategical projects are larg er and more 
challenging compared to the more basic approach of the EP+ scheme.  
The various Decisions of the Flemish Government and ministerial decrees can adapt the scheme 
towards other types of eligible cost, aid amounts or aid percentages.  
Depending on the type of investment (environmental protection, energy, renewals, etc.), various 
aid intensities are possible, within the maximum limits of the EU GBER.  
The scheme is open -ended, where every eligible case will receive aid. The maximum aid amount is 
EUR 1 million, and the aid intensity is set at 20 -40% of the extra costs.  
1.3  Decision of the Flemish Government of 17 July 2013 regarding strategic 
transformation aid for enterprises in the Flemish Region (Strategic Transformation 
Support – STS) – SA.41602  
1. Form of aid  
The scheme puts the focus on the "transformation" aspects of new investments or training activities 
organized by enterprises. In order to be eligible for aid, the potential beneficiaries have to 
demonstrate that the foreseen investment or training contribu tes towards a new kind of investment 
or activity which is new or more elaborate for the enterprise and thus enabling the beneficiary to 
transform into a more efficient and stable enterprise, conform the New Industrial Policy of the 
Flemish Government.  
This scheme still contains 3 types of aid. It is on the one hand aimed at investment aid, both by 
SME's in the whole Flemish territory as for large enterprises in assisted areas of the 2014 -2020 
regional aid map, and on the other hand aimed at training aid for  SME's and large enterprises in the 
whole of the Flemish territory.  
In 2015 the scheme was amended slightly in order to bring in line with the new 2014 GBER.  
The aid is given in the form of a subsidy.  
2. Amount of aid in 2017 and 2018  
In 2017, a total of EUR 62.89 million was attributed to this type of aid (29.2 million to training aid, 
28.56 million to SME investment aid and 5.13 million to regional investment aid for large 
enterprises).  
In 2018, a total of EUR 38.76 million was attributed to this type of a id (12.67 million to training aid, 
16.62 million to SME investment aid and 7.69 million to regional investment aid for large 
enterprises).  
3. Objectives of the aid  
The regional aid part is aimed at the development of the lowest scoring areas within the Flemis h 
Region and provides the Flemish Government with a strong tool for attracting (new) investors 
towards the assisted areas where the economic situation is less favourable than in the rest of the 
country and the European  Union.  
A potential beneficiary of the  aid has to prove in a two -scenario approach which investments or 
training would be organized even without the aid, and which extra investments or training would be 
developed in the event of receiving aid. Only the cost of the extra investments or training , going 
beyond what the beneficiary would invest anyway, is eligible. This will lead to lower aid amounts 
and less deadweight, leaving more of the budget available to grant in favour of new or extra 
investments.  
The investment aid for SMEs is in line with the overall aim of reduction and reorientation of aid 
measures towards more horizontal objectives. The promotion of investments by SMEs is one of the 
best ways of ensuring that. The aid scheme aims at promoting entrepreneurship.  G/SCM/N/343/EU/Add.2  
- 29 - 
  The training aid part is al so in line with the overall aim of reduction and reorientation of aid measures 
towards more horizontal objectives. The promotion of training is a very good way of ensuring that. 
The aid benefits not only the beneficiaries but also the employees, as they ac quire more skills and 
competences which increase their value on the labour market.  
4. Time-frame  
The decision of the Flemish Government of 17 July 2013 is based upon the 2014 GBER and will 
continue until 2022.  
5. Statistics  
There are no statistics available wh ich could contribute to the evaluation of the effects of this aid 
scheme on WTO commerce and trade.  
6. Legal basis  
The Decree of 16 March 2012 on the economic support policy and its implementing decisions of the 
Flemish Government.  
7. Rules and conditions  
There are threshold of minimal eligible cost that have to be reached in order to qualify as a strategic 
project.  
For investment aid, a potential individual beneficiary should at least invest between EUR 1 and 
EUR 3 million  (depending of its siz e) or between EUR 3 and EUR 7 million for cooperating 
enterprises.  The standard aid intensity is set at 8% of the eligible costs. There is possible bonus of 
2% for projects that generate sufficient additional employment, setting the maximum aid intensity 
at 10%. The maximum aid amount for an individual beneficiary is EUR 1 million. That maximum is 
increased to  EUR 1.25 million for cooperating beneficiaries.  
The training aid scheme has been developed to provide aid for SME 's and large enterprises 
throughout Flemish territory for "strategic" or large training programmes. For training aid a potential 
individual beneficiary should at least invest between EUR 100,000 and EUR 300,000 (depending of 
its size) or between  EUR 300,000 and EUR 700,000 for cooperating en terprises. The standard aid 
intensity is set at 20% of the eligible cost. There is possible bonus of 5% for projects that generate 
sufficient additional employment, setting the maximum aid intensity at 25%. The maximum aid 
amount for an individual benefici ary is EUR 1 million. That maximum is increased to EUR 1.25 million 
for cooperating beneficiaries.  
2  AID TO ENTERPRISES – DECISION OF THE FLE MISH GOVERNMENT OF 2 6 FEBRUARY 
2016 REGARDING THE G RANTING OF AID TO SM ALL AND MEDIUM -SIZED  ENTERPRISES 
FOR ENTREPRENEURSHIP -ENCOURAGING SERVICES AN D SME GROWTH SUBSIDY  
(SME  E WALLET + SME GROWTH SUBSIDY) – NO SA NUM BER ( DE MINIMIS ) 
1. Form of aid  
This scheme is aimed at SMEs and focusses on giving entrepreneurs financial aid in the purchase of 
training and advisor y services. This aid regime is fully web -based and paperless. The aid is given in 
the form of a subsidy.  
2. Amount of aid in 2017 and 2018  
The total budget for this scheme in 2017 was EUR 53 million for the SME E -Wallet and 
EUR 8.02 million for the SME Growt h Subsidy.  
The total budget for this scheme in 2018 was EUR 63.10 million for the SME E -Wallet and 
EUR 11.16  million for the SME Growth Subsidy.  G/SCM/N/343/EU/Add.2  
- 30 - 
  3. Objectives of the aid  
The Flemish Government agrees with the overall aim of reduction and reorientation of aid measures 
towards more horizontal objectives. The promotion of aid for SMEs in order to stimulate them to 
obtain specialized external advice or training is a positive element for the sustainability and results 
of the enterprises.  
4. Time-frame  
The decision of the Flemish Government of 26 February 2016 will continue until 2022.  
5. Statistics  
There are no statistics available which could contribute to the evaluation of the effects of this aid 
scheme on WTO commerce and trade.  
6. Legal basis  
The Decree of 16 March 2012  on the economic support policy and its implementing decisions of the 
Flemish Government.  
The decision of 26 February 2016 is based upon the EU "de -minimis" regulation 1407/2013 of 
18 December 2013 (OJ of 24 December 2013, L 352).  
7. Rules and conditions  
There are 2 kinds of aid possible.  
1) SME e -wallet  
The beneficiary can buy training or consultancy services from an external, certified service provider. 
The aid is granted in the form of a subsidy. The maximum aid intensity is set at 30% of the eligible 
costs for a medium sized enterprise and at 40% for a small enterprise.  
The maximal aid amount per beneficiary is set at EUR 15,000 per year for a medium sized enterprise 
and at EUR 10,000 for a small enterprise. The maximal aid amount can be divided between several 
aid applications during one year.  
Certain costs regarding mandatory training or services are excluded, as are services that are 
continuous or periodic or relate to the undertaking's usual operating costs.  
2) SME growth subsidy  
A beneficiary that de velops a SME growth project can receive a subsidy. A SME growth project is 
considered as a (re)orientation roadmap to realise significant growth within the SME during a process 
of transformation, innovation or internationalisation. The Project has to be st rategic, and has to lead 
to growth. It has to be irreversible and has to have a substantial impact on the internal processes 
of the undertaking. The beneficiaries can receive a subsidy for buying specialised consultancy from 
an external, certified service provider. The beneficiary can also decide to hire a new employee with 
a strategic profile.  
The maximum aid intensity is set at 50%. The maximal aid amount per beneficiary is set at 
EUR 25,000 per year for both the strategic consultancy or for the employment of a new member of 
staff, resulting in a total maximum aid amount of EUR 50,000. G/SCM/N/343/EU/Add.2  
- 31 - 
  3  RESEARCH AND DEVELOP MENT – DECISION OF THE FLE MISH GOVERNMENT OF 
12 MAY 2017 REGARDIN G THE GRANTING OF AI D TO ENTERPRISES FOR  R&D WITH A 
KNOWLE DGE INTENSIVE C HARACTER IN FLANDERS (SA.49177) AND DECIS ION OF THE 
FLEMISH GOVERNMENT O F 12 MAY 2017 REGARD ING THE GRANTING OF AID TO 
ENTERPRISES FOR DEVE LOPMENT AND INNOVATI ON IN FLANDERS (SA.4 9178)  
1. Form of the aid  
Direct subsidies related to R&D projects proposed by enterprises in Flanders. The first scheme 
focusses on the more early stages ("knowledge intensive") of R&D and are called "Research 
Projects". The second scheme focusses at project in the later stages of d evelopment and innovation 
closer to the market and are called "development projects".  
The old 2008 aid scheme was still active during 2017. The 2 new aid scheme came into force on 
1 October 2017, but all of the RDI aid granted in 2017 was still based upon  the old 2008 decision. 
Starting from 2018, all aid is granted on the bases of the new decisions.  
2. Amount of aid in 2017 and 2018  
In 2017, a total of EUR 171 million was attributed to this aid scheme.  
In 2018, a total of EUR 231.8 million was attributed to  both research projects and development 
projects.  
3. Objectives of the aid  
Research, development and innovation.  
4. Time-frame  
The old 2008 aid scheme was based upon a notification that was valid until 5 October 2017 
(SA.33193).  
The new aid scheme were approve d in 2017 and replace the 2008 decision starting from 
1 October  2017. The new decisions will continue until 2022.  
5. Statistics  
There are no statistics available which could contribute to the evaluation of the effects of this aid 
scheme on WTO commerce and t rade. 
6. Legal basis 
The new decisions of 17 May 2017 were based upon the Decree regarding the budget 2002, 
article  41ter, §2, as modified by decree of 20 November 2015. This change of legal bases was made 
upon the creation of a new Flemish Agency, Flanders I nnovation & Entrepreneurship ("VLAIO") which 
is now competent to grant all RDI aid to enterprises in Flanders.  
Both new decisions are based upon the RDI articles of the 2014 GBER.  
The old Decree of 18  May 1999 regarding a policy for the stimulation of te chnological innovation, 
replaced by the Decree of 30  April 2009 regarding the organization and financing of science and 
innovation policy, was still used in 2017 and is now abolished.  
7. Rules and conditions  
1) Research project  
The Knowledge intensive decisi on focusses on the more early stages of R&D. It is a s ubsidy for 
enterprises extending or reinforcing their research and development activities.  Specifically, this 
entails the agency giving subsidies for the implementation of individual projects by one or more G/SCM/N/343/EU/Add.2  
- 32 - 
  companies. In doing so, the project starts with an innovative idea requiring new knowledge and 
whereby research and possibly development activities must be carried out.  
The project must be substantial (aid amount demanded between 100,000 and 3 million euro). The 
eligible costs are staff and other costs related to the knowledge development phase in an innovation 
trajectory.  
The aid intensity can vary between 25 to 60% of the project budget.  
 2) Development project  
The innovation decision focusses on subsidies for innovations that play a key role in achieving a 
business case that can strengthen the business of the beneficiaries.  
The project must be substantial (aid amount  demanded between 25,000 and 3 million euro). The 
eligible costs are staff and other costs related to a development project.  
The aid intensity can vary between 25 to 50% of the project budget.  
4  AID FOR EMPLOYMENT – DECISION OF THE FLE MISH GOVERNMENT OF 1 8 JULY 2008 
REGARDING THE PROFES SIONAL INTEGRATION O F PEOPLE WITH A DISA BILITY  
1. Form of the aid  
This scheme is aimed at providing employment aid, as defined by the EU Commission in its 
Regulation No.  800/2008. The sc heme has been notified to, and approved by, the 
European  Commission (X29/2008).  
2. Amount of aid in 2017 and 2018  
In 2017: EUR 90.23 million.  
In 2018: EUR 87 million.  
3. Objectives of the aid  
The public employment service VDAB decides which persons with a disabi lity have a right to this 
grant for an unlimited period or for a limited period. People are granted a right for a limited period 
when their disability causes extra costs or a loss of production. When their situation can still 
progress, persons are granted a right for a limited period.  
The grant for persons with a right for a limited period is maximum 20% of the salary for a period of 
two years.  
The grant for persons with a right for an unlimited period gives employers an assurance  that they 
will be reimbu rsed with 40% of the salary in the first year, then with 30%, and then with 20% as 
from the fifth year. The grant is also based on the actual wage (with a maximum of up to the double 
of the minimum wage). The reason for this gradual approach is that an emp loyer's costs come mainly 
at the beginning of the employment.  
After two years (grant for a limited period) or five years (grant for an unlimited period), the employer 
can ask for a prolongation of the grant. The employer must motivate this request. The ex perts of 
VDAB visit the workplace to assess the necessity of the grant (minimum 20% loss of production or 
extra costs compared to an employer without a disability).  
The integration of an employee with a disability often takes longer and working methods hav e to be 
adapted and tasks distributed, etc. It is possible for a grant higher than these basic amounts to be 
paid (up to 60%), but then the employer must demonstrate his real additional costs or loss of 
production. The experts of VDAB visit the working pla ce to assess the necessity of this increase of 
the grant.  G/SCM/N/343/EU/Add.2  
- 33 - 
  The regulations also provide for a simplified application for contributions for adapting 
equipment,  purchasing adapted tools, employing interpreters and paying moving or  accommodation 
costs.  
4. Durati on of the programme  
The decision of the Flemish Government of 18  July 2008 came into force on 1  October  2008. The 
grant for a limited period came into force on 1 January 2019. The  scheme follows the time -frame 
of EU Regulation No.  800/2008.  
5. Statistical dat a 
The aim of the aid is to enhance the labour participation of people with disabilities. The impact is  thus 
mainly on employment in very diverse sectors. There are no statistical data available that would 
make it possible to assess  its effects on world trade.  
In 2017, 15 ,525 persons received an integration premium grant.  
In 2018, 14 ,968 persons received an integration premium grant . 
6. Legal basis  
Decision of the Flemish Government of 18 July 2008 regarding the professional integ ration of people 
with a disability.  
 
__________