G/SCM/N/343/EU/Add.20  
 
20 January 2020  
(20-0556) Page: 1/13 
Committee on Subsidies and Countervailing Measures  Original: English  
 
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 subsidy programmes of 
the Netherlands . 
 
 
_______________  
 
  G/SCM/N/343/EU/Add.20  
 
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  Table of Contents  
1   SUBSIDY SCHEME P ROOF -OF-CONCEPT (VRO EGE FAS E FINANCIERING)  ....................  3 
2   SUBSIDY SCHEME I NCENTIVES FOR INNOVA TIVE SME'S (MKB -
INNOVATIESTIMULERING , MIT)  ................................ ................................ ......................  3 
3   SUBSIDY SCHEME I NNOVATION CREDIT (IN NOVATIEKREDIET)  ................................ . 4 
4   SUBSIDY SCHEME E UROSTARS  ................................ ................................ ....................  4 
5   SUBSIDY SCHEME CATRENE  ................................ ................................ ........................  5 
6   SUBSIDY SCHEME M ARKET INTRODUCTION E NERGY INNOVATIONS 
(MARTKTINTRODUCTIE E NERGIE -INNOVATIES, M EI) ................................ ......................  5 
7   REDUCED ENERGY T AX FOR GLASSHOUSE HO RTICULTURE (VERLAAGD  TARIEF 
GLASTUINBOUW)  ................................ ................................ ................................ .............  6 
8   SUBSIDY SCHEME P ROMOTION RENEWABLE E NERGY (STIMULERINGSR EGELING 
DUURZAME ENERGIE, SD E+) ................................ ................................ ............................  7 
9   SUBSIDY SCHEME O FF SHORE WIND (WINDE NERGIE OP ZEE)  ................................ ... 7 
10   SUBSIDY SCHEME FOR ENERGY INNOVATIO NS ................................ .........................  8 
11   SUBSIDY SCHEME DEMONSTRATION ENERGY  AND INNOVATION ..............................  9 
12   SUBISDY SCHEME COMPENSATION INDIREC T COSTS OF EU -EMISSI ON TRADE 
SYSTEM (INDIRECTE EM ISSIEKOSTEN)  ................................ ................................ ...........  9 
13   SUBSIDY SCHEME GUARANTEE FACILITY F OR GEOTHERMAL ENERGY  .....................  10 
14   SUBSIDY SCHEME ROAD PROJECT  ................................ ................................ ...........  10 
15   SUBSIDY SCHEME PROMOTING THE USE OF  RENEWABLE ENERGY BY  SMALL 
INSTALLATIONS (INVES TERINGSSUBSIDIE DUUR ZAME ENERGIE, ISDE)  ......................  11 
16   REGULATION ON E NVIRONMENTAL INVESTM ENT DEDUCTION (MIA) AND 
ACCELERATED DEPRECIA TION OF ENVIRONMENTA L INVESTMENTS (VAMIL ) ................  12 
17   SUBISDY SCHEME GREEN FUNDS  ................................ ................................ ............  12 
 
  G/SCM/N/343/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 2017:   € 13,5 million . 
Expenditure 2017:   €   7,7 million . 
Budget 2018:   € 13,5 million . 
Expenditure 2018:   €   5,2 million . 
 
3. Policy goals  
 
Policy objective is to bridge the financing gap for pre -seed and proof -of-concept funding for 
innovative start -ups and existing SME’s. Private financiers, such as banks, informal investors, and 
venture capital firms, are reluctant to invest i n these ventures at an early stage, because of 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 existing 
SME’s.  
 
4. Duration  
 
2014-2019.  
 
5. Consequences for international trade  
 
No effects on international trade.  
 
6. Background and authority  
 
Ministerial Regulation on National Subsidies granted by the Minister of Economic Affairs and Climate 
Policy (Regeling nation ale EZ -subsidies), paragraph 3.16.  
 
2  SUBSIDY SCHEME INCEN TIVES FOR INNOVATIVE  SME'S (MKB -
INNOVATIESTIMULERING , MIT)  
1. Form of the subsidy  
 
Grant.  
 
2. Cost of subsidy  
 
Budget 2017:   € 11,4 million . 
Expenditure 2017:   €   3   million . 
Budget 2018:   € 12   million . 
Expenditure 2018:   € 12   million . 
 
3. Policy goals  
 
This subsidy scheme aims to stimulate innovative SME's to collaborate 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/343/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), pa ragraph 3.4.  
 
3  SUBSIDY SCHEME INNOVATION  CREDIT (INNOVATIEKR EDIET)  
1. Form of the subsidy  
 
Loan / grant.  
 
2. Cost of subsidy  
 
Budget 2017:   € 60    million . 
Expenditure 2017:   € 44,8 million . 
Budget 2018:   € 70    million . 
Expenditure 2018:   € 41,2 million . 
 
3. Policy goals  
 
With the innovation credit enterprises (especially SME's) 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 t echnologically 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 Econo mic 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 2017:   € 19,4 million. 
Expenditure 2017:   € 12,2 million . 
Budget 2018:   € 18,5 million . 
Expenditure 2018:   € 15,2 million . 
 
3. Policy goals  
 
This subsidy scheme aims to stimulate SME's 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 through 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/343/EU/Add.20  
 
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  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 3.7.  
 
5  SUBSIDY  SCHEME CATRENE  
1. Form of the subsidy  
 
Grant.  
 
2. Cost of subsidy   
 
Budget 2017:   € 0      million . 
Expenditure 2017:  € 11,9 million . 
Budget 2018:   € 0      million . 
Expenditure 2018:  € 0      million . 
 
3. Policy goals  
 
This subsidy scheme was an initiative of EUREKA. It aims to strengthen the global competitiveness 
of the Eur opean ICT industry by supporting innovative R&D -projects in the field of nano -electronics 
in collaboration with European companies, and/or collaborations with research institutes and 
universities.  
 
The industry takes the initiative and sets out the strateg y; therefore , the research question is well 
attuned to the business community. It is about market oriented / applied research, involving parties 
from different countries to work together. The program is implemented in coordination with other 
initiatives in  this area, Horizon 2020, the Joint Technology Initiative ECSEL and related Eureka 
clusters. With the focus on these programs, the aim is to contribute to the creation of strategic 
networks of industry and knowledge across Europe. The scheme is finished.  
 
4. Duration  
 
Until 2016.  
 
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 3.8.  
 
6  SUBSIDY SCHEME  MARKET INTRODUCTION  ENERGY INNOVATIONS 
(MARTKTINTRODUCTIE E NERGIE -INNOVATIES, M EI) 
1. Form of the subsidy  
 
Investment subsidy.  G/SCM/N/343/EU/Add.20  
 
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  2. Cost of subsidy  
 
Committed budget 2017:  € 6,7 million . 
Committed budget 2018:  € 6.5 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 implementat ion 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 t he 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.  
 
7  REDUCED ENERGY TAX F OR GLASSHOUSE HORTIC ULTURE (VERLAAGD TAR IEF 
GLASTUINBOUW)  
1. Form of the subsidy  
 
Tax measure.  
 
2. Cost of subsidy  
 
Budget 2017:   € 127 million.  
Budget 2018:   € 136 million.  
 
Information about the actual expenditure is not yet available.  
 
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 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: 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, publis hed in Staatsblad 1994, nr.  923, 
subsequently amended.  G/SCM/N/343/EU/Add.20  
 
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  8  SUBSIDY SCHEME PROMO TION RENEWABLE ENERG Y (STIMULERINGSREGEL ING 
DUURZAME ENERGIE, SD E+) 
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 to categories of installations which are unprofitable giving existing market conditions. On the 
basis of an individual grant the production of renewa ble energy will be subsidized up to a maximum 
of 15 years. The amount of subsidy is dependent on the difference between the cost of producing 
sustainable energies and the market price.  
 
2. Cost of subsidy  
 
Expenditure 2017:   € 292.342.377 . 
Expenditure 2018:   € 449.226.409 . 
 
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 decided upon annually. On the basis of an individual grant the 
production of renewable energy will be subsidized up to a maximum of 15 yea rs Subsidies are 
provided to producers of renewable energy, these vary from classic electricity producers (e.g. 
biomass in power plants) to industry or parties that cooperate to produce new forms of renewable 
energies.  
 
5. Consequences for international tr ade 
 
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 2011, nr . 548 and Staatsblad 2012, nr.  91. 
Subsidies granted by the Minister of Economic Affairs.  
 
9  SUBSIDY SCHEME  OFF SHORE WIND (WIN DENERGIE 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. The second is committed to Blauwwind II c.v.  
 
2. Cost of subsidy  
 
Budget 2017:   € 0. 
Budget 2018:   € 0 billion . Approximately €  0 has been committed. The actual subsidy 
depends on actual production and future energy prices.  
 
3. Policy goals  
 
The road map towards 4,500 MW offshore wind power foresees an annual tendering of 700 MW in 
the period 2015 -2019, it is a pre condition that the cost of offshore wind power will decrease by 40% 
in the coming years.  
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  Two offshore wind farm zones were tendered in the course of 2017 -2018: Hollandse Kust (south) 
Wind Farm Zone, sites I & II (2017) and Borssele Innovation Sites V (201 8). The first one involved 
no subsidy. The cost of subsidy for Borssele Innovation Site V is part of the report on the SDE+. A 
third tender (for Hollandse Kust (zuid) Zone, sites III and IV) is being carried out in 2019 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 2011, 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 off shore wind 2015 (Regeling van de M inister 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 categorie in het 
kader van de stimulering va n duurzame energieproductie (Regeling windenergie op zee 2015), 
published in Staatscourant 2015, nr. 18526).  
 
Ministerial Regulation on off shore wind 2016 (Regeling van de Minister van Economische Zaken van 
1 juli 2016, nr. WJZ/16097774, tot aanwijzing va n 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.  
 
10  SUBSIDY SCHEME FOR ENERGY INNOVATIONS  
1. Form of the subsidy   
 
Grant.  
 
2. Cost of subsidy   
 
Budget 2017:   €   85 million . 
Expenditure 2017:   €   37 million . 
Budget 2018:   € 122 million . 
Expenditure 2018:   €   44 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 indiv idual companies are in many cases less than €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.  
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  5. Consequences for internat ional 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, published in Staatscourant 2014, nr. 20679.  
 
11  SUBSIDY SCHEME DEMONSTRATION  ENERGY AND INNOVATI ON 
1. Form of the subsidy  
 
Grant.  
 
2. Cost of subsidy  
 
Budget 2017:   € 40 million.  
Expenditure 2017:   € 21 million.  
Budget 2018:   € 40 million.  
Expenditure 2018:   € 28 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 in stitutes 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.  
 
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.  
 
12  SUBISDY SCHEME COMPENSATION  INDIRECT COSTS OF E U-EMISSION TRADE SYS TEM 
(INDIRECTE EMISSIEKOSTEN)  
1. Form of the subsidy  
 
Grant to industries that pay cost pass -throughs of CO2 -costs that arise from the participation of 
power plants in the EU emissions trading scheme.  
 
2. Cost of subsidy  
 
Budget 2017:   € 62      million.  
Expenditure 2017:   € 53.48 million.  
Budget 2018:   € 40      million.  
Expenditure 201 8:  € 37      million.  
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  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 sche me (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 similar 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. 20 679. 
 
13  SUBSIDY SCHEME GUARA NTEE FACILITY FOR GE OTHERMAL ENERGY  
1. Form of the subsidy  
 
Guarantee.  
 
2. Cost of subsidy  
 
Committed 2017:   € 11,05 million.  
Committed 2018:   €       0 million.  
 
3. Policy goals  
 
The guarantee covers the geological risk that a geothermal project obtains less power than foreseen 
in the geological research. This is necessary to stimulate the development of geothermal energy in 
the Netherlands.  
 
4. Duration  
 
Budget for the implementa tion of this measure is currently foreseen until and including 2017.  
 
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 4.3, published in Staatscourant 2017, nr. 21848 and amended by 
Staatscourant 2017, nr. 70326.  
 
14  SUBS IDY SCHEME ROAD  PROJECT  
1. Form of the subsidy  
 
Individual grant to coal fired power plant operators.  
 G/SCM/N/343/EU/Add.20  
 
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  2. Cost of subsidy  
 
The project is entitled to a maximum grant of €  150 million. No actual payments were made in 2017 
and 2018.  
 
3. Policy goals  
 
Demonst ration 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.  
 
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 i n Staatsblad 1996, nr. 180, with 
amendments.  
15  SUBSIDY SCHEME  PROMOTING THE USE O F RENEWABLE ENERGY B Y SMALL 
INSTALLATIONS (INVES TERINGSSUBSIDIE DUUR ZAME ENERGIE, ISDE)  
1. Form of the subsidy  
 
Grant.  
 
2. Cost of subsidy  
 
Expenditure 2017:   € 15.983.141 . 
Expenditure 2018:   € 27.947.544 . 
 
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 f or 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.  
 G/SCM/N/343/EU/Add.20  
 
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  16  REGULATION ON ENVIRO NMENTAL INVESTMENT D EDUCTION (MIA) AND 
ACCELERATED DEPRECIA TION OF ENVIRONMENTA L INVESTMENTS (VAMIL ) 
1. Form of the subsidy  
 
• MIA: Environmental Investment Deduction (in Dutch: Milieu Investerings Aftrek) . 
• 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 2017", 
and M ilieulijst 2018", falls in three categories: 13.5%, 27% and 36 %.  
 
For accelerated 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 th e firm to 
freely determine the moment and extent of the depreciation of 75% of the environmental 
investments.  
 
2. Cost of subsidy  
 
Expenditure 2017:   MIA € 114 million; VAMIL € 27 million.  
Expenditure 2018:   MIA € 139 million; VAMIL € 19 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 enviro nmental investments (VAMIL).  
 
4. Duration  
 
Until at least 2018. 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 -investeringe n 
2009’, published in Staatscourant 2009, 32.  
VAMIL/MIA 2017: Decision 12 December 2016, published in Staatscourant 2016, 68651 . 
VAMIL/MIA 2018: Decision 11 December 2017, published in Staatscourant 2017, 70313 . 
 
Authority: Ministry of Finance (due to the measure being a tax measure).  
 
17  SUBISDY  SCHEME GREEN FUNDS  
1. Form of the subsidy  
 
Tax measure.  
 
2. Cost of subsidy  
 
Expenditure 2017:   € 71 million . 
Expenditure 2018:   € 65 million.  
 G/SCM/N/343/EU/Add.20  
 
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  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.  
 
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 30 March 2016, published in Staatscourant 2016, nr. 15992 . 
 
Authority: Ministry of Finance (due to the  measure being a tax measure) . 
 
 
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