G/SCM/N/315/EU/Add.2  
 
4 October  2017 
(17-5077) Page: 1/30 
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 AG REEMENT  
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/315/EU/Add.2  
 
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  BELGIUM  
TABLE OF CONTENTS  
INTRODUCTION  ................................ ................................ ................................ ...............  4 
BELGIUM — FEDERAL STATE, ANNUA L REPORT 2015 AND 20 16 ................................ ...... 5 
1   AID FOR RESEARCH AND  DEVELOPMENT  ................................ ................................ ..... 5 
2   AID FOR MARITIME TRA NSPORT — TONNAGE TAX  ................................ ......................  5 
3   TAX MEASURES TO PROM OTE THE PRODUCTION O F AUDIOVISUAL WORKS — 
REGIME (TAX SHELTER EXTENSION)  ................................ ................................ ................  6 
4   REDUCED RATE OF EXCISE DUTY ON NATURAL GAS  ................................ ....................  7 
5   R&D SCHEME IN THE AE RONAUTICAL SECTOR  ................................ ............................  7 
6   AID FOR THE RESTRUCT URING OF THE "FREIGH T" ACTIVITIES OF THE  
PUBLIC LIMITED COMPA NY SNCB  ................................ ................................ ....................  8 
7   SEAMEN EMPLOYED IN T HE SHIPPING, MARINE TOWING AND MARINE 
DREDGING SECTORS  ................................ ................................ ................................ ........  9 
8   AID FOR THE SHIPPING , DREDGING AND TOWIN G SECTORS  ................................ ...... 9 
9   PROMOTION OF COMBINE D RAIL TRANSPORT OF INTERMODAL TRANSPORT  
UNITS IN 2015  AND 2016; AID FOR SI NGLE -WAGONLOAD TRAFFIC IN  2015 
AND 2016  ................................ ................................ ................................ .......................  10 
BELGIUM — BRUSSELS -CAPITAL REGION  ................................ ................................ ....... 11 
AID IN 2016  ................................ ................................ ................................ ...................  11 
1   AID FOR ECONOMIC GROWTH  ................................ ................................ ...................  11 
1.1   Aid for economic growth  ................................ ................................ .............................. 11 
1.2   Aid for economic growth  ................................ ................................ .............................. 13 
1.3   Aid for employment  ................................ ................................ ................................ ....13 
1.4   Aid for employment  ................................ ................................ ................................ ....14 
2   AID FOR RESEARCH, DE VELOPMENT AND INNOVA TION  ................................ ............  14 
AID IN 2017  ................................ ................................ ................................ ...................  15 
1   AID FOR ECONOMIC GRO WTH  ................................ ................................ ...................  15 
1.1   Aid for economic growth  ................................ ................................ .............................. 15 
1.2   Aid for economic growth  ................................ ................................ .............................. 17 
1.3   Aid for employment  ................................ ................................ ................................ ....18 
1.4   Aid for employment  ................................ ................................ ................................ ....18 
2   AID FOR RESEARCH, DE VELOPMENT AND INNOVA TION  ................................ ............  19 
BELGIUM — WALLOON REGION (FIGU RES FOR 2013 -2014)  ................................ ...........  21 
1   AID FOR SMES  ................................ ................................ ................................ ...........  21 
1.1   Decree of 11 March 2004 – Implementation Order of 6 May 2004  ................................ .....21 
2   AID FOR DISADVANTAGE D REGIONS  ................................ ................................ ........  21 
2.1   Decree of 11 March 2004 on regional incentives i n favour of large enterprises 
Implementation Order of 6 May 2004  ................................ ................................ ................... 21 
2.2   Aid co -financed by the European Union - European Regional Development (ERDF) 
Programme 2014 -2020 ................................ ................................ ................................ .......22 G/SCM/N/315/EU/Add.2  
 
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  3   RESEARCH AND TECHNOL OGY AID  ................................ ................................ ............  23 
3.1   Decree of 3 July 2008 on support for research, development and innovation in the 
Walloon Region  ................................ ................................ ................................ .................. 23 
BELGIUM — FLEMISH REGION  ................................ ................................ ........................  24 
1   AID FOR ECONOMIC EXP ANSION - DECREE OF 31 JANUARY  2003 ON THE 
ECONOMIC SUPPORT POL ICY (REPLACED BY DEC REE OF 16 MARC H 2012)  ...................  24 
1.1   Decision of the Flemish Government of 10 October 2003 regarding the granting of 
aid to small and medium -sized en terprises for investments in the Flemish Region (growth 
premium – EXPIRED)  ................................ ................................ ................................ ......... 24 
1.2   Decision of the Flemish Government of 12 Decem ber 2003 regarding the granting of 
aid to large enterprises for investments in assisted areas in the Flemish Region (regional 
aid map 2000 -2006: EXPIRED)  ................................ ................................ ............................ 24 
1.3   Decision of the Flemish Government of 1 October 2004 regarding the granting of aid 
to enterprises for ecological investments in the Flemish Region – amended by the 
Decision of the Flemish Government of 16 May 2007 and b y the Decision of the Flemish 
Government of 16 January 2009 (ecological premium): REPLACED by a new version - 
Decision of the Flemish Government of 17  December 2011 regarding the granting of aid 
to enterprises for ecological investments in the Flemish Regi on ................................ ............... 25 
1.4   Decision of the Flemish Government of 22 February 2008 regarding strategic 
training or investment programs for enterpr ises in the Flemish Region, REPLACED by 
Decision of the Flemish Government of 17 July 2013 regarding strategic transformation 
aid for enterprises in the Flemish Region.  ................................ ................................ .............. 26 
2   AID TO ENTERPRISES - DECISION OF THE FLEM ISH GOVERNMENT OF 
19 DECEMBER  2008 REGARDING THE G RANTING OF AID TO SM ALL AND 
MEDIUM -SIZED ENTERPRISES FO R ENTREPRENEURSHIP -ENCOURAGING 
SERVICES (SME PORTFO LIO, FORMERLY  KNOWN AS BUDGET FOR ECONOMIC 
ADVICE – BE(A) ) ................................ ................................ ................................ ............  27 
3   RESEARCH AND DEVELOP MENT  ................................ ................................ .................  28 
4   AID FOR EMPLOYMENT  ................................ ................................ ..............................  29 
4.1   Decision of the Flemish Government of 28 April 2006 regarding the granting of  a 
50+ employment premium  ................................ ................................ ................................ ..29 
4.2   Decision of the Flemish Government of 18 July 2008 regarding the professional 
integration of people with a disability  ................................ ................................ ................... 30 
 
 G/SCM/N/315/EU/Add.2  
 
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  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.  G/SCM/N/315/EU/Add.2  
 
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  BELGIUM — FEDERAL STATE, ANNUA L REPO RT 201 5 AND 201 6 
1  AID FOR RESEARCH AND DEVELOPMENT  
1. Form of the subsidy  
 
Non-repayable subsidy.  
 
2. Total amount of the subsidies granted in 201 5 and 201 6 
 
Projects for which the Federal State is responsible:  
 
2015: total commitments: €3,2 98,000;  
2016: total commitments: €3, 150,000. 
 
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 a re 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 standards that are developed on the basis of the subsidized research are 
mostly European standards, the effects to trade of this research is rather favourable.  
 
2  AID FOR MARITIME TRANSPORT — TONNAGE TAX  
Articles 115 to 127 of the Progra mme Law of 2 August 2002 as amended by the 
Programme Law of 27 December  2004, A rticles 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.  
 G/SCM/N/315/EU/Add.2  
 
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  2. Amount in 201 5 and 201 6 
 
2015: €40,833,289.80; 
2016:  €40,833,289.80. 
 
3. Policy objective  
 
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 following 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 Aug ust 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 companies 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 o pting for this regime, the tax base used to calculate corporation 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 MEASURES TO PROMOTE THE PRODUCTION OF AUDIOVISUAL WORKS — REGIME 
(TAX SHELTER EXTENSION)  
Articles 128 to 129 of the Programme Law of 2 August 2002 inserting Article 194 ter into 
the Income Tax Code of 1992, replaced by Article 291 of the Pr ogramme Law of 
22 December 2003 and amended by Article 2 of the Law of 17 May 2004  
 
1. Form of the subsidy  
 
Tax incentive.  
 
2. Amount  
 
2015: €85,046,259.95; 
2016: €78,046,598.02. 
 
3. Policy objective  
 
Tax incentive in the cultural field aimed at supporting the production and creation of Belgian 
audiovisual works.  
 G/SCM/N/315/EU/Add.2  
 
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  4. Duration  
 
Entered into force in the 2004 tax year.  
 
5. Rules and conditions  
 
Exemption of the taxable profits of a comp any wishing to invest in an audiovisual production (up to 
150% of the amounts actually invested).  
 
4  REDUCED RATE OF EXCISE DUTY  ON NATURAL GAS  
Reduced rate of excise duty  on natural gas used by companies with an 
"energiebeleidsovereenkomst"  (energy policy a greement ) 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 to companies with an environmental permit or agreement under 
Article 17 of Council  Directive  2003/96/EC  of 27 October 2003  restructuring the 
Communi ty framework for the taxation of energy products and electricity . 
 
1. Form of the subsidy  
 
The aid consisted of a reduction in excise duty . 
 
2. Amount  in 2016  
 
€6.8 million . 
 
3. Policy objective  
 
Encourage companies adopt measures to achieve  greater energy efficiency and reduc e 
CO2 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 (€0.54/MWh instead of €0.9978/MWh) by providing proof of the 
company's registration.  
 
5  R&D SCHEME IN THE AERONAUTICAL SECTOR  
1. Title of the subsidy programme, if relevant, or brief description or identification of the 
subsidy  
 
"Luchtvaart 2008 -2013" . 
 
2. Period covered by the notification  
 
2008-mid 2014 . 
 
3. Policy objective and/or pur pose of the subsidy  
 
Aid for R&D &I in the aeronautical industry.  
 G/SCM/N/315/EU/Add.2  
 
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  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 a nd how the subsidy is provided  
 
Provided to companies in the aeronautical industry through advances  
 
7. Amount of the s ubsidy  
 
2015: €159,986,434 (cumulative 2015 included);  
2016: €167,818,434 (cumulative 2016  included).  
 
8. Duration of the subsidy and/or any other time limits attached to it, including date of 
inception/commencement  
 
Contract implementation has started in t he period 2008 -June 2014  
 
9. Trade effects of the subsidy  
 
No trade effec ts, it only concerns aid for R&D&I . 
 
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.  
 
The aid measure is subject to prior approval by the European Commission.  
 
6  AID FOR THE RESTRUCTURING OF THE "FREIGHT" 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.  
 
2. Amount in 201 5 and 2 016 
 
2015: €11.1 million (direct subsidy);  
2016: €10.8 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.  
 G/SCM/N/315/EU/Add.2  
 
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  7  SEAMEN EMPLOYED IN THE SHIPPING, MARINE TOWING AND MARINE DREDGING 
SECTORS  
1. Form of the subsidy  
 
Direct exemption – reductions in social contributions.  
 
2. Amount in 201 5-2016  
 
2015: €32,987,503;  
2016: €33,033,300.  
 
3. Policy objective  
 
Maintaining and improving maritime know -how and protecting and promoting employment for 
European seamen.  
 
4. Duration  
 
Ten years (2003 -2013).  
 
5. Rules and conditions  
 
The Royal Decree of 26 April 2009 issued in implementation of Article 37 ter of the Law of 
29 June 1981 laying down the general principles of social security for wage -earners and repealing 
the Royal Decree of 16 May 2001 waiving payment of certain workers ' contributions for the b enefit 
of dredging sector enterprises.  
 
Royal Order of 13 January 2014 waiving payment of certain employers ' contributions and workers ' 
contributions for the benefit of shipping and towing sector enterprises.  
 
8  AID FOR THE SHIPPING, DREDGING AND TOWING SECT ORS  
1. Form of the subsidy  
 
Exemption from payment of the professional withholding tax on the part of the employer . 
 
2. Amount in 2015 and 2016  
 
2015  
Aid to the merchant marine : €37,706,467.14 
Aid to the dredging sector : €9,149,384.80  
Aid to the towing sector : €2,768,087.77  
 
2016  
Aid to the merchant marine : €38,660,594.54  
Aid to the dredging sector : €6,036,055.16  
Aid to the towing sector : €4,694,929.90  
 
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 G/SCM/N/315/EU/Add.2  
 
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  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 subparagr aph 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 wh ich 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 the professional withholding tax for 
those workers who fall within the sc ope of the measure, i.e. only the crew members that hold a 
seaman 's licence.  
 
9  PROMOTION OF COMBINED RAIL TRANSPORT OF INTERMODAL TRANSPORT UNITS IN 
2015 AND 201 6; AID FOR SINGLE -WAGONLOAD TRAFFIC IN 201 5 AND 201 6  
1. Form of the subsidy  
 
Combined transport  and single -wagonload traffic.  
 
Direct subsidy.  
 
2. Amount in 201 5 and 201 6 
 
Combined transport:  
 
2015: €4.396 million;  
2016: €4.5 million.  
 
Single -wagonload traffic:  
 
2015: €10.5 million;  
2016: €10.5 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 activity centres. This aid is needed in view of the expense of rail tra nsport over the short 
distances covered in Belgium.  
 
4. Duration  
 
Combined transport and single -wagonload traffic:  
 
Ends on 31 December 201 6. 
 
5. Rules and conditions  
 
Combined transport.  
 
The authorities undertake to refrain from implementing the aid mea sure 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 the 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 . 
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  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.  
 
BELGIUM — BRUSSELS -CAPITAL REGI ON 
AID IN 201 6 
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 pre -startup activiti es, studies and external advice  
 
Aid for employment   
 
• Order of 11 March 2004 on vocational transition premiums  
• Ordinance of 18 March 2004 on  social integration enterprises  
  
Aid for research, development and innovation  
• Ordinance of 26 March 2009 on the promotion on resea rch, development and innovation  
 
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 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 2 015 
 
Aggregate amounts : 
 
Legislation  Number of 
decisions taken  Subsidized 
amount of the 
investment  
(€) Amount decided  
(€) Average rate of 
aid 
Ordinance of  
13 December 2007  297 79,045,727  10,340,679  13.1% 
 
Amounts for enterprises situated inside a development zone  
 
Legislation  Number of 
decisions taken  Subsidized 
amount of the 
investment  
 (€) Amount decided  
(€)  Average rate of 
aid  
Ordinance of  
13 December 2007  59 14,245,026  3,379,231  23.7% 
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  Amounts for enterprises situated outside a development zone  
 
Legislation  Number of 
decisions taken  Subsidized 
amount of the 
investment  
 (€) Amount decided  
(€) Average rate of 
aid  
Ordinance of  
13 December 2007  238 64,800,701  6,961,448  10.7% 
 
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 income 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.  
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 d evelopment 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%  
"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%  
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  4. Statistical data permitting an assessment of t he trade effects of the subsidy  
 
 60% of the investment subsidies was allocated to dossiers submitted by industrial and 
non-industrial enterprises;  
 40% 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 201 5 
 
Type of investment  Number of 
programmes  Subsidized 
amounts  
(€) Amount of 
premiums  
(€) Average rate 
of aid  
Advice  728 12,341,621  6,039,948  48.9% 
Studies  65 797,268  373,142  46.8% 
Prestart -up activities  31 270,873  131,810  48.7% 
TOTAL  824 13,409,732  6,544,900  48.8% 
 
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 . 
  
1. Form of the subsidy  
 
Financial aid is granted in the form of a premium.  
 
2. Amount of aid granted in 201 5 
 
Commitment s: €15,125; 
Disburse ments : €12,625. 
 
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 20 15, 9 jobseekers gained employment under this measure.  
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  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-repayable subsidy . 
 
2. Amount of aid granted in 201 5 
 
Commitments : €8,965,999.70 ; 
Disbursements : €8,350,000.00 . 
 
3.  Policy objective and/or purpose of the subsidies  
 
To permit the funding of social 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 are 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 th e subsidy  
 
As at 15 February 2016, from a total of 108 dossiers, 1,514 people (full -time equivalents) working 
in local development initiatives and integration enterprises had benefited from this legislation.  
 
2  AID FOR RESEARCH, DEVELOPMENT AND INNOVATION  
Title 
 
 Ordinance of 26 March 2009 on the promotion of research, development and innovation 
(industrial research subsidies) . 
1. Form of the subsidy  
 
BR = Intellectual property right  
DA = Experimental development in the form of a repayable advance  
DS = Experimental development in the form of a subsidy  
JEI = Young innovative enterprise  
PO = Procedural and organizational innovation  
PXE = Project preparation - international partnerships  
R = Industrial research  
 G/SCM/N/315/EU/Add.2  
 
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  2. Amount of aid granted in 201 5 
 
Type Payments  Commitme nt GBER /Framework  Article  
BR €141,708.20 €450,541.00 GBER  Art. 20  
CC €175,829.04 / GBER  Art. 18  
CI €17,500.00 / GBER  Art. 18  
DA €394,480.00  €976,486.00 GBER  Art.15 § 4, 5 and 6 
DS €4,142,190.20 €5,805,601.00 GBER  Art.15 § 1, 2 and 3 
F €121,749.71 €45,169.00 GBER  Art. 19  
JEI €941,652.53 €1,500,000.00 Framework  Art. 21  
PO €405,856.74 €94,471.00 Framework  Art. 16  
PXE €110,932.87 €92,207.00 GBER  Art. 23  
R €3,187,500.48  €3,450,070.00 GBER  Art.14  
PR €296,922.31 €464,360.00 GBER  Art. 18 
COC €269,651.00 €2,496,564.00 GBER  Art.14  
LL-IBC €110,112.35 / GBER  Art.14  
 
3. Policy objective and/or purpose of the subsidies  
 
To strengthen basic industrial research by Brussels enterprises . 
 
4. Duration of aid  
 
Three 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.  
 
AID IN 201 7 
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 pre -startup activities, studies and ext ernal advice  
 
Aid for employment  
  
 Order of 11 March 2004 on vocational transition premiums  
 Ordinance of 18 March 2004 on social integration enterprises  
 
Aid for research, development and innovation  
 
 Ordinance of 26 March 2009 on the promotion of research, development and innovation.  
 
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 growth 
in favour of micro, small and medium -sized enterpri ses, 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 inv estment premium . 
 G/SCM/N/315/EU/Add.2  
 
- 16 - 
 
  2. Amount of aid granted in 2 016 
 
Aggregate amounts  
 
Legislation  Number of 
decisions taken  Subsidized 
amount of the 
investment  
(€) Amount decided  
(€) Average rate of aid  
Ordinance of  
13 December 2007  332 87,757,072  11,978,894  13.65% 
 
Amounts for enterprises situated inside a development zone  
 
Legislation  Number of 
decisions taken  Subsidized 
amount of the 
investment  
(€) Amount decided  
(€) Average rate of aid  
Ordinance of  
13 December  2007 94 35,142,545  6,259,877  17.81 % 
 
Amounts for enterprises situated outside a development zone  
 
Legislation  Number of 
decisions taken  Subsidized 
amount of the 
investment  
(€) Amount decided  
(€) Average rate of aid  
Ordinance of  
13 December 2007  238 52,614,527  5,719,017  10.87 % 
 
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 pr omotion 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 income 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.  
 
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 . 
 G/SCM/N/315/EU/Add.2  
 
- 17 - 
 
  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% 
"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% 
 
4. Statistical data permitting an assessment of the trade effects of the subsidy  
 
- 60% of the investment subsidies was allocated to dossiers submitted by industrial and 
non-industrial enterprises ; 
- 40% 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 me dium-sized enterprises  
1. Form of the subsidy  
 
Financial aid is granted in the form of a premium . 
 
2. Amount of aid granted in 201 5 
 
Type of investment  Number of 
programmes  Subsidized 
amounts  
(€) Amount of 
premiums  
(€) Average rate  
of aid  
Advice  791 12,991,467  6,133,889  47.21% 
Studies  51 502,059  245,620  48.92% 
Prestart -up activities  29 143,392  71,393  49.79 % 
TOTAL  871 13,636,918  6,450,902  47.30% 
 G/SCM/N/315/EU/Add.2  
 
- 18 - 
 
  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 Order of 20 December 1963 relating to employment and unemployment  
 
1. Form of the subsidy  
 
Financial aid is granted in the form of a premium.  
 
2. Amount of aid granted in 201 6 
 
Commitments : €11,000 ; 
Disbursements : €14,875 . 
 
3. Policy objective and/or purpose of the subsidy  
 
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 of the subsidy   
 
12 months per subsidy . 
 
5.  Statistical data permitting an assessment of t he trade effects of the subsidy  
 
In 20 16, eight jobseekers gained employment under this measure.  
 
1.4  Aid for employment  
 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 subsidies . 
 
2. Amount of aid grante d in 201 6 
 
Commitments : €8,965,999 ; 
Disbursements : €8,624,902 . 
 
3. Policy objective and/or purpose of the subsidy  
 
To permit the funding of social 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 are granted annually within the framework of an agre ement covering a period of 
four years. During that period, th e entity in question may ask for four annual payments.  
 G/SCM/N/315/EU/Add.2  
 
- 19 - 
 
  5.  Statistical data permitting an assessment of t he trade effects of the subsidy  
 
The target public  (on the basis of which the social economy entities are approved) is made up  of: 
 jobseekers who have been unemployed for at least 12 months and who have obtained at most 
a certificate of lower se condary education or equivalent;  
 jobseekers, regardless of the diplomas they have obtained , who have been unemployed for  at 
least 60 months ;  
 welfare  recipie nts, 
 workers employed under an employment contract linked to the activation of an unemployment 
benefit or  an integration income.  
As at  15 February 2017 , from a total of 116 approved  entities , 1,605.5 people (full -time 
equivalents)  belonging to the target p ublic were  working in local development initiati ves and 
integration enterprises.  
 
2  AID FOR RESEARCH, DEVELOPMENT AND INNOVATION  
Title 
 
 Ordinance of 26 March 2009 on the promotion of research, development and innovation 
(industrial research subsidies)  
1. Form of the subsidy  
 
BR = Intellectual property right  
DA = Experimental development in the form of a repayable advance  
DS = Experimental development in the form of a subsidy  
JEI = Young innovative enterprise  
PO = Procedural and organizational innovation  
PXE = Project preparation - international partnerships  
R = Industrial research  
 
Amount of aid granted in 2016  
 
Type  Designation  Payments  Commitments  Number of 
dossiers  2016  
BR Intellectual property right  €212,233.09 €189,246.00 5 
COC Co-create  €1,231,943.60 €5,015,867.00 24 
COCO  Project preparation – Co-create  €239,976.71 €263,060.00 12 
DA Experimental development, in the 
form of repayable advances  €1,137,786.09 €1,358,149.00 4 
DS Experimental development in the 
form of a subsidy  €3,362,259.98 €3,400,182.05 17 
EU-AAL Assist ed Ambient Living  €142,298.83 €0.00 0 
EUART  Artemis  €49,596.87 €0.00 0 
EU-ECSEL  ECSEL  €168,298.22 €0.00 0 
EURB  Artemis  €90,606.00 €302,020.00 3 
EUST  Eurostar s €115,041.15 €0.00 0 
F Feasibility studies  €67,617.12 €91,788.00 2 
JEI Young innovative enterprise  €1,201,840.05 €1,500,000.00 3 
LL-IBC Living lab  €213,256.52 €0.00 0 
PO Procedural and organizational 
innovation  €225,937.76 €231,562.00 2 
PXE Project preparation - international 
partnerships  €7,490.39 €12,566.00 2 
R Industrial research  €2,937,612.25 €5,612,786.00 14 
TOTAL  €12,934,223.11 €17,977,226.05 88 
 G/SCM/N/315/EU/Add.2  
 
- 20 - 
 
  2. Policy objective and/or purpose of the subsidies  
 
To strengthen basic industrial research by Brussels enterprises . 
 
3. Duration of aid  
 
Three to 36 months of subsidization.  
 
4. Statistical data permitting an assessment of the trade effects of the subsidy  
 
Not assessable in the short or medium term.  
 G/SCM/N/315/EU/Add.2  
 
- 21 - 
 
  BELGIUM — WALLOON REGION (FIGURES FOR 2013 -2014)  
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 fr om immovable assets (maximum five years, although this 
may be increased to seven years for equipment in the case of the creation of SMEs) for investment 
in immovable assets, including investment in real property and fixtures.  
 
2. 2015 budget  
 
The budget fo r 2013 amounted to € 88.95 million.  
 
The premiums are awarded for a wide range of projects and sectors of activity . 
 
 2016 budget  
 
The budget for 2014 amounted to € 100.16 million.  
 
The premiums are awarded for a wide range of projects and sectors of activit y. 
 
3. Policy objective  
 
The incentives created to assist the socio -economic development of the Walloon Region are 
awarded, via a grant 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 contribution 
to achieving these aims.  
 
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 €50  million or an annual balance sheet total not 
exceeding €43  million.  
 
The premiums are awarded to SMEs in the industrial, hand icraft, 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 DISADVANTAGED REGIONS  
2.1  Decree of 11 March 2004 on regional incentives i n favour of large enterprises 
Implementation Order of 6 May 2004  
This schem e 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. 
 G/SCM/N/315/EU/Add.2  
 
- 22 - 
 
  1. Form of the subsidy  
 
Investment premium (non -repayable premium) irrespective of the investment financin g method. 
Investments eligible to receive a premium are those in tangible and intangible fixed assets . 
 
Exemption from the tax on income from immovable assets (maximum seven years) for investment 
in immovable assets, including investment in real property a nd fixtures . 
 
2. 2015 budget  
 
The budget amounted to € 9.1 million.  
 
The premiums are awarded for a wide range of projects and sectors of activity . 
 
 2016 budget  
 
The budget amounted to € 12.5 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 si tuated in a development zone in the Walloon Region and which have an investment 
programme significantly contributing to sustainable development. Such investments must not 
compromise the balance between the economic, social and environmental components of 
sustainable development. The incentives must be necessary for the implementation of the 
investment programme . 
 
In order to assess the importance of an investment programme in relation to sustainable 
development, the Government takes into particular consider ation the nature of the investment 
programme, its stage of development, the field of activity in which it operates and the economic 
environment in which it is implemented.  
 
The arrangements for granting the incentive are the subject of an agreement conclud ed between 
the parties . 
 
The incentives are granted in accordance with European Community regulations and, in particular, 
the Multisectoral Community Framework on regional aid for  large investment projects, the 
guidelines concerning State aid in the agricu ltural sector, 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 20 14-2020  
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.  
 G/SCM/N/315/EU/Add.2  
 
- 23 - 
 
  These Orders of 17  January  2008 introduced a scheme of assistance relating to the "Convergence" 
and "Competitiveness and Employment" programmes for large enterprises and SMEs . 
 
In the framework of the aid co -financed by the European Union (ERDF) under the Programme 
2014-2020, the purpose of measure 1.1.1 is to stimulate existing SMEs or those being created.  
 
1. Form of the subsidy  
 
Regional aid is  co-financed by the European  Union (E RDF). The aid takes the form of an 
investment premium as described above.  
 
2. 2015 budget (regional component ) 
 
Since 2015 marked the transition between the conclusion  of the previous programme (2007 -2013) 
and the imple mentation of the new programme (2014 -2020), there were no commitments.  
 
3. 2016 budget (regional component ) 
 
The budget amounted to €1 4.9 million. The premiums are awarded for a wide range of projects 
and sectors of activity (divided among 16 eligible fields of activity) . 
 
4.  Policy objective  
 
The same as under the points above, except insofar as there are specific sectoral requirements 
and a minimum number of jobs to be created (five or ten units depending on the size of the 
enterprise) . 
 
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 . 
 
3  RESEARCH AND TECHNOLOGY AID  
3.1  Decree of 3 July 2008 on support for research, d evelopment 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 res earch activities by enterprises.  
B. Subsidies for experimental develo pment activities by enterprises.  
C. Repayable advances for experimental develo pment activities by enterprises.  
D. Industrial property rights subsidies for sma ll and medium -sized enterprises (brevets) . 
E. Subsidies for young innovative small enterprises.  
F. Subsidies for process innovations in the services of small and medium -sized enterprises 
and non-autonomous ente rprises of small to medium size.  
G. Subsidies for organizational innovations in the services of small and medium -sized 
enterprises and non -autonomous ente rprises of small to medium size.  
H. Subsidies for innovation advisory services and innovation support services for sma ll 
and medium -sized enterprises.  
I. Subsidies for the temporary employment of staff for sm all and medium -sized enterprises.  
J. Subsidies for international partnerships for sma ll and medium -sized enterprises.  
 G/SCM/N/315/EU/Add.2  
 
- 24 - 
 
  2. 2015 and 201 6 budgets  
 
The amount of aid consists of a percentage of the admissible expenditure for the accepted project . 
 
Form of the  aid Budget total in  2015  Budget total in  2016  
A. 18,980,300 19,725,900 
B. 0 0 
C. 77,595,000 78,500,900 
D. 1,079,998.43 1,599,370.58 
E, 0 0 
F. 157,200 531,400 
G. 0 0 
H. 2,659,282.98 5,196,620.45 
I. 2,021,316.72 2,249,687.20 
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 ad ministrative 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 ha s decided 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 . 
 
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 EXPANSION - DECREE OF 31 JANUARY 2003 ON THE ECONOMIC 
SUPPORT POLICY (REPLACED BY DECREE OF 16 MARCH 2012)  
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 content of the 2012 decree is very similar to the 2003 
decree and contains merely a consolidation of more recent EU state aid legislation.  
 
Starting from 16 March 2012, new aid schemes are implemented on the basis of the new decree. 
The old decree continues to be applicable to existing aid schemes.  
 
1.1  Decision of the Flemish Government of 10 October 2003 regarding the granting of 
aid to small and medium -sized enterprises for investments in the Flemish Region  
(growth premium – EXPIRED ) 
1.2  Decision of the Flemish Government of 12 December 2003 regarding the granting of 
aid to large enterprises for investments in assisted areas in the Flemish Region (regional 
aid map 2000 -2006: EXPIRED ) G/SCM/N/315/EU/Add.2  
 
- 25 - 
 
  1.3  Decision of the Flemish Gove rnment of 1 October 2004 regarding the granting of aid 
to enterprises for ecological investments in the Flemish Region – amended by the 
Decision of the Flemish Government of 16 May 2007 and by the Decision of the Flemish 
Government of 16 January 2009 (ecol ogical premium): REPLACED by a new version - 
Decision of the Flemish Government of 17  December 2011 regarding the granting of aid 
to enterprises for ecological investments in the Flemish Region  
1. Form of aid  
 
This scheme is aimed at investment aid, but ex clusively for ecological investments, as defined in 
the General Block Exemption Regulation (GBER) No. 800/2008 of the European Commission 
(OJ, 9/8/2008, L 214).  
 
2. Amount of aid in 201 5 and 201 6 
 
In 201 5, the Flemish Government granted aid for ecological investments based on this scheme for 
a total budget of €6. 15 million.  
 
In 201 6, the Flemish Government granted aid for a total budget of € 7.98 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 201 0 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 2020.  
 
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.  
 
Depending on the type of investment (ecological, energy, etc.), various aid intensities are possible, 
within the m aximum limits of the EU General Block Exemption Regulation. 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 order 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 acceptanc e 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. Th e maximum aid amount is €1 million, but the aid 
intensity remains at 20 -40%. The Decision is based upon the EU General Block Exemption 
Regulation.  
 G/SCM/N/315/EU/Add.2  
 
- 26 - 
 
  1.4  Decision of the Flemish Government of 22 February 2008 regarding strategic 
training or investment programs f or enterprises in the Flemish Region, REPLACED by 
Decision of the Flemish Government of 17 July 2013 regarding strategic transformation 
aid for enterprises in the Flemish Region.  
1.  Form of aid  
 
The 2013 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 contributes 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.  
 
2. Amount of aid in 201 5 and 201 6 
 
In 201 5, a total of € 37.24  million was attributed to this type of aid ( 13.04  million to training aid, 
13.85  million to SME investment aid and 10.34  million to regional investment aid for large 
enterprises).  
 
In 201 6, a total of €  66.23  million was attributed to this type of aid ( 29.20  million to training aid, 
28.56  million to SME investment aid and 5.13 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 Flemish 
Region and provides the Flemish Government with a strong tool for attracting (ne w) 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 l ead 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 hori zontal objectives. The promotion of investments by SMEs is one of the 
best ways of ensuring that. The aid scheme aims at promoting entrepreneurship.  
 
The training aid part is also 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 acquire 
more skills and competences which increase their value on the labour mark et.  
 
4. Time-frame  
 
The decision of the Flemish Government of 17 July 2013  was based upon the 2008 GBER  and was 
amended to fit the 2014 GBER starting from 1 January 2015.  
 G/SCM/N/315/EU/Add.2  
 
- 27 - 
 
  5. Statistics  
 
There are no statistics available which could contribute to the eval uation 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 investment aid scheme has been developed to provide aid to SMEs throughout Flemish 
territory and large enterprises within assisted areas. Only "strategic" or large investment programs 
qualify for aid. A beneficiary has to invest at least €8 million. The maximum aid amount is  10% of 
the eligible investment costs. The scheme envisages economic, social and ecological criteria for 
which the beneficiary can score points. The minimum score is 50/100. Between 50 and 100 points, 
the beneficiary receives from 5 % to 10% aid. There is an o verall maximum of €1 million in aid.  
 
The training aid scheme has been developed to provide aid for SME's and large enterprises 
throughout Flemish territory for "strategic" or large training program mes. The maximum training 
aid amount is 25% of the eligibl e investment costs. The scheme envisages economic, social and 
ecological criteria for which the beneficiary can score points. The minimum score is 50/100. 
Between 50 and 100 points, the beneficiary receives from 20 % to 25% aid. There is an overall 
maximum of €1 million aid for a beneficiary.  
 
2  AID TO ENTERPRISES - DECISION OF THE FL EMISH GOVERNMENT OF 
19 DECEMBER  2008 REGARDING THE GRANTING OF AID TO SMALL AND MEDIUM -SIZED 
ENTERPRISES FOR ENTREPRENEURSHIP -ENCOURAGING SERVICES (SME PORTFOLIO, 
FORMERLY KNOWN AS BUDGET FOR ECONOMIC ADVICE – BE(A) ) 
The old Decision of the Flemish Government of 19 December 2008 regardin g the granting of aid to 
SMEs for entrepreneurship encouraging services (also called SME Portfolio), which entered into 
force on 1 January 2009 , was replaced in 2016 by a new but similar aid scheme . Various 
implementing ministerial decisions were issued.  
 
The new scheme is based upon the EU " de-minimis " regulation 1407/2013 of 18 December 2013 
(OJ of 24 December 2013, L 352).  
 
1. Form of aid  
 
The system is fully web -based and paperless. This scheme is aimed at SMEs. There are two kinds 
of aid possible.  
 
(1) SME Portfolio  
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 eligibl e costs should minimally be 
€100 for a training and €500 for a consultancy or adviso ry service. The subsidy is set at 30% of 
the eligible costs for a medium -sized enterprise and at 40% for a small enterprise.  
 
The maximal aid amou nt per beneficiary is set at €15, 000 per year for a medium -sized enterprise 
and at €10,000 for a small enterp rise. 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.  
 G/SCM/N/315/EU/Add.2  
 
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  (2) SME growth projects  
A beneficiary that develops 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, i nnovation or internationalisation. The Project has to be strategic, 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 aid is granted in the form of a subsidy . The eligible costs should minimally be €20, 000. The 
subsidy is set at 50%.  
 
The maximal aid amount per benefi ciary is set at €25,000 per year for both the strategic 
consultancy or for the employment of a new member of staff.  
 
2. Amount of aid in 201 5 and 201 6 
 
The tota l budget for this scheme in 2015  was €4 5 million.  
The total budget for this scheme in 201 6 was € 50 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 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 system has no time limit (taking into account the duration of the new " de-minimis " regulation 
until 2020).  
 
3  RESEARCH AND DEVELOPMENT  
Support schemes for R&D projects proposed by enterprises in Flanders . 
 
1. Form of the aid  
 
Direct subsidy.  
 
The 2008 aid scheme is still active. It was notified to the European Commission and approved until 
October 2017. A new, similar aid scheme will replace the old Decision in the course of 2017. This 
aid scheme was originally managed by the IWT (Agency for in novation by Science and 
Technology) . As fro m 2016, a new Agency, Flanders Innovation and Entrepreneurship  (AIO) was 
created. Nothing was changed to the content of the aid schemes during this transition.  
2.  Amount of aid in 2015 and 2016  
In 2015, a total o f €166 million was attributed to this aid scheme.  
In 2016, a total of €171 million  was attributed to this aid scheme.  
 
3. Objectives of the aid  
 
Research and development.  
 G/SCM/N/315/EU/Add.2  
 
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  4. Duration of the programme  
 
The current notification is vali d until 5 October 2017  (SA.33193).  A new aid scheme will replace 
the 2008 decision in 2017.  
 
5. Legal basis  
 
Decree of 18  May 1999 regarding a policy for the stimulation of technological innovation, replaced 
by the Decree of 30  April 2009 regarding the organization and financin g of science and innovation 
policy (implemented by Decision of the Flemish Government of 13  November  2009).  
 
Decision of the Flemish Government of 12  December  2008 regulating aid for R&D projects of 
Flemish enterprises.  
 
Date on which decision taken: 25 August 2011  
 
4  AID FOR EMPLOYMENT  
4.1  Decision of the Flemish Government of 28 April 2006 regarding the granting of  a 
50+ employment premium  
1. Form of the aid  
 
This scheme is aimed at granting employment aid, as defined by the EU Commission in its 
Regulation No . 2204/2002 and Regulation No. 800/2008. The scheme has been notified to, and 
approved by, the European Commission (X67/2009, after SA.36093).  
 
2. Amount of aid in 2 015 and 201 6 
 
In 201 5: €30.1 million;  
In 201 6: €22.2 million.  
 
3. Objectives of the aid  
 
The Flemish 50+ employment premium was introduced to encourage the hiring of older workers. 
Employers who hire older jobseekers are eligible for a substantial financial incentive. Since 
1 January  2009 the premium has increased and now amounts to between €400 and €1,500 
per month (for one year) for each unemployed person aged 50 or over who is offered a contract 
for an  indefinite period  
 
4. Duration of the programme  
 
The decision of the Flemish Government of 12  December  2008 came into force on 1  January  2009. 
The scheme follows the time -frame of EU Regulation No.  800/2008.  
 
5. Statistical data  
 
The aim of the aid is to enhance the labour participation of unemployed persons aged 50 or over. 
The impact is thus mainly on employment in very diverse sectors. There are no statistical data 
available that w ould make it possible to assess its effects on world trade.  
 
In 201 5, 2502 50+ employment premiums were paid.  
In 201 6, 1406 50+ employment premiums were paid.  
 
6. Legal basis  
 
Decision of the Flemish Government of 28  April 2006 regarding the granting of a 50+ employment 
premium.  
 G/SCM/N/315/EU/Add.2  
 
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  4.2  Decision of the Flemish Government of 18 July 2008 regarding the professional 
integration of people with a disability  
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 scheme has been notified to , and approved by, 
the European  Commission (X29/2008).  
 
2. Amount of aid in 201 5 and 201 6 
 
In 201 5: €81.88  million;  
In 201 6: €85.96  million.  
 
3. Objectives of the aid 
 
This grant gives employers an assurance  that they will be reimbursed 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. The reason for this graduated approach is that an employer 's costs come mainly 
at the beginning of the employment. The integration of an employee with a disability often takes 
longer and working methods have to be adapted and tasks distributed, etc. It is possible for a 
grant higher than these basic amounts to be paid, but then the emplo yer must demonstrate his 
real additional costs. The regulations also provide for a simplified application for contributions for 
adapting equipment, purchasing adapted tools, employing in terpreters and paying moving or 
accommodation costs.  
 
4. Duration of t he programme  
 
The decision of the Flemish Government of 18  July 2008 came into force on 1  October  2008. 
The scheme follows the time -frame of EU Regulation No.  800/2008 . 
 
5. Statistical data  
 
The aim of the aid is to enhance the labour participation of people w ith 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 201 5, 10,2 83 persons received an integration premium gr ant. 
In 201 6, numbers not available yet . 
 
6. Legal basis  
 
Decision of the Flemish Government of 18 July 2008 regarding the professional integration of 
people with a disability.  
 
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