G/SCM/N/284/EU/Add.20  
 
26 August 2015  
(15-4304)  Page: 1/11  
Committee on Subsidies and Countervailing Measures  Original: English  
 
SUBSIDIES 
NEW AND FULL NOTIFICATION PURSUANT TO ARTICLE XVI:1  
OF THE GATT 1994 AND ARTICLE 25 OF THE AGREEMENT  
ON SUBSIDIES AND COUNTERVAILING MEASURES 
EUROPEAN UNION 
Addendum 
The following addendum to the notification of the European Union relates to subsidy programmes 
of the Netherlands . 
 
_______________ 
 
 G/SCM/N/284/EU/Add.20 
 
- 2 - 
 
  THE NETHERLANDS  
 
 
TABLE OF CONTENTS 
1   REDUCED ENERGY TAX FOR GLASSHOUSE HORTICULTURE (VERLAAGD 
TARIEF GLASTU INBOUW) ................................................................................................ 3  
2   SUBSIDY SCHEME MARKET IN TRODUCTION ENERGY INNOVATIONS 
(MARKTINTRODUCTIE ENERGIE-INNOVATIES; MEI) ........................................................ 3  
3   SUBSIDY SCHEME PROMOTING RENEABLE ENERGY 
(STIMULERINGSREGELING DUUR ZAME ENERGIE, SDE+) ................................................. 4  
4   SUBSIDY SCHEME FOR EN ERGY AND INNO VATION ..................................................... 4  
5   SUBSIDY SCHEME DEMONSTRAT ION OF ENERGY INNOVATION .................................. 5  
6   SUBSIDY SCHEME COMPENSATION INDIRECT COSTS OF EU EMISSION 
TRADING SY STEM ............................................................................................................ 5  
7   SUBSIDY SCHEME GUARANTEE FACI LITY FOR GEOTHERMAL ENERGY ......................... 6  
8   SUBSIDY SCHEME  ROAD PROJECT ............................................................................... 7  
9   SUBSIDY SCHEME PROOF-OF-CONCEP T (VROEG FASE FINANCIERING) ...................... 7  
10   SUBSIDY SCHEME INCENTIVES FOR INNOVATIVE SME'S (MKB-
INNOVATIESTIMULE RING; MIT) ...................................................................................... 8  
11   SUBSIDY SCHEME INNOVATION  CREDIT (INNOVATIEKREDIET) ............................... 8  
12   SUBSIDY SCHE ME EUROSTARS .................................................................................. 9  
13   SUBSIDY SCHE ME CATRENE .................................................................................... 10  
14   THE REGULATION ON ENVIRONMENTAL INVESTMENT DEDUCTION AND 
ACCELERATED DEPRECIATION OF ENVIRONMENTAL INVESTMENTS (VAMIL/M IA) ................................................................................................................. 1 0
 
15   GREEN FUNDS (REGULATION ON GREEN PROJECTS) ............................................... 11  
 
 
 G/SCM/N/284/EU/Add.20 
 
- 3 - 
 
   
1  REDUCED ENERGY TAX FOR GLASSHOUSE HORTICULTURE (VERLAAGD TARIEF GLASTUINBOUW) 
1. Form of the subsidy  
 
Tax measure.  
2. Cost of subsidy  
 
Budget 2013: €68 million. Budget 2014: €70 million. 
 
3.  Policy goals  
 
This tax reduction measure aims to reduce CO2-emissions and to stimulate energy-savings in the 
horticulture sector.  
4.  Duration  
 
Until 2025.   
5.  Consequences for international trade  
 
No effects on international trade.  
 
6.  Legal basis  
 
Dutch Act on Environmental Resource Tax (Wet belastingen op milieugrondslag), art. 1(d) and 
art. 60(1), published in Staatsblad 2008, nr. 1, with amendments.   2  SUBSIDY SCHEME MARKET INTR ODUCTION ENERGY INNOVATIONS 
(MARKTINTRODUCTIE ENERGIE-INNOVATIES; MEI) 
1.  Form of the subsidy  
 
Investment subsidy. 
 2.  Cost of subsidy 
 Budget 2013: €5.4 million. Budget 2014: €0.  
3.  Policy goals 
 
This scheme is targeted to the horticultural sector  and aims to stimulate and accelerate the early 
market introduction of innovative energy systems.   
 4.  Duration  
 Budget for the execution of this measure is presently foreseen until and including 2017.  5.  Consequences for international trade  
 No effects on international trade.   
6.  Legal basis  
 
Ministerial Regulation on Subsidies granted by the Ministry of Agriculture Nature and Food 
Quality (Regeling LNV-subsidies), art. 2:37(1) and Annex 2, chapter 2, published in 
Staatscourant 2007, 32, with amendments.  G/SCM/N/284/EU/Add.20 
 
- 4 - 
 
  This subsidy scheme is since August 2014 part of the Ministerial Regulation on National Subsidies 
granted by the Minister of Economic Affairs (Regeling nationale EZ-subsidies), chapter 2.3, published in Staatscourant 2014, 20679.  
3  SUBSIDY SCHEME PROMOTING RENEABLE ENERGY (STIMULERINGSREGELING 
DUURZAME ENERGIE, SDE+) 
1.  Form of the subsidy  
 
Exploitation grant.  2.  Cost of subsidy  
 Expenditure 2013: €27.2 million. Budget 2014: €3.5 billion. 
 
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  
 
Budget for this measure is decided upon yearly. On the basis of an individual grant the production 
of renewable energy will be subsidized up to a maximum of 15 years.  
 5.  Consequences for international trade  
 No effects on international trade.  6.  Legal basis  
 General Administrative Order for the Promotion of Sustainable Energy (Besluit stimulering duurzame energieproductie), published in Staatsblad 2011, nr. 548 and Staatsblad 2012, nr. 91.  
 
4  SUBSIDY SCHEME FOR ENERGY AND INNOVATION 
1.  Form of the subsidy  
 
Grant.   2.  Cost of subsidy  
 Expenditure 2013: €11 million. Budget 2014: €49 million. 
 
3.  Policy goals  
 
The aim is to stimulate energy innovations to meet climate and energy goals on those themes 
where knowledge institutes and companies (can) have impact. To a large extent these grants go to knowledge institutes and grants to individual companies are in many cases less 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 executed within four years. 
 5.  Consequences for international trade  
 No effects on international trade.   G/SCM/N/284/EU/Add.20 
 
- 5 - 
 
  6.  Legal basis  
 
Ministerial regulation on Subsidy for Energy and Innovation (Subsidieregeling Energie en 
Innovatie), Paragraphs 2.4.1-2.4.17 and 2.4.19-2.4.23, published in Staatscourant 2013, 
nr. 17352, Staatscourant 2014, nr. 8824, and Staatscourant 2014, nr. 16786.  
 The subsidy scheme is since August 2014 part of th e Ministerial Regulation on National Subsidies 
granted by the Minister of Economic Affairs (Regeling nationale EZ-subsidies), chapter 4.2.1.- 
4.2.9. and 4.2.11. - 4.2.18, published in Staatscourant 2014, 20679.  5  SUBSIDY SCHEME DEMONSTRAT ION OF ENERGY INNOVATION 
1.  Form of the subsidy  
 
Grant.  
 
2.  Cost of subsidy  
 
Budget 2013: 0 (this measure did not exist in 2013). 
Budget 2014: €24 million.  3.  Policy goals  
 The aim is to stimulate demonstration of clean te chnology energy innovations to meet climate and 
energy goals on those themes where knowledge in stitutes and companies (can) have impact.   
 
4.  Duration  
 
Budget and duration for this measure is decided upon  on a yearly basis. Projects that are selected 
under this scheme must be executed within four years.  5.  Consequences for international trade  
 No effects on international trade.   
6.  Legal basis  
 
Ministerial Regulation on Subsidy for Energy and Innovation (Subsidieregeling Energie en 
Innovatie), Subparagraph 2.4.18, published in Staatscourant 2014, nr. 16786.  
 The subsidy scheme is since August 2014 part of th e Ministerial Regulation on National Subsidies 
granted by the Minister of Economic Affairs (Reg eling nationale EZ-subsidies), paragraph 4.2.10, 
published in Staatscourant 2014, 20679. 
 6  SUBSIDY SCHEME COMPENSATION INDIRECT COSTS OF EU EMISSION TRADING 
SYSTEM 
1.  Form of the subsidy  
 
Grant. 
 2.  Cost of subsidy  
 
Budget 2013: 0. 
Budget 2014: €77 million. Of this budget €55 million was actually granted.  
3.  Policy goals  
 
The aim of the subsidy is to compensate industry for increased electricity costs that are caused by 
a cost pass-through of CO2-costs that arise from the participation of power plants in the EU 
emissions trading scheme (EU ETS). For some industry sectors these increased electricity costs have a substantial effect on their global competitiveness, causing production and/or investments in G/SCM/N/284/EU/Add.20 
 
- 6 - 
 
  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 presently foreseen until and including 2021. This is in accordance with the EU state aid guidelines regarding this compensation measure. 
 
5.  Consequences for international trade  
 This measure prevents negative effects on international trade. 
 
6.  Legal basis  
 
Original legal basis: Ministerial Regulation on Subsidy for Energy and Innovation (Subsidieregeling 
Energie en Innovatie), chapter 3A, published in Staatscourant 2013, nr. 29895.  
The subsidy scheme is since August 2014 part of th e Ministerial Regulation on National Subsidies 
granted by the Minister of Economic Affairs (Regeling nationale EZ-subsidies), chapter 4.4, published in Staatscourant 2014, nr. 20679.  
7  SUBSIDY SCHEME GUARANTEE FACILITY FOR GEOTHERMAL ENERGY 
1.  Form of the subsidy  
 
Guarantee. 
 2.  Cost of subsidy  
 In 2013 nominally €43 million was awarded in guarantees. Actual expenditure in 2013 was €526,000.   
Budget 2014: €44 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 execution of this measure is presently foreseen until and including 2015. 
 5.  Consequences for international trade  
 No effects on international trade.  
6.  Legal basis  
 
Original legal basis: Ministerial Regulation on Subsidy for Energy and Innovation (Subsidieregeling Energie en Innovatie), chapter 3.4, published in Staatscourant 2013, nr. 4248. 
 
This subsidy scheme is since August 2014 part of the Ministerial Regulation on National Subsidies 
granted by the Ministry of Economic Affairs (Regeling nationale EZ-subsidies), chapter 4.3, 
published in Staatscourant 2014, 20679 and amended by Staatscourant 2014, nr. 27811. 
 G/SCM/N/284/EU/Add.20 
 
- 7 - 
 
  8  SUBSIDY SCHEME ROAD PROJECT 
1.  Form of the subsidy  
 
Individual grant.  
 
2.  Cost of subsidy  
 
The ROAD project is entitled to a maximum grant of €150 million.  
In 2013 no actual payments were made.  Budget 2014: no actual payments were made.  
3.  Policy goals  
 
Demonstration of a large scale CCS (carbon capture and storage) installation; capture at a coal 
fired power installation, transport by pipeline and storage in a depleted gas field offshore. 
 4.  Duration  
 Budget for the execution of this grant is presently foreseen until 2017.  5.  Consequences for international trade  
 No effects on international trade.  
6.  Legal basis  
 
An individual grant on the basis of the Framewor k Act on Subsidies granted by the Ministry of 
Economic Affairs (Kaderwet EZ-subsidies), art. 2, published in Staatsblad 1996, nr 180, with 
amendments.  9  SUBSIDY SCHEME PROOF-OF-CONCEPT (VROEG FASE FINANCIERING)  
1.  Form of the subsidy  
 
Loan. 
 
2.  Cost of subsidy  
 
Budget 2013: Subsidy scheme did not yet exist in 2013. 
Budget 2014: €6,4 million, €1, 2 million granted loans. 
 3.  Policy goals  
 Policy objective is to bridge the financing ga p 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 in 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.   G/SCM/N/284/EU/Add.20 
 
- 8 - 
 
  6.  Legal basis  
 
July 2014 – August 2014: Ministerial Regulation of the Minister of Economic Affairs (Regeling tot 
wijziging van de Subsidieregeling starten, groeien en overdragen van ondernemingen), art. 1 
under A, published in Staatscourant 2014, nr. 17949. 
 Since August 2014: Ministerial Regulation on Na tional Subsidies granted by the Minister of 
Economic Affairs (Regeling nationale EZ-subsidies), chapter 3, paragraph 3.16, published in 
Staatscourant 2014, nr. 20679.   10  SUBSIDY SCHEME INCENTIVES FOR INNOVATIVE SME'S (MKB-
INNOVATIESTIMULERING; MIT) 
1.  Form of the subsidy  
 
Grant.  
 2.  Cost of subsidy 
 Budget 2013: €20 million. Budget 2014: €30 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. This goal and instrument will be reviewed 
on short notice.   
4.  Duration  
 
Until 2016.  
5.  Consequences for international trade  
 
No effects on international trade. 
 
6. Legal basis  
 
Ministerial Regulation Strengths in Innovation (Sterktes in innovaties), chapter 1c, published in 
Staatscourant 2008, nr. 246, with amendments.   The subsidy scheme is since August 2014 part of th e Ministerial Regulation on National Subsidies 
granted by the Minister of Economic Affairs (Regeling nationale EZ-subsidies), chapter 3.4, 
published in Staatscourant 2014, nr. 20679.  
11  SUBSIDY SCHEME INNOVATION CREDIT (INNOVATIEKREDIET)  
1.  Form of the subsidy  
 
Loan / grant.  
 2.  Cost of subsidy  
 
Budget 2013: €81,5 million, granted €35,2 million. 
Budget 2014: €79 million.  G/SCM/N/284/EU/Add.20 
 
- 9 - 
 
  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 technologically innovative and unique.  
 
4.  Duration  
 Until 2016.    5.  Consequences for international trade  
 No effects on international trade.   
6.  Legal basis  
 
Ministerial Regulation Innovation (Subsidieregeling innoveren), chapter 3, published in 
Staatscourant 2008, nr. 243 with amendments.  
 The subsidy scheme is since August 2014 part of th e Ministerial Regulation on National Subsidies 
granted by the Minister of Economic Affairs (Regeling nationale EZ-subsidies), chapter 3.9, 
published in Staatscourant 2014, nr. 20679. 
 12  SUBSIDY SCHEME EUROSTARS  
1.  Form of the subsidy  
 
Grant.  
 
2. Cost of subsidy  
 Budget 2013: €4 million. 
Budget 2014: €18 million. 
 3.  Policy goals  
 This subsidy scheme aims to stimulate SME's to conduct market-oriented technological development. The aim is faster development and gr owth 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 provides 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.    
 
4.  Duration  
 
Until 2016.  
 
5. Consequences for international trade  
 No effects on international trade. 
 
6.  Legal basis  
 
Ministerial Regulation Innovation (Subsidieregeling innoveren), chapter 2, published in 
Staatscourant 2008, nr. 243, with amendments.   
The subsidy scheme is since August 2014 part of th e Ministerial Regulation on National Subsidies 
granted by the Minister of Economic Affairs (Regeling nationale EZ-subsidies), chapter 3.7, published in Staatscourant 2014, nr. 20679.  G/SCM/N/284/EU/Add.20 
 
- 10 - 
 
  13  SUBSIDY SCHEME CATRENE 
1.  Form of the subsidy  
 
Grant. 
 
2.  Cost of subsidy  
 
Budget 2013: €8,6 million. 
Budget 2014: €7 million.  3.  Policy goals  
 This subsidy scheme is an initiative of EUREKA. It aims to strengthen the global competitiveness of 
the European 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 strategy; 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.  
 
4.  Duration  
 
Until 2016.  
 
5.  Consequences for international trade  
 No effects on international trade.  
 
6.  Legal basis  
 
Ministerial Regulation Strengths in Innovation (Sterktes in innovaties), chapter 2, published in 
Staatscourant 2008, nr. 246, with amendments.   
The subsidy scheme is since August 2014 part of th e Ministerial Regulation on National Subsidies 
granted by the Minister of Economic Affairs (Regeling nationale EZ-subsidies), chapter 3.8, published in Staatscourant 2014, nr. 20679.  
14  THE REGULATION ON ENVIRONMENTAL INVESTMENT DEDUCTION AND 
ACCELERATED DEPRECIATION OF ENVIRO NMENTAL INVESTMENTS (VAMIL/MIA)  
1.  Form of the subsidy  
 
Subsidy is given as a tax measure. For environm ental 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 fo r capital equipment of the "Milieulijst 2011", 
"Milieulijst 2012" and the "Milieulijst 2013" falls in three categories: 13.5%, 27% and 36%.   For accelerated depreciation of environmental in vestments (VAMIL) the adva ntage for the recipient 
comes in the form of a liquidity advantage and a possible interest advantage. It enables the firm to 
freely determine the moment and extent of th e depreciation of 75% of the environmental 
investments.  
 G/SCM/N/284/EU/Add.20 
 
- 11 - 
 
  2.  Cost of subsidy  
 
Budget 2011: VAMIL €36; MIA €63 million; total €99 million.  Budget 2012: VAMIL €33; MIA €76 million; total €109 million.  
Budget 2013: VAMIL €24; MIA €105 million; total €129 million. 
Budget 2014: figures not yet available.  
3.  Policy goals  
 
Goal 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 depreciati on of environmental investments (VAMIL).  
 4.  Duration  
 Unlimited.   
5.  Consequences for international trade  
 
No effects on international trade.   
6.  Legal basis  
 
VAMIL/MIA 2011: Decision 24 December 2010, Staatscourant 2010, 20578. VAMIL/MIA 2012: 
Decision 14 December 2011, Staatscourant 2011, 22711; Decision 13 June 2012, Staatscourant 
2012, 11943. VAMIL/MIA 2013: Decision 14 December 2012, Staatscourant 2012, 25541.  
15  GREEN FUNDS (REGULATION ON GREEN PROJECTS)  
1.  Form of the subsidy  
 
Subsidy is given as a tax measure.  
 
2.  Cost of subsidy  
 
€150 million per year. 
The subsidy is calculated to be 1.85% of the green investment.  The cost of the subsidy is calculated at €133 million in 2011. 
The cost of the subsidy is calculated at €113 million in 2012. 
The cost of the subsidy is calculated at €38 million in 2013. The cost of the subsidy in 2014 is not yet known.   
3.  Policy goals  
 
Goal is to stimulate green investment projects.  
 
4.  Duration  
 
Unlimited.  
 5.  Consequences for international trade  
 
No effects on international trade.  
 6.  Legal basis  
 Dutch Act on Income Tax (art. 5.14, Sub 3(a)) publ ished in Staatsblad 2001, 1 with amendments.  
Regulation of 22 June 2005, published Staatscourant 2005, 131 and extended in 
Staatscourant 2007, 71 and 2008, 51 and 2008, 32.  
 Regulation of 29 March 2010, published Staatscourant 2010 nr. 4440. 
__________