G/SCM/N/315/EU/Add.20  
 
24 July 2017 
(17-4073) Page: 1/12 
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 AG REEMENT  
ON SUBSIDIES AND COU NTERVAILING MEASURES  
EUROPEAN UNION 
Addendum  
The following addendum to the notification of the European Union relates to su bsidy programmes 
of the Netherlands . 
 
_______________  
 
 G/SCM/N/315/EU/Add.20  
 
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  THE NETHERLANDS  
 
 
TABLE OF CONTENTS  
 
1   SUBSIDY SCHEME PROOF -OF-CONCEPT (VROEGE FASE  FINANCIERING)  ....................  3 
2   SUBSIDY SCHEME INCEN TIVES FOR INNOVATIVE  SME'S (MKB -
INNOVATIESTIMULERING , MIT)  ................................ ................................ ......................  3 
3   SUBSIDY SCHEME INNOV ATION CREDIT (INNOVA TIEKREDIET)  ................................ . 4 
4   SUBSIDY SCHEME EUROS TARS  ................................ ................................ ....................  4 
5   SUBSIDY SCHEME CATRE NE ................................ ................................ ........................  5 
6   SUBSIDY SCHEME MARKE T INTRODUCTION ENERGY IN NOVATIONS 
(MARTKTINTRODUCTIE E NERGIE -INNOVATIES, MEI)  ................................ ......................  5 
7   REDUCED ENERGY TAX F OR GLASSHOUSE HORTIC ULTURE (VERLAAGD 
TARIEF GLASTUINBOUW)  ................................ ................................ ................................  6 
8   SUBSIDY SCHEME PROMO TION RENEWABLE ENERG Y 
(STIMULERINGSREGELIN G DUURZAME ENERGIE, SDE+)  ................................ .................  6 
9   SUBSIDY SCHEME OFF S HORE WIND (WINDENERG IE OP ZEE)  ................................ ... 7 
10   SUBSIDY SCHEME FOR E NERGY INNOVATIONS  ................................ .........................  8 
11   SUBSIDY SCHEME DEMON STRATION ENERGY AND INNOVATION ..............................  8 
12   SUBISDY SCHEME COMPE NSATION INDIRECT COS TS OF EU -EMISSION 
TRADE SYSTEM (INIDRE CTE EMISSIEKOSTEN)  ................................ ................................  9 
13   SUBSIDY SCHEME GUARA NTEE FACILITY FOR GE OTHERMAL ENER GY .....................  10 
14   SUBSIDY SCHEME ROAD PROJECT  ................................ ................................ ...........  10 
15   SUBSIDY SCHEME PROMO TING THE USE OF RENE WABLE ENERGY BY SMAL L 
INSTALLATIONS (INVE STERINGSSUBSIDIE DUU RZAME ENERGIE, ISDE)  ......................  11 
16   REGULATION ON ENVIRO NMENTAL INVESTMENT D EDUCTION (MIA) AND 
ACCELERATED DEPRECIA TION OF ENVIRONMENTA L INVESTMENTS (VAMIL ) ................  11 
17   SUBISDY SCHEME GREEN  FUNDS  ................................ ................................ ............  12 
 
 G/SCM/N/315/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 2015: €15.05 million. Committed 2015: €10.8 million.  
Budget 2016: €11.4 million. Committed 2016: €10.0 million.  
 
3. Policy goals   
 
Bridging the financing gap for pre -seed and proof -of-concept funding for innovative startups and 
existing SME 's. Private financiers, such as banks,  informal investors, and venture capital firms are 
reluctant to invest in these ventures at an early stage, due to long development paths and 
uncertain commercial potential. The program consists of pre -seed loans for innovative start -ups 
and university spi n-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  
 
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 3, paragraph 3.16, published in Staatscourant 2014, nr. 20679.  
 
2  SUBSIDY SCHEME INCENTIVES FOR INNOV ATIVE SME 'S (MKB -
INNOVATIESTIMULERING , MIT)  
1. Form of the subsidy   
 
Grant.  
 
2. Cost of subsidy   
 
Budget 2015: €35 million. Expenditure 2015: €6.976 million.  
Budget 2016: €35 million. Expenditure 2016: €11.095 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 r esearch institutes. This goal and instrument will be reviewed 
on short notice.  
 
4. Duration   
 
Until 2018.  
 
5. Consequences for international trade   
 
No effects on international trade.  
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  6.  Background and authority  
 
The Ministry of Economic Affairs is res ponsible for the measure. Legal basis of the measure is: 
Ministerial Regulation on National Subsidies granted by the Minister of Economic Affairs (Regeling 
nationale EZ -subsidies), chapter 3.4, published in Staatscourant 2014, nr. 20679.  
 
3  SUBSIDY SCHEME IN NOVATION CREDIT (INN OVATIEKREDIET)  
1. Form of the subsidy   
 
Loan / grant.  
 
2. Cost of subsidy   
 
Budget 2015: €60 million. Expenditure 2015: €45.2 million.  
Budget 2016: €75 million. Expenditure 2016: €39.9 million.  
 
3. Policy goals   
 
With the innovation cre dit 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 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 S ubsidies granted by the Minister of Economic Affairs (Regeling 
nationale EZ -subsidies), chapter 3.9, published in Staatscourant 2014, nr. 20679.  
 
4  SUBSIDY SCHEME EUROS TARS  
1. Form of the subsidy   
 
Grant.  
 
2. Cost of subsidy   
 
Budget 2015: €9.162 million. Ex penditure 2015: €3.164 million.  
Budget 2016: €27.304 million. Expenditure 2016: €9.022 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 a uthorities 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 2021.  G/SCM/N/315/EU/Add.20  
 
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  5. Consequences for international trade   
 
No effects on international t rade.  
 
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 3.7, published in Staatscourant 2014, nr. 20679.  
 
5  SUBSIDY SCHEME CATRE NE 
1. Form of the subsidy   
 
Grant.  
 
2. Cost of subsidy   
 
Expenditure 2015: €5.953 million.  
Expenditure 2016: €6.545 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.  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), ch apter 3.8, published in Staatscourant 2014, nr. 20679.  
 
6  SUBSIDY SCHEME MARKE T INTRODUCTION ENERG Y INNOVATIONS 
(MARTKTINTRODUCTIE E NERGIE -INNOVATIES, MEI)  
1. Form of the subsidy   
 
Investment subsidy.  
 
2. Cost of subsidy   
 
Committed 2015: - 
Committed 2016: 6 .3 million  
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  3. Policy goals   
 
This scheme is targeted to the greenhouse horticultural sector and aims to stimulate and 
accelerate the early market introduction of innovative energy systems  
 
4. Duration   
 
Budget for the implementation of this measure is cur rently 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: 
Minister ial Regulation on National Subsidies granted by the Minister of Economic Affairs (Regeling 
nationale EZ -subsidies), chapter 2.10, published in Staatscourant 2014, 20679.  
 
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 2015: €102 million.  
Budget 2016: €116 million.  
 
Information about the actual expenditure is not yet available.  
 
3. Policy goals   
 
This tax reduction measure aims to reduce CO2 -emissions as well a s 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 fo r the measure. Legal basis of the measure is: 
Article 1(d) and Article 60(1) of the Dutch Act on Environmental Resource Tax (Wet belastingen op 
milieugrondslag)  given through the Minister of Finance, published in Staatsblad 1994, nr. 923, 
subsequently amen ded. 
 
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 eac h 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 renewable energy will be subsidized up to a G/SCM/N/315/EU/Add.20  
 
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  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   
 
Committed Budget 2015: €104 million.  
Committed Budget 2016: €170 million.  
 
3. Policy goals   
 
The m ain 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 years Subsidies are 
provided to producers of renewable ener gy, 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 trade   
 
No effects on international trade.  
 
6. Backgroun d 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 S HORE WIND (WINDENERG IE 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 2015: - 
Budget 2016: €5 billion (5 000 000 000). Approximately €2.6 billion 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 M W in 
the period 2015 -2019, it is a precondition that the cost of offshore wind power will decr ease by 
40% in the coming years.  
 
Three offshore wind farm zones will be used for the deployment of the 3,500 MW new offshore 
wind capacity: Borssele (1,400 MW) t endered in 2016, South Holl and coast wind farm zone 
(1,400  MW) and North Holland coast wind farm zone (700 MW); both to be tendered in the course 
of 2017 -2019.  
 
4. Duration   
 
On the basis of an individual grant the production of off shore wind will be subs idized up to a 
maximum of 15 years.  
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  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 Admini strative 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 Aff airs (Regeling 
nationale EZ -subsidies) chapter 3, paragraph 3.16, published in Staatscourant 2014, 20679.  
 
Ministerial Regulation on off shore wind 2015 (Regeling van de Minister van Economische Zaken 
van 30 juni 2015, nr. WJZ/15031513, tot aanwijzing van productie -installaties voor het opwekken 
van hernieuwbare elektriciteit met behulp van windenergie op zee als een subsidiabele categorie in 
het kader van de stimulering van duurzame energieproductie (Regeling windenergie op zee 2015), 
published in Staatsco urant 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 van productie -installaties voor het opwekken 
van hernieuwbare elektriciteit met behulp van windenergie op zee als een subsidiabele categorie 
voor 2016 in het kader van de stimulering van duurzame energieproductie (Regeling windenergie 
op zee 2016))., published in Staatscourant 2016, nr. 35873.  
 
10  SUBSIDY SCHEME FOR E NERGY INNOVATIONS  
1. Form o f the subsidy   
 
Grant.  
 
2. Cost of subsidy   
 
Budget 2015: €45 million. Expenditure 2015: €17 million.  
Budget 2016: €46 million. Expenditure 2016: €45 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 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.  
 
11  SUBSIDY SCHEME DEMONST RATION ENERGY AND IN NOVATION  
1. Form of the subsidy   
 
Grant.  
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  2. Cost of subsidy   
 
Budget 2015: €34 million. Expenditure 2015: €3 million.  
Budget 2016: €30 million. Expenditure 2016: €15 million.  
 
3. Policy goals   
 
The aim is to stimula te demonstration of clean technology energy innovations to meet climate and 
energy goals on those themes where knowledge institutes and companies (can) have impact.  
 
4. Duration   
 
The budget and duration for this measure is decided upon on a yearly basis. Projects that are 
selected under this scheme must be implemented within four years.  
 
5. Consequences for international trade   
 
No effects on international trade.  
 
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 COMPE NSATION INDIRECT COS TS OF EU -EMISSION TRADE 
SYSTEM (INIDRECTE EM ISSIEKOSTEN)  
1. Form of the subsidy   
 
Grant to industries that pay cost pass -throughs of CO2 -costs that arise from the participa tion of 
power plants in the EU emissions trading scheme.  
 
2. Cost of subsidy   
 
Budget  2015: €77 million. Expenditure 2015: €32 million.  
Budget 2016: €77 million. Expenditure 2016: €45 million.  
 
3. Policy goals   
 
The aim of the subsidy is to compensate industry for increased electricity costs that are caused by 
a cost pass -through of CO2 -costs that arise from the participation of power plants in the EU 
emissions trading scheme (EU ETS). For some industry sectors these increased electricity costs 
have a substantial effect on their global competitiveness, causing production and/or investments in 
these sectors to shift to regions outside the EU that are not subject to a 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 (Reg eling 
nationale EZ -subsidies), chapter 4.4, published in Staatscourant 2014, nr. 20679.  
 G/SCM/N/315/EU/Add.20  
 
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  13  SUBSIDY SCHEME GUARA NTEE FACILITY FOR GE OTHERMAL ENERGY  
1. Form of the subsidy   
 
Guarantee.  
 
2. Cost of subsidy   
 
Budget 2015: €44 million. Committed 2015: €28.9 million.  
Budget 2016: €93 million. Committed 2016: €31.873 million.  
 
3. Policy goals   
 
The guarantee covers the geological risk that a geothermal project obtains less power than 
foreseen in the geological research. This i s necessary to stimulate the development of geothermal 
energy in the Netherlands.  
 
4. Duration   
 
Budget for the implementation of this measure is currently foreseen until and including 2017.  
 
5. Consequences for international trade   
 
No effects on interna tional 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 2014, 20679 and amended by 
Staatscourant 2014, nr. 27811.  
 
14  SUBSIDY SCHEME ROAD PROJECT  
1. Form of the subsidy   
 
Individual grant to coal fired power plant operators.  
 
2. Cost of subsidy   
 
The project is ent itled to a maximum grant of €150 million. No actual payments were made in 
2015 and 2016.  
 
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 fi eld 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 re sponsible for the measure. Legal basis of the measure is: An 
individual grant on the basis of Article 2 of the Framework Act on Subsidies granted by the Ministry 
of Economic Affairs (Kaderwet EZ -subsidies), published in Staatsblad 1996, nr. 180, with 
amend ments.  G/SCM/N/315/EU/Add.20  
 
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  15  SUBSIDY SCHEME PROMO TING THE USE OF RENE WABLE ENERGY BY SMAL L 
INSTALLATIONS (INVES TERINGSSUBSIDIE DUUR ZAME ENERGIE, ISDE)  
1. Form of the subsidy   
 
Grant.  
 
2. Cost of subsidy   
 
Budget 2015: - 
Budget 2016: €70 million. Expenditure 2016: €18 million.  
 
3. Policy goals   
 
The aim of this subsidy scheme is to stimulate the use of renewable energy (heat) by small 
installations. The subsidy is available for individuals and corporations.  
 
4. Duration   
 
2016-2020.  
  
5. Consequences for international trade   
 
No effects on international trade.  
 
6. Background and authority  
 
The Ministry of Economic Affairs is responsible for the measure. Legal basis of the measure is: 
Ministerial Regulation on National Subsidies granted by the Minister of Economic Affairs (Regel ing 
nationale EZ -subsidies), chapter 4.5, published in Staatscourant 2014, 20679.  
 
16  REGULATION ON ENVIRO NMENTAL INVESTMENT D EDUCTION (MIA) AND 
ACCELERATED DEPRECIA TION OF ENVIRONMENTA L INVESTMENTS (VAMIL ) 
1. Form of the subsidy   
 
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 "Milieul ijst 2011", 
"Milieulijst 2012" and the "Milieulijst 2013 " 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 p ossible interest advantage. It enables the firm to 
freely determine the moment and extent of the depreciation of 75% of the environmental 
investments.  
 
2. Cost of subsidy   
 
Budget and Expenditure 2015: MIA €102 million; VAMIL €30 million.  
Budget and Expenditure 2016: MIA €108 million; VAMIL €20 million.  
 
3. Policy goals   
 
The aim is to stimulate investments in environmental friendly c apital equipment made possible by 
applying a reduction in the tax base, whi ch compensates a part  of the costs (MIA) or give an 
increase in the flexibility of the depreciation of env ironmental investments (VAMIL).  
 
4. Duration   
 
Until at least 2018. The MIA -measure was initiated in 2000. The VAMIL -measure was initiated in 
1999.  
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  5. Consequences for international trade   
 
No effects on international trade.  
 
6. Background and authority   
 
The Ministry of Infrastructure and the Environment is responsible for the measures.  
Legal basis of the measures is Article 3.31, paragraph 2 and A rticle 3.42a, paragraph 2 of the 
Dutch Act on Income Tax, published in Staatsblad 2000, 215 with amendments.  
VAMIL/MIA 2015: Decision 4 December 2014, published in Staatscourant 2014, nr. 36122  
VAMIL/MIA 2016: Decision 15 December 2015, published in Staat scourant 2015, nr. 45868  
 
17  SUBISDY SCHEME GREEN  FUNDS  
1. Form of the subsidy   
 
Tax measure.  
 
2. Cost of subsidy  
 
Budget and expenditure 2015: €87 million  
Budget and expenditure 2016: €87 million.  
 
3. Policy goals   
 
The aim of this subsidy scheme is to stimulate green investment projects.  
 
4. Duration   
 
Unlimited. The  measure was initiated in 1995.  
 
5. Consequences for international trade   
 
No effects on international trade.  
 
6. Background and authority   
 
The Ministry of Infrastructure and the Environment is responsible for the measures.  
Legal basis of the measures is Article 5.14, paragraph 3 sub a of the Dutch Act on Income Tax, 
published in Staatsblad 2000, nr. 215 with amendments.  
Regulation of 30 March 2016, published in Staatscourant 2016, nr. 15992  
 
 
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