G/SCM/N/315/EU/Add.9  
19 July 2017 
(17-3927) Page: 1/24 
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 subs idy programmes 
of Finland . 
 
_______________  
 
 G/SCM/N/315/EU/Add.9  
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  FINLAND  
 
 
TABLE OF CONTENTS  
1   AID TO SMALL AND MED IUM-SIZED ENTERPRISES  ................................ .....................  3 
1.1   STATE  AID FOR THE INTERNATIONALISATION  OF SMEs  ................................ ...................  3 
1.2   LOAN AND GUARANTEE PROGRAMME FOR SMEs ................................ ..............................  3 
1.3   ENTREPRENEUR LOAN  ................................ ................................ ................................ .. 4 
1.4   RESCUE AND RESTRUCTURING AID TO SMALL AND MEDIUM -SIZED ENTERPRISES  .............  5 
1.5   DEVELOPMENT SERVICES FOR SMEs  ................................ ................................ ..............  6 
2   AID FOR RESEARCH AND  DEVELOPMENT  ................................ ................................ ..... 7 
2.1   AID FOR PROMOTING R&D&I  ................................ ................................ ........................  7 
3   REGIONAL AID  ................................ ................................ ................................ ............  8 
3.1   BUSINESS DEVELOPMENT  AID ................................ ................................ ......................  8 
3.2   REGIONAL TRANSPORT SUBSIDY  ................................ ................................ ..................  9 
3.3   ACCELERATED REGIONAL DEPRECIATION  ................................ ................................ .....10 
3.4   GRANT FOR INVESTMENTS IN ÅLAND  ................................ ................................ ........... 11 
4   AID IN THE FIELD OF ENERGY  ................................ ................................ ...................  12 
4.1   ENERGY  GRANTS  ................................ ................................ ................................ ........ 12 
4.2   FEED-IN TARIFF FOR RENEWABLE ENERGY  ................................ ................................ ....12 
4.3   DIFFERENTIATED TAX RATE FOR ELECTRICITY CONSUMED BY INDUSTRY  ......................... 13 
4.4   ENERGY TAX REFUND FOR ENERGY INTENSIVE ENTERPRISES  ................................ ......... 14 
4.5   CARBON DIOXIDE TAX DISCOUNT FOR NATURAL GAS, COAL, LIGHT AND HEAVY 
FUEL OIL AND BIOFUEL OIL USED CHP -POWER PLANTS ................................ .......................... 15 
4.6   WASTE OIL MANAGEMENT FINANCED BY WASTE OIL CHARGES  ................................ .......16 
4.7   OPERATIONAL AID TO WIND POWER IN ÅLAND  ................................ .............................. 17 
4.8   ELECTRICITY CABLE BETWEEN MAINLAND FINLAND AND ÅLAND ................................ ......17 
5   OTHER SUBSIDIES  ................................ ................................ ................................ .... 18 
5.1   INNOVATION AID SCHEME FOR THE SHIPBUILDING INDUSTRY  ................................ ........ 18 
5.2   AID IN THE FIELD OF RURAL DEVELOPMENT  ................................ ................................ ..19 
5.3   TAX DEFERRAL OF TAXABLE CAPITAL INCOME FOR BUSINESS ANGELS  ............................. 20 
5.4   SUBSCRIPTION FOR  SHARES IN ÅLAND  ................................ ................................ ........ 21 
5.5   EUROPEAN MARITIME AND FISHERIES FUND (EMFF)  ................................ ...................... 22 
5.6   FISHERIES INSURANCE AID  ................................ ................................ ......................... 23 
 
 G/SCM/N/315/EU/Add.9  
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  1  AID TO SMALL AND MEDIUM -SIZED ENTERPRISES  
1.1  STATE AID FOR THE INTERNATIONALISATION  OF SMEs  
1. Title of the subsidy programme  
State aid for businesses internationalization of SMEs.  
2. Period covered by the notification  
2015-2016 
3. Policy objecti ve and/or purpose of the subsidy  
The subsidy is granted to SMEs for the development of promotion, marketing and 
internationalization skills. The purpose of the subsidy is to increase the number  and growth of the 
exporting SMEs in Finland.  
4. Background an d authority for the subsidy  
Ministry of Economic Affairs and Employment  (Enterprises and Regional Development 
Department). Centre for Economic Development, Transport and the Environment for Pirkanmaa 
and Tekes  - the Finnish Funding Agency for Innovation.  
Act on Discretionary Government Transfers 688/2001.  
5. Form of the subsidy  
Grant . 
6. To whom and how the subsidy is provided  
Aid for businesses ' internationalization is provided to Finnish SMEs based on an application to the 
Ministry of Economic Affairs an d Employment or to the Centre for Economic Development, 
Transport and the Environment for Pirkanmaa or to Tekes  - the Finnish Funding Agency for 
Innovation.  
7. The total amount or the annual amount budgeted for the subsidy (indicating, if possible, the 
average subsidy per unit in the previous year ) 
The total amount of grants in 2015 was MEUR 9,7  
The total amount of grants in 2016 was MEUR 3,7  
8. Duration of the subsidy and/or any o ther time limits attached to it  
There are no time limits attached to this pro gramme.  
9. The trade effects of the subsidy  
Limited effects on international trade.  
1.2  LOAN  AND GUARANTEE PROGRAMME FOR SMEs  
1. Title of the subsidy programme  
Investment aid scheme for SMEs in the form of loans and guarantees.  
Soft loans for investments and w orking capital for SMEs .  G/SCM/N/315/EU/Add.9  
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  2. Period covered  
2015-2016 
3. Policy objective and/or purpose of the subsidy  
Aid for SMEs: access to risky loans on a reasonable interest rate level. Access to bank loans in a 
case of inadequate collaterals (in comparison to mark et terms ). 
4. Background and authority for the subsidy  
Based on the EU General Bl ock Exemption Regulation (GBER.  /(EU) No 651/2014  of 
17 June 2014).  
The authorisation to grant these loans is decided annually in the State budget.  
5. Form of the subsidy  
Loans with inadequate collaterals (in comparison to market terms), interest rate subsidy. 
Guarantees to loans  with inadequate collaterals granted from the bank.  
6. To whom and how the subsidy is provided  
The subsidy is granted to manufacturing and service ente rprises and tourism industry by Finnvera 
plc, the state -owned specialised financing company. The subsidy element is in the availability and 
in the interest rate of the loans or in the guarantee provision of the guarantees.  
7. The total amount or the annual  amount budgeted for the subsidy (indicating, if possible, the 
average subsidy per unit in the previous year ) 
In 2015 the amount of aid was:  Loans  MEUR 0,9  
 Guarantees  MEUR 1,0  
In 2016 the amount of aid was:  Loans  MEUR 0,2  
 Guarantees  MEUR 0,7  
8. Durat ion of the subsidy and/or any other time limits attached to it  
Valid until 31.12.2020. The subsidy is given during the maturity, which is 5 -10 years.  
9. The trade effects of the subsidy  
No effects on international trade . 
1.3  ENTREPRENEUR LOAN  
1. Title of the s ubsidy programme  
Soft loans for entrepreneurs when establishing an enterprise.  
2. Period covered  
2015-2016 
3. Policy objective and/or purpose of the subsidy  
Aid to new enterprises (entrepreneurs) . G/SCM/N/315/EU/Add.9  
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  4. Background and authority for the subsidy  
Based on the EU  General Block Exemption Regulation (GBER, /(EU) No 651/2014  of 17 June 2014) 
and the EU De Minimis Regulation./  (EU) N o 1407/2013 of 18 December 2013.  
The authorisation to grant these loans is decided annually in the State budget.  
5. Form of the subsidy  
Loans with inadequate collaterals (in comparison to market terms), interest rate subsidy.  
6. To whom and how the subsidy is provided  
The subsidy is provided to persons who start a new manufacturing, service or tourism enterprise. 
It is granted by Finnvera p lc, the state -owned specialised financing company. Subsidy element is 
in the availability and in the interest rate of the loans.  
7. The total amount or the annual amount budgeted for the subsidy (indicating, if possible, the 
average subsidy per unit in the  previous year ) 
In 2015 the amount of aid was  MEUR 0,8  
In 2016 the amount of aid was  MEUR 0,6  
8. Duration of the subsidy and/or any other time limits attached to it  
Valid until 31.12.2020. The subsidy is given during the years to maturity, i.e. 10 years.  
9. The trade effects of the subsidy  
No effects on international trade.  
1.4  RESCUE AND RESTRUCTURING AID TO SMALL AND MEDIUM -SIZED ENTERPRISES  
1. Title of the subsidy program  
SME Rescue and Restructu ring Aid Scheme of Finnvera plc.  
2. Period covered  
2015-2016 
3. Policy objective and/or purpose of the subsidy  
Aid to SMEs . 
4. Background and authority for the subsidy  
Rescue and restructuring aid is granted to SMEs in order to turn around enterprises in difficulty. 
The aid is granted in compliance with the Guidelin es of the European Commission concerning aid 
for enterprises in difficulty.  
5. Form of the subsidy  
Loan, guarantee, reduction of interest, abatement of debts.  
6. To whom and how the subsidy is provided  
SMEs in difficulty in compliance with the definition o f the European Commission.  G/SCM/N/315/EU/Add.9  
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  7. The total amount or the annual amount budgeted for the subsidy (indicating, if possible, the 
average subsidy per unit in the previous year ) 
The total amount of grants in 2015 was MEUR 0  
The total amount of grants in 2016 was M EUR 0  
8. Duration of the subsidy and/or any other time limits attached to it  
2015-2020 
9. The trade effects of the subsidy  
No effects on international trade.  
1.5  DEVELOPMENT SERVICES FOR SMEs  
1.  Title of the subsidy programme  
PreciseTraining ( 'TäsmäKoulutus '). 
2. Period covered by the notification . 
2015-2016 
3. Policy objective and/or purpose of the subsidy  
The purpose is to support development of the vocati onal skills of SME 's personnel.  
4. Background and authority for the subsidy  
Act on Public employment an d business service (916/2012) . 
5. Form of the subsidy  
Share of the total costs of the training . 
6. To whom and how the subsidy is provided  
The subsidy is targeted to the personnel of SME 's. 
7. The total amount or the annual amount budgeted for the subsidy (indicating, if possible, the 
average subsidy per unit in the previous year ) 
MEUR 3,80  (aid intensity 30 -70% per company) in 2015  
MEUR 2,73  (aid intensity 30 -70% per company) in 2016  
8. Duration of the subsidy and/or any other time limits attached to it  
Valid until 31 December 2020.  
9. The trade effects of the subsidy  
No effects on international trade . G/SCM/N/315/EU/Add.9  
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  2  AID FOR RESEARCH AND  DEVELOPMENT  
2.1  AID FOR PROMOTING R&D&I  
1. Title of the subsidy programme  
Aid for promoting R&D . 
2. Period covered by the notification  
2015-2016 
3. Policy objective and/or purpose of the subsidy  
Aid for research and development . 
4. Background and authority for the subsidy  
Legal basis: Government Decree on financing of research, development and innovation 
(1444/2014) . 
5. Form of the subsidy  
Grants and soft loan.  
6. To whom and how the subsidy is provided  
R&D subsidies are provided for enterprises on the basis of applications. The maximum aid intensity 
is 100% for fundamental research, 50% for industrial research and 25% for experimental 
developm ent. These maximu m levels can be raised up to 80 % in industrial research and 
experimental development in case of SMEs or collaboration.  
The subsidy is granted by the Finnish Funding Agency for Innovation (Tekes).  
7. The total amount or the annual amount bu dgeted for the subsidy (indicating, if possible, the 
average subsidy per unit in the previous year ) 
In 2015 , the commitment amount of grants was:  
- for R&D&I activities  MEUR 47,01 (298/2008) and MEUR 69,21 (1444/2014);  this latter 
amount includes projects  in Eurostars –programme of MEUR 1,45 of which EUREKA1 will 
pay 25 %  
- for young innovative enterprises  MEUR 19,64 (298/2008) and MEUR 7,75  (1444/2014) 
(GBER 22 article)  
- SME for Innovation advisory and support services  MEUR 0,63 (1444/2014)  
- aid for inn ovation clusters MEUR 2,65 (1444/2014)  
- for de minimis  aid MEUR 1,08 (298/2008) and MEUR 41,73  (1444/2014), this latter amount 
includes projects in Eurostars –programme of MEUR 0,18 of which the EUREKA Secretariat  
will pay 25 % 
- for aid for the establishm ent of research infrastructures MEUR 0,58 (1444/2014)  
                                                
1 Every year Tekes sends a declaration of expenditures and the co st statement of the grants paid in 
Eurostars –programme to the EUREKA Secretariat, who refunds Tekes according to the grants paid and the 
percentage agreed. Percentages vary yearly. The percentages were 25% in 2015 and 23,5 % in 2016.  G/SCM/N/315/EU/Add.9  
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  The commitment amount of loans  MEUR 0,058 (298/2008) and MEUR 174,42 (1444/2014); this 
latter amount includes projects in Eurostars –programme of MEUR 1,07 of which EUREKA will 
pay 25% Aid element for l oans MEUR 18,86 which includes aid element for Eurostars –projects of 
MEUR 0,028 (1444/2014)  
In 2016 , the commitment amount of grants was:  
- for R&D&I activities  MEUR 0,12 (298/2008) and MEUR 80,91 (1444/2014); this amount 
includes projects in Eurostars –programme of MEUR 0,5 9 of which EUREKA will pay 23,5 % 
- for young innovative enterprises MEUR 8,45 (298/2008) and MEUR 12,67 (1444/2014) 
(GBER 22 article)  
- SME for Innovation advisory and support services MEUR 0,028 (298/200 8) and MEUR 0,35 
(1444/2014)  
- aid for innovation clusters MEUR 2,38 (1444/2014)  
- aid for the establishment of research infrastructures MEUR 15,4 (1444/2014)  
- de minimis  aid MEUR 0,11 (298/20 08) and MEUR 73,38 (1444/2014)  
The commitment amount of loans MEUR 0,46 (298/2008) an d MEUR 17 0,69 (1444/2014)  and for 
young innovative enterprises  MEUR 4,3 (1444/2014), Aid element for loans MEUR 15,2 
(1444/2014).  
8. Duration of the subsidy and/or any other time limits attached to it  
1.1.2015 -31.12.2020  
9. The trade effects of the subsidy  
No/limit ed effects on international trade.  
3  REGIONAL AID  
3.1  BUSINESS DEVELOPMENT  AID 
1. Title of the subsidy programme  
Business Development aid . 
2. Period covered by the notification . 
2015-2016 
3. Policy objective and/or purpose of the subsidy  
Regional aid. Aid to SMEs.  
4. Backgr ound and authority for the subsidy  
Legal basis: Act on State Aid for Business Development  (9/2014),  the Act entered into f orce on the 
first of July 2014.  
The aid is granted by the Centres for Economic Development, Transport and the Environment 
(ELY Centres ). G/SCM/N/315/EU/Add.9  
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  5. Form of the subsidy . 
Grant . 
6. To whom and how the subsidy is provided  
Subsidies can be granted for following  purposes:  
Investments:  
Subsidies can be granted to enterprises for carrying out investments of material and immaterial 
nature. Subsidies can be gr anted to small and medium -sized enterprises in the whole country. 
Subsidies can be granted to large enterprises in assisted area conly, and only for special reasons. 
Assisted area c comprises the region of Eastern and Northern Finland on account of low pop ulation 
density . It comprises the regions of South Savo, North Savo, North Karelia, Kainuu, Central 
Ostrobothnia, Northern Ostrobothnia and Lapland. Assisted area c comprises also the 
municipalities of Salo, Somero, Kannonkoski, Karstula, Kinnula, Kivijärv i, Kyyjärvi, Pihtipudas, 
Saarijärvi, Viitasaari and Konnevesi on the basis of areas suffering from structural change and 
prolonged decline.  
Other development measures:  
Subsidies can be granted to small and medium -sized enterprises for taking development m easures 
(improving business management skills, development of products and production methods, and 
other marked devel opment of business activities).  
7. The total amount or the annual amount budgeted for the subsidy (indicating, if possible, the 
average sub sidy per unit in the previous year ) 
The amoun t granted in 2015 was MEUR 50,0  
The amount granted in 2016 was MEUR 38,0  
8. Duration of the subsidy and/or any other time limits attached to it  
Valid until 31 December 2020.  
9. The trade effects of the subsidy  
No effects on international trade . 
3.2  REGIONAL TRANSPORT SUBSIDY  
1. Title of the subsidy programme  
Regional transport subsidy . 
2. Period covered by the notification  
2015-2016 
3. Policy objective and/or purpose of the subsidy  
Regional aid (SMEs) . 
4. Background and authorit y for the subsidy  
Transport of goods produced and which depart from NUTS 2 regions in Finland (Lapland, Central 
Ostrobothnia, Kainuu, North Karelia, Pohjois -Savo, Etelä -Savo and North Ostrobothnia are eligible 
for the subsidy). In addition, the subsidy is granted in the region of Saarijärvi -Viitasaari as de 
minimis  –aid. G/SCM/N/315/EU/Add.9  
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  The aid is granted by the regional Centres for Economic Development, Transport and the 
Environment (ELY -Centres).  
Legal background:  
Government Decree (1248/2014).  
5. Form of the subsidy  
Grant . 
6. To whom and how the subsidy is provided  
The subsidy can be granted for transports in Finland starting from the place of processing of 
products that have been processed by small or medium -sized companies within the regions 
mentioned under point 4.  
7. The total amount or the annual amount budgeted for the subsidy (indicating, if possible, the 
average subsidy per unit in the previous year ) 
The actual payments in 2015 were MEUR 2,7  
The actual  payments in 2016 were MEUR 5,7  
8. Duration of the subsidy and/or any  other time limits attached to it  
Until 31 December 2017.  
9. The trade effects of the subsidy  
No effects on international trade . 
3.3  ACCELERATED REGIONAL DEPRECIATION  
1. Title of the subsidy programme  
Depreciation allowance in development areas for SMEs . 
2. Period covered by the notification  
2015-2016 
3. Policy objective and/or purpose of the subsidy  
Regional aid for SMEs . 
4. Background and authority for the subsidy  
Legal basis: Act 1262/1993 as amended by acts 1736/1995, 32/1998, 1215/1998, 964/2000, 
901/2001,  914/2003, 979/2006, 749/2008 and 1523/2011.  
The responsible authority is the Ministry of Finance.  
5. Form of the subsidy  
Tax benefit (accelerated depreciation).  
6. To whom and how the subsidy is provided  
The subsidy is granted in the national development areas I and II. Eligible sectors for this aid are 
manufacturing, hotel and lodging services for their investments in buildings and machinery. G/SCM/N/315/EU/Add.9  
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  From 1998 onwards this aid has been granted only to small and medium sized enterprises and 
sensitive sectors of ag riculture, synthetic fibres, the automobile industry, steel and shipbuilding 
have not been included. The maximum depreciation rate is increased by 5 0% (for machinery from 
25% to 37,5 % and for industrial buildings from 7 % to 10,5%). The investment must have  been 
made during a tax year 2013 at the latest.  
7. The total amount or the annual amount budgeted for the subsidy (indicating, if possible, the 
average subsidy per unit in the previous year ) 
The amou nt granted in 2015 was MEUR 2,0  
The amoun t granted in 20 16 was MEUR 1,1  
8. Duration of the subsidy and/or any other time limits attached to it  
The latest year the Act on Accelerated Regional Depreciation is applicable is tax year 2016.  
9. The trade effects of the subsidy  
No effects on international trade.  
3.4  GRANT  FOR INVESTMENTS IN ÅLAND  
1. Title of the subsidy programme  
Grant for investments in Åland . 
2. Period covered by the notification  
2015-2016 
3. Policy objective and/or purpose of the subsidy  
Investment aid to small and medium sized enterprises.  
4. Backgroun d and authority for the subsidy  
Näringsstödslag (2008) för landskapet Ål and, Company aid act of Åland. (ÅFS 2008/110).  
5. Form of the subsidy  
Grant.  
6 To whom and how the subsidy is provided  
Aid can be granted to SMEs for carrying out investments of materi al and immaterial nature.  
7. The total amount or the annual amount budgeted for the subsidy (indicating if possibly, the 
average subsidy per unit in the previous year ) 
The total annual amount of grants committed in 2015 was MEUR 0,885  
The total annual amou nt of grants committed in 2016 was MEUR 0,434  
8. Duration of the subsidy and/or any other time limits attached to it  
Until 31.12.2020 . 
9. Trade effects of the subsidy  
No effects on international trade.  G/SCM/N/315/EU/Add.9  
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  4  AID IN THE FIELD OF ENERGY  
4.1  ENERGY  GRANTS  
1. Title of t he subsidy programme  
Energy grants (Energy aid scheme) and Investment aid for key energy projects . 
2. Period covered by the notification  
2015-2016 
3. Policy objective and/or purpose of the subsidy  
Promotion of energy conservation, energy efficiency and the  use of renewable energy; reduction of 
negative environmental impacts associated with energy production and usage and contribution to 
energy security and diversity of energy supply.  
4. Background and authority for the subsidy  
Legal basis: Decree of the Cou ncil of State on the general conditions for awarding energy grants 
(1063/2012) . 
Decree of the Council of State on the general conditions for awarding investment aid renewable 
energy and new energy technology (145/2015) . 
5. Form of the subsidy  
Grant . 
6. To whom and how the subsidy is provided  
Subsidies can be granted to enterprises and communities on a case -by-case consideration. 
Subsidies are granted by the Ministry of Economic Affairs and Employment (Energy Department) 
and Centres for Economic Development,  Transport and the Environment (ELY Centres) on 
application and are paid according to the progress of the project.  
7. The total amount or the annual amount budgeted for the subsidy (indicating, if possible, the 
average subsidy per unit in the previous year ) 
In 2015 MEUR  64,2 
In 2016 MEUR  54,3 
8. Duration of the subsidy and/or any other time limits attached to it  
The subsidy progra mme is valid until end of 2017.  
9. The trade effects of the subsidy  
No/limited effects on international trade . 
4.2  FEED -IN TARIFF FOR  RENEWABLE ENERGY  
1. Title of the subsidy programme  
Feed-in tariff for renewable energy.  
2. Period covered by the notification  
2015-2016 G/SCM/N/315/EU/Add.9  
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  3. Policy objective and/or purpose of the subsidy  
Environmental protection.  
4. Background and authority for the subsidy  
Legal basis: The Act on Production Subsidy for Electricity Produced from Renewable Energy 
Sources (1396/2010). The aid is granted to wind power, biogas, small -CHP and for forest chip use 
in multifuel plants according to the electricity produced.  
The Energ y Market Authority operates the scheme.  
5. Form of the subsidy  
From of the subsidy is operating aid. The aid amount is the difference between the target price and 
electricity spot price. Biogas and small -CHP are also eligible for heat premium, which is pai d if the 
plant produces heat as well.  
Target prices:  
Wind power: 83.5 €/MWh (105.3 €/MWh until the end of 2015)  
Biogas: 83.50 €/MWh + 50 €/MWh heat premium  
Small -CHP: 83.50 €/MWh + 20 €/MWh heat premium  
For forest chip use in multifuel plants, the aid amount is dependent on the emission trading 
allowance pri ce. If the EU ETS price is less than 10 €/t, the aid amount for produced electricity is 
13.13 €/MWh. When EU ETS increases, the aid amount starts to decrease linearly to 0 €/MWh, 
when EU ETS price is 18 €/t or more.  
6. To whom and how the subsidy is provid ed 
The subsidy can be provided for producers of electricity from the abovementioned sources.  
7. The total amount or the annual amount budgeted for the subsidy (indicating, if possible, the 
average subsidy per unit in the previous year ) 
The total amount in 2015 MEUR 142,4  
The total amount in 2016 MEUR 171,9  
8. Duration of the subsidy and/or any other time limits attached to it  
The scheme will expire on 1 April 2021. However, the producers within the scheme are eligible for 
the operating aid for the first 12 years of production.  
9. The trade effects of the subsidy  
No/limited effects on international trade.  
4.3  DIFFERENTIATED TAX RATE FOR ELECTRICITY CONSUMED BY INDUSTRY   
1.  Title of the subsidy programme  
Differentiated tax rate for electrici ty consumed by industr y. 
2.  Period covered by the notification  
2015-2016 G/SCM/N/315/EU/Add.9  
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  3. Policy objective and/or purpose of the subsidy  
Subsidy to industry: to improve competitiveness of the industry when tax on electricity is levied in 
order to reach environmental and energy policy coals.  
4. Background and authority for the subsidy  
Legal basis: Act 1260/1996.  
Authority: the Finnish Tax Administration. The aid is granted by the district customs offices.  
5. Form of the subsidy  
Differentiated tax rate.  
6. To whom and how the subsidy is provid ed 
Electricity is taxed on the basis of category II (industry) if it is used for industrial manufacturing 
and processing of goods or professional glasshouse cultivation.   
Electricity tax rate: cent/kWh  2015  2016  
- category I  2,253   2,253  
- category II    0.703   0703 
7. The total amount or the annual amount budgeted for the subsidy (indicating, if possible, the 
average subsidy per unit in the previous year ) 
The amount gr anted in 2015 MEUR 568,1  
The amount granted in 2016 MEUR 577,0  
8. Duration of the subsi dy and/or any other time limits attached to it  
Valid until 31.12.2020 . 
9. The trade effects of the subsidy  
No/limited effects on international trade . 
4.4  ENERGY TAX REFUND FOR ENERGY INTENSIVE ENTERPRISES  
1. Title of the subsidy programme  
Energy tax refund for  energy intensive enterprises . 
2. Period covered by the notification  
2015-2016 
3. Policy objective and/or purpose of the subsidy  
The general aim of the programme is to relieve the energy tax burden of enterprises which use 
very large quantities of energy f or their production activities.  
4. Background and authority for the subsidy  
Legal basis: Act 1260/1996.  
Authority: the Finnish Tax Administration.  G/SCM/N/315/EU/Add.9  
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  5. Form of the subsidy  
Excise duty refund . 
6. To whom and how the subsidy is provided  
In a case where the exc ise duties paid by the company during the accounting period for electricity, 
coal, natural gas and tall -oil as well as light and heavy fuel oil, and the excise duties contained in 
the acquisition price of these products exceed 0, 5% of the company 's value a dded during the 
accounting period, the company is entitled to apply on the exceeding amount for a refund of 
85% of the amount of the excise duties paid for the products or the excise duties contained in 
their acquisition price.  Only the part exceeding 50 0 00 euro of the thus calculated e xcise duty 
refund is repaid.  
7. The total amount or the annual amount budgeted for the subsidy (indicating, if possible, the 
average subsidy per unit in the previous year ) 
The amount of aid in 2015 MEUR 204,7  
The amount of a id in 2016 MEUR 206,0  
8. Duration of the subsidy and/or any other time limits attached to it  
Valid until 31.12.2020 . 
9. The trade  effects of the subsidy  
No/limited effects on international trade . 
4.5  CARBON DIOXIDE TAX DISCOUNT FOR NATURAL GAS, COAL, LIGHT AND  HEAVY 
FUEL OIL AND BIOFUEL OIL USED CHP -POWER PLANTS  
1. Title of the subsidy programme  
CO2-tax discount for fuels used in CHP -power plants.  
2. Period covered by the notification  
2015-2016 
3. Policy objective and/or purpose of the subsidy  
The general aim o f the programme is to relieve the CO 2 tax burden of CHP -power plants which are 
part of the emission trade sector.  
4. Background and authority for the subsidy  
Legal basis: Act 1260/1996 and Act 1472/1994.  
Authority: the Finnish Tax Administration . 
5. Form o f the subsidy  
Differentiated tax rate and excise duty refund . 
6. To whom and how the subsidy is provided  
CHP-power plants which use natural gas, coal, LPG, light or heavy fuel oil and biofuel oil.   G/SCM/N/315/EU/Add.9  
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  7. The total amount or the annual amount budgeted for the subsidy (indicating, if possible, the 
average subsidy per unit in the previous year ) 
The amount of aid in 2015 MEUR 75,7  
The amount of aid in 2016 MEUR 107,9  
8. Duration of the subsidy and/or any other time limits attached to it  
Valid until 31.12.2020 . 
9. The trade effects of the subsidy  
No/limited effects on international trade . 
4.6  WASTE OIL MANAGEMENT FINANCED BY WASTE OIL CHARGES  
1. Title of the subsidy programme  
Waste oil management financed by waste oil charges . 
2. Period covered by the notification  
2015-2016 
3. Policy objective and/or purpose of the subsidy  
Environmental protection . 
4. Background and authority for the subsidy  
The Ministry of the Environment is the responsible authority.  
5. Form of the subsidy  
Grant . 
6. To whom and how the subsidy is provi ded 
The subsidy can be provided to enterprises which have made a contract on waste oil management 
with the Ministry of Environment.  
7. The total amount or the annual amount budgeted for the subsidy (indicating, if possible, the 
average subsidy per unit in the previous year ) 
1 MEUR is budgeted annually to this purpose.  
The amount of aid granted in 2015 was MEUR 0  
The amount of  aid granted in 2016 was MEUR 0  
8. Duration of the subsidy and/or any other time limits attached to it  
Indeterminate . 
9. The trade eff ects of the subsidy  
No effects on international trade . G/SCM/N/315/EU/Add.9  
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  4.7   OPERATIONAL AID TO WIND POWER IN ÅLAND  
1. Title of the subsidy programme  
Operati onal aid to wind power in Åland.  
2. Period covered by the notification  
2015-2016 
3. Policy objective and/or purpose of the subsidy  
Environmental protection, to increase electricity production based on wind power . 
4. Background and authority for the subsidy  
Landskapslag (2013:31) om produktionsstöd för el (Operational aid act of Åland) . 
Landskapslag (2016:48) om ändring av 17§ landskapslagen om produktionsstöd för el.  
Law (2016:48) on amendment of 17§ of the law on operating aid for electricity produced from 
renewable energy sources . 
The aid is granted by the Government of Åland.  
5. Form of the subsidy  
Grant.  
6. To whom and how the subsidy is provided  
Eligible for the support are only new installations which are connected to the electricity network. 
The installation has to be located on Åland territory or territorial waters of Åland. All beneficiaries 
of the aid system have t o be participants of the Nordic electricity markets. Eligible installation has 
to be totally new.  
The subsidy is granted by the Government of Åland.  
7.  The total amount or the annual amount budgeted for the subsidy (indicating if possibly, the 
average sub sidy per unit in the previous year ) 
The total annual amount of grants committed in 2015 MEUR 0  
The total annual amount of grants committed in 2016 MEUR 0,884  
8. Duration of the subsidy and/or any other time limits attached to it  
Valid until 18.08.2017 . 
9. Statistical data permitting an assessment of the trade effects of the subsidy  
No effects on international trade.  
4.8  ELECTRICITY CABLE BETWEEN MAINLAND FINLAND AND ÅLAND  
1. Title of the subsidy programme  
Electricity cable between mainland Finland and Åland . G/SCM/N/315/EU/Add.9  
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  2. Period covered by the notification  
2015-2016 
3. Policy objective and/or purpose of the subsidy  
Electricity cable between mainland Finland and Åland.  
4. Background and authority for the subsidy  
The aid is granted by the Government of Åland from the annual budget . 
5. Form of the subsidy  
Grant and guarantee.  
6. To whom and how the subsidy is provided  
The aid is provided to Kraftnät Åland. The subsidy is granted by the Government of Åland.  
7.  The total amount or the annual amount budgeted for the subsidy (ind icating if possibly, the 
average subsidy per unit in the previous year ) 
The total annual amount of grants committed in 2015 MEUR 30,207  
The total annual amount of grants committed in 2016 MEUR 6,95  
The total annual guarantee in 2015 MEUR 70,000  
The total annual guarantee in 2016 MEUR 68,615  
8. Duration of the subsidy and/or any other time limits attached to it  
2012-2016 
9. The trade effects of the subsidy  
No effects on international trade.  
5  OTHER SUBSIDIES  
5.1  INNOVATION AID SCHEME FOR THE SHIPBUILDING INDUSTRY   
1. Title of the subsidy programme  
Innovation aid scheme for the Finnish shipbuilding industry . 
2. Period covered by the notification  
2015-2016 
3. Policy objective and/or purpose of the subsidy  
Innovation aid may be granted for the industrial application of innovative products and processes. 
These are technologically new or substantially improved products and processes when compared 
to the state of the art that exists in the shipbuilding industry in the EU.  
4. Background and authority for the subsidy  
Gover nment Decree of Innovation aid for the shipbuilding industry (364/2015). Authority: Centre 
for Economic Development, Transport and the Environment of Southwest Finland.  G/SCM/N/315/EU/Add.9  
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  The total amount of aid is decided in the State budget annually . 
5. Form of the subsid y 
Direct grant . 
6. To whom and how the subsidy is provided  
The aid is granted to the Finnish shipbuilding industry by the Centre for Economic Development, 
Transport and the Environment of Southwest Finland. If the amount of the aid is over 
five (5) million  euro, the aid is granted by the Ministry of Economic Affairs and Employment.  
7. The total amount or the annual amount budgeted for the subsidy (indicating, if possible, the 
average subsidy per unit in the previous year ) 
In 2015 the budgeted amount was 20. 0 MEUR. The amount of the aid granted was 20.0 MEUR.  
In 2016 the budgeted amount was 0 MEUR. The amount of the aid granted was 0 MEUR.  
8. Duration of the subsidy and/or any other time limits attached to it  
The aid scheme is in effect from 15.4.2015 to 31.1 2.2020.  The subsidies will be used for a project 
which will be completed until the end of 2022.  
9. The trade effects of the subsidy  
No/limited effects on international trade.  
5.2  AID IN THE FIELD OF RURAL DEVELOPMENT  
1. Title of the subsidy programme  
EU co -financed Aid for rural SMEs included in the Rural Development Programme for Mainland 
Finland 2014 -2020: measures M04.2 Investments in physical assets and M06.2 Investments in the 
creation and development of non -agricultural activities.  
2. Period covered by th e notification  
2015-2016 
3. Policy objective and/or purpose of the subsidy  
The general strategy promotes the diversification and renewal of the rural economy by rural SMEs 
that play a significant role in creating new jobs and boosting the local and regiona l economy in 
general. The strategic target is to create new businesses, accelerate their growth, renewa l, 
innovations and create jobs.  
4. Background and authority for the subsidy  
Aid for rural SMEs is granted in accordance with the Regulation (EU) No 1305/ 2013 of the 
European Parliament and of the Council on support for rural development by the European 
Agricultural Fund for Rural Development (EAFRD) and repealing Council Regulation (EC) 
No 1698/2005. The national implementation is based on the Act on Suppo rt for Rural Development 
(28/2014) and Government Decree on Rural Business Aid (80/2015).  
The authorities are fifteen regional Centres for Economic Development, Transport and the 
Environment (ELY) and regional Leader Groups.  
5. Form of the subsidy  
Grant.  G/SCM/N/315/EU/Add.9  
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  6. To whom and how the subsidy is provided  
Aid is made available for rural SME´s processing and marketing agricultural products and for rural 
micro and small sized businesses for non -agricultural investment activities.  
Fifteen regional Centres for Economic Development, Transport and the Environment (ELY) and 
Leader Groups on the before mentioned ELY areas receive the aid applications, check the 
eligibility, evaluate the applications against the selection criteria, and take into consideration the 
special char acteristics of their region when granting the aid. Grant decisions are made by the 
ELY Centres.  
7. The total amount or the annual amount budgeted for the subsidy (indicating, if possible, the 
average subsidy per unit in the previous year ) 
Expenditure in 20 15-2016 (national contribution): grand total: MEUR 12,3 concerning the 
production of goods as well as services which could not be at the moment of reporting separated 
from the grand total due the current national reporting procedures. The rough estimate of  the 
share of services of the total amount is about 40 %.  
8. Duration of the subsidy and/or any other time limits attached to it  
EU Programming Period 2014 -2020.  
9. The trade effects of the subsidy  
No effects on international trade.  
5.3  TAX DEFERRA L OF TAXABLE  CAPITAL INCOME FOR BUSINESS ANGELS  
1. Title of the subsidy programme, if relevant, or brief description or identification of the 
subsidy  
Tax deferral of taxable capital income for Business Angels Scheme . 
2. Period covered by the notification  
2015 
3. Policy objective and/or purpose of the subsidy  
Aid for equity financing of SMEs . 
4. Background and authority for the subsidy  
Legal basis: Act on Risk Capital Tax Deferral (993/2012) . 
Authority: the Finnish Tax Administration . 
5. Form of the subsidy  
Tax deferral . 
6. To whom and how the subsidy is provided  
All private individuals who are generally liable for taxation in Finland are eligible for the tax 
deferral under the measure. Investments eligible under the measure are those made exclusively in 
the form of equi ty through the acquisition of newly issue d shares in the enterprise (100 % equity 
investments). The eligible investors shall not be connected with the target enterprises receiving 
investments.  G/SCM/N/315/EU/Add.9  
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  Investors will obtain a tax relief of 50% of the amount of their  investment from their capital 
income. This deduction will be considered capital income in full upon the sale of the shares 
(withdrawal of the deduction). The deduction must be at least EUR 5 000 and cannot exceed 
EUR 75 000. The investor may invest in sev eral target enterprises, but the deduction cannot 
exceed EUR 150 000 per tax year in such cases. At the level of the enterprise the amount of 
eligible investments is limited to EUR 2.5 million over a period of 12 months.  
Only investments in small enterpris es not publicly listed are eligible, falling within the EU SME -
definition and incorporated as limited liability companies in Finland (Osakeyhtiö) or legally 
equivalent capital companies in the EEA, which are subject to income tax. Enterprises must have 
been established less than six years before the investment. Enterprises should not  be engaged in 
banking, insurance, real estate investments, investments in stock markets and farming. 
Investments in enterprises in the shipbuilding, coal and steel industry are  also excluded. 
Enterprises shall formulate a detailed business plan that shall contain details of the product, sales 
and profitability development and establish the ex -ante viability of the project, illustrating its 
profit -driven character. Together with the investor, the enterprises shall draw up an exit strategy, 
indicating the time and the means of an exit.  
7. Subsidy per unit, or in cases where this is not possible, the total amount or the annual 
amount budgeted for that subsidy (indicating, if possibl e, the average subsidy per unit in the  
previous year ) 
In 2015 the total amount of the subsidy was 0,675 MEUR . 
8. Duration of the subsidy and/or any other time limits attached to it   
Valid until 31.12.2015.  
9. The trade effects of the subsidy  
No effects on international trade.  
5.4   SUBSCRIPTION FOR SHARES IN ÅLAND  
1. Title of the subsidy programme  
Subscription for shares . 
2. Period covered by the notification  
2015-2016 
3. Policy objective and/or purpose of the subsidy  
Subscription for shares. Part of the aid pac kage for the electricity cable between mainland Finland 
and Sweden.  
4. Background and authority for the subsidy  
The aid is granted by the Government of Åland from the annual budget.  
5. Form of the subsidy  
Subscription for shares.  
6. To whom and how the su bsidy is provided  
The aid is provided to necessary investments in infrastructure provided by companies. The subsidy 
is granted by the Government of Åland.  G/SCM/N/315/EU/Add.9  
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  7. The total amount or the annual amount budgeted for the subsidy (indicating if possibly, the 
averag e subsidy per unit in the previous year ) 
The total annual amount of subscription for shares committed in 2015 MEUR 1,250  
The total annual amount of subscription for shares committed in 2016 MEUR 0  
8. Duration of the subsidy and/or any other time limits at tached to it  
No time limits . 
9. The trade effects of the subsidy  
No effects on international trade.  
5.5  EUROPEAN MARITIME AND FISHERIES FUND (EMFF)  
1. Title of the measure  
European Maritime and Fisheries Fund Operational Programme for Finland.  
2. Period covere d by the notification  
2015-2016 
3. Policy objectives and/or programme objectives  
The EMFF shall contribute to the achievement of the following objectives:  
(a) promoting competitive, environmentally sustainable, economically viable and socially 
responsible fish eries and aquaculture;  
(b) fostering the implementation of the common fisheries policy;  
(c) promoting a balanced and inclusive territorial development of fisheries and aquaculture 
areas;  
(d) fostering the development and implementation of the European Union 's integrat ed maritime 
policy in a manner complementary to cohesion policy and to the common fisheries policy.  
4. Legal basis  
Regulation (EU) No 508/2014 of the European Parliament and of the Council of 15 May 2014 on 
the European Maritime and Fisheries Fund and repe aling Council Regulations (EC) No 2328/2003, 
(EC) No 861/2006, (EC) No 1198/2006 and (EC) No 791/2007 and Regulation (EU) No 1255/2011 
of the European Parliament and of the Council . 
5. Form of the subsidy  
Grant . 
6. To whom and how the subsidy is provided  
Beneficiaries can include fishermen, fishermen organisations, firms in the fisheries, aquaculture, 
and fish processing sectors, SMEs, producer organisations, professional organisations, fisheries 
local actions groups (FLAGs) and cooperatives. A big amount o f the funds are allocated to public 
bodies for the purposes of, inter alia, fisheries control, data collection, maritime surveillance and 
technical assistance for the fisheries administration.  G/SCM/N/315/EU/Add.9  
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  Regional Centres for Economic Development, Transport and the E nvironment as well as the 
Government of Aland Islands receive the aid applications and grant the aid. The aid is granted as a 
percentage of the total cost of the project or investment.  
7. Total amount budgeted  
Programmed amounts (totals for the programming  period 2014 -2020) broken down by Union 
priorities (national contributions complementary to the amounts co -financed by the EU):  
Union Priority  Measure  Total programme 
funding  
2014 -2020, MEUR  
National counterpart  Payments made  
2015  2016  
1. Sustainable 
development of fisheries  Improving vessel 
energy efficiency  0,4 0,00 0,02 
Measures to promote 
sustainable fisheries  17,3 0,00 0,58 
2. Sustainable development of aquaculture  22,1 0,46 0,92 
3. Implementation of the 
Common Fisheries Policy  Data collection  3,5 0,00 0,97 
Fisheries control  1,7 0,00 0,00 
Investments in 
vessels used for 
fisheries control  0,3 0,00 0,00 
4. Employment and territorial cohesion  5,0 0,00 0,16 
5. Processing and 
marketing of fish  Storage aid  0 0,00 0,00 
Investments in sales 
promotion and 
processing of fish  7,0 0,00 2,28 
6. Implementation of the Integrated Maritime 
Policy  6,2 0,00 0,00 
Technical assistance  3,0 0,00 0,28 
Total  66,5 0,46 5,21 
8. Duration of the subsidy  
The programme period is 2014 -2020 but payments can be made until 31.12.2023.  
9. Trade effects  
Trade effects are described in the communication of the European Union.  
5.6  FISHERIES INSURANCE AID  
1. Title of the measure  
Insurance Aid for Commercial Fisheries . 
2. Period covered by the notification  
2015-2016 
3. Policy o bjectives and/or programme objectives  
Aid is intended to fishers in case of a loss or damage of fishing equipment or coastal fishing vessel 
in the special circumstances of Finnish marine waters.  
4. Legal basis  
Act on Insurance Support for Commercial Fishi ng (998/2012) . G/SCM/N/315/EU/Add.9  
- 24 - 
  5. Form of the subsidy  
Grant . 
6. To whom and how the subsidy is provided  
The aid is paid to fishers by insurance associations as a part of indemnities in accordance with the 
insurance contract between fisher and insurance association.  
Centre  for Economic Development, Transport and the Environment of Southwest Finland pays 
annually the aid to the insurance associations as a fixed percentage of the value of losses or 
damages.  
7. Annual amount budgeted  
1,0 MEUR  
8. Duration of the subsidy  
9. Trade effects  
No effects on international trade.  
 
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