G/SCM/N/284/EU/Add.2  
1 February 2016  
(16-0675)  Page: 1/29  
Committee on Subsidies and Countervailing Measures  Original: English/French  
 
  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 the subsidy 
programmes of Belgium. 
 
_______________ 
 
 
  G/SCM/N/284/EU/Add.2 
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  BELGIUM 
TABLE OF CONTENTS 
INTRODUCTI ON ............................................................................................................... 4  
BELGIUM — FEDERAL STATE, ANNU AL REPORT 2013 AND 2014 ...................................... 5  
1   AID FOR RESEARCH  AND DEVELO PMENT ..................................................................... 5  
2   AID FOR MARITIME TR ANSPORT — TONNAGE TAX ...................................................... 5  
3   TAX MEASURES TO PROMOTE THE PRODUCTION OF AUDIOVISUAL WORKS — 
REGIME (TAX SHEL TER EXTENSION) ................................................................................ 6  
4   EXCISE DUTY ON ENERGY PRODUCTS AND EL ECTRICITY ............................................ 6  
5   REDUCED EXCISE RA TES FOR BIOFUELS ..................................................................... 7  
6   MEASURES OF PARTIAL EXEMPTION FROM PROFESSIONAL WITHHOLDING 
TAX TO PROMOTE R&D ..................................................................................................... 8  
7   R&D SCHEME IN THE AERONAUTICAL SECTOR ............................................................ 9  
8   AID FOR THE RESTRUCTURING OF THE "FREIGHT" ACTI VITIES OF THE 
PUBLIC LIMITED CO MPANY SNCB .................................................................................... 9  
9   AID IN CONNECTION WITH  THE FINANCIA L CRISIS ................................................. 10  
9.1   Aid for the restruct uring of Fort is Bank ........................................................................ 10 
9.2   Liquidity assistan ce Dexia Bank -Belgium ...................................................................... 10 
9.3   Measures additional to the restruct uring of Dexia Bank - Temporary Gu arantee ................. 10 
10   SEAMEN EMPLOYED IN THE SHI PPING, MARINE TOWING AND MARINE 
DREDGING SE CTORS ...................................................................................................... 11  
11   AID FOR THE SHIPPING, DREDGING AND TOWING SECTORS .................................. 12  
12   PROMOTION OF COMBINED RAIL TRANSPORT OF INTERMODAL TRANSPORT 
UNITS IN 2013 (6 MONTHS) AND 2014; AID FOR SINGLE-WAGONLOAD TRAFFIC IN 2013 (6 MONTHS) AND 2014 ..................................................................................... 12
 
BELGIUM — BRUSSELS-CAPITAL REGION ....................................................................... 13  
AID IN 2013 ................................................................................................................... 13  
1   AID FOR ECON OMIC GROWTH ................................................................................... 14  
1.1   Aid for ec onomic growth ............................................................................................ 14 
1.2   Aid for ec onomic growth ............................................................................................ 15 
2   AID FOR RESEARCH, DEVE LOPMENT AND IN NOVATION  ............................................ 16  
AID IN 2014 ................................................................................................................... 16  
1   AID FOR ECON OMIC GROWTH ................................................................................... 17  
1.1   Aid for ec onomic growth ............................................................................................ 17 
1.2   Aid for ec onomic growth ............................................................................................ 18 
2   AID FOR RESEARCH, DEVE LOPMENT AND IN NOVATION  ............................................ 19  
BELGIUM — WALLOON REGION (FIGURES FOR 2013-2014) ........................................... 19  
1   AID FO R SMES ........................................................................................................... 19  
1.1   Decree of 11 March 2004 – Impl ementation Order of 6 Ma y 2004 .................................... 19 
2   AID FOR DISADV ANTAGED REGIONS ........................................................................ 20  G/SCM/N/284/EU/Add.2 
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  2.1   Decree of 11 March 2004 on regional incentives in favour of large enterprises   
Implementation Orde r of 6 Ma y 2004  ................................................................................. 20 
2.2   Aid co-financed by the European Unio n - European Regional Development (ERDF) 
Programme 2007-2013 ..................................................................................................... 21 
3   RESEARCH AND TECHNOLOGY AID ............................................................................ 22  
3.1   Decree of 3 July 2008 on support for research, development and innovation in the 
Walloon Region................................................................................................................ 22 
BELGIUM — FLEMISH REGION ........................................................................................ 23  
1   AID FOR ECONOMIC EXPANSION - DECREE OF 31 JANUARY 2003 ON THE 
ECONOMIC SUPPORT POLICY (REPLACED BY DECREE OF 16 MARCH 2012) ................... 23  
1.1   Decision of the Flemish Government of 10 October 2003 regarding the granting of 
aid to small and medium-sized enterprises for investments in the Flemish Region (growth 
premium - EXPIRE(D) ....................................................................................................... 23 
1.2   Decision of the Flemish Government of 12 December 2003 regarding the granting of 
aid to large enterprises for investments in as sisted areas in the Flemish Region (regional 
aid map 2000-2006:  EXPIRE(D) ......................................................................................... 23 
1.3   Decision of the Flemish Government of  1 October 2004 regarding the granting of aid 
to enterprises for ecological investments in the Flemish Region – amended by the 
Decision of the Flemish Government of 16 Ma y 2007 and by the Decision of the Flemish 
Government of 16 January 2009 (ecological premium): REPLACED by a new version - Decision of the Flemish Government of 17 December 2011 regarding the granting of aid 
to enterprises for ecological inve stments in the Fl emish Region .............................................. 23
 
1.4   Decision of the Flemish Government of 22 February 2008 regarding strategic 
training or investment programs for enterprises in the Flemish Region, REPLACED by 
Decision of the Flemish Government of 17 July 2013 regarding strategic transformation 
aid for enterprises in the Flemish Region. ............................................................................ 24 
2   AID TO ENTERPRISES - DECISION OF THE FLEMISH GOVERNMENT OF 19 
DECEMBER 2008 REGARDING THE GRANTING OF AID TO SMALL AND MEDIUM-
SIZED ENTERPRISES FOR ENTREPRENEURSHIP-ENCOURAGING SERVICES (SME PORTFOLIO, FORMERLY KNOWN AS BUDGET FOR ECONOMIC ADVICE – BE(A) .............. 25
 
3   RESEARCH AN D DEVELOPM ENT ................................................................................. 26  
4   AD HOC TR AINING AID ............................................................................................. 27  
5   AID FOR EMPLOYMENT .............................................................................................. 27  
5.1   Decision of the Flemish Government of 28 April 2006 regarding the granting of a 
50+ employment premium ................................................................................................ 27 
5.2   Decision of the Flemish Government  of 18 July 2008 regarding the professional 
integration of people  with a disability .................................................................................. 28 
 
 G/SCM/N/284/EU/Add.2 
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  INTRODUCTION 
Following the different reforms in Belgium, the greater part of investment policy is now 
constitutionally the responsibility of the Flemish,  Walloon and Brussels regions. Consequently, the 
regions are also responsible for applying legislatio n on economic growth and aiding SMEs in their 
respective areas. In the Belgian notification of su bsidies, the evaluation of whether the subsidy is 
"general" or "specific" therefore relates to the regulations in force in each region.  G/SCM/N/284/EU/Add.2 
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  BELGIUM — FEDERAL STATE, ANNUAL REPORT 2013 AND 2014 
1  AID FOR RESEARCH AND DEVELOPMENT (a) Form of the subsidy 
 
Non-repayable subsidy. 
 (b) Total amount of the subsidies granted in 2013 and 2014 
 Projects for which the Federal State is responsible: 2013: total commitments: €3,234,000; 2014: total commitments: €3,202,000. 
 
(c) Purpose of subsidy 
 
Collective pre-normative studies. 
 (d) Duration 
 Subsidies covering a period of one year.  2  AID FOR MARITIME TRANSPORT — TONNAGE TAX 
Articles 115 to 127 of the Programme Law of 2 August 2002 as amended by the 
Programme Law of 27 December 2004, Articles 344 to 348  
(a) Form of the subsidy 
 
Flat-rate determination of the profits taxable in Be lgium on the basis of the tonnage of the vessel. 
 
(b) Amount in 2013 and 2014 
 The statistical data available do not make it possible to calculate the budgetary cost of "tonnage 
tax" aid. However, it is known that the tax base for the companies concerned is €6 million.  
 The amount of the aid corresponds to the product of this figure and the difference between the 
nominal rate of Corporation Tax and the actual rate resulting from the special measures applied. 
 Therefore it does not exceed €2 million. 
 
(c) Policy objective 
 To enable Belgium to develop maritime shipping under the Belgian flag. 
 
(d) Duration  
 
From the taxable period following that in which the application was made, until the end of the 
taxable period which comes to a close during the tenth calendar year following that in which the application was made. 
 
At the end of the above period, the scheme is tacitly renewed for the same length of time.   (e) Rules and conditions 
 The Programme Law of 2 August 2002 provides for a series of fiscal measures in favour of maritime transport in Belgium: 
 
(1) a presumptive tax regime based on tonnage for shipping companies; 
 G/SCM/N/284/EU/Add.2 
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  (2) a set of measures in favour of shipping companies that have not opted for tonnage-
based presumptive taxation, comprising accelerated depreciation, capital gains exemption on the sale of vessels, exemption subject to conditions of re-use, and tax deductions on the purchase of vessels; 
 
(3) abolition of the ship mortgage registration fee; 
 
(4) a tonnage-based presumptive tax regime for ship management companies acting on 
behalf of third parties, where the latter provide services to ship-owners. 
 The tonnage-based presumptive tax regime consists in replacing, in the case of shipping 
companies opting for this regime, the tax base used  to calculate corporation tax by a fixed amount 
determined on the basis of the tonnage of the fleet concerned. This regime lays down no conditions regarding the flag of the vessels. 
 
A similar mechanism is available to vessel managers acting on behalf of a third party.  
3  TAX MEASURES TO PROMOTE THE PRODUCTION OF AUDIOVISUAL WORKS — REGIME 
(TAX SHELTER EXTENSION) 
Articles 128 to 129 of the Programme Law of  2 August 2002 inserting Article 194ter into 
the Income Tax Code of 1992, replaced by Article 291 of the Programme Law of 
22 December 2003 and amended by Article 2 of the Law of 17 May 2004  
 (a) Form of the subsidy 
 Tax incentive.  
(b) Amount 
 
2013: figure not available for the moment; 2014: figure not available for the moment. 
 
(c) Policy objective 
 
Tax incentive in the cultural field aimed at supporting the production and creation of Belgian 
audiovisual works.  
(d) Duration  
 
Entered into force in the 2004 tax year.  
(e) Rules and conditions 
 
Exemption of the taxable profits of a company wishing to invest in an audiovisual production (up to 
150% of the amounts actually invested). 
 4  EXCISE DUTY ON ENERGY PRODUCTS AND ELECTRICITY 
Royal Decree of 29 February 2004 amending the Law of 22 October 1997 on the 
structure and the rates of excise duties on mineral oils. Published in the Moniteur Belge 
(Official Journal) of 5 March 2004.  
The reduced rates granted on the basis of  environmental permits are governed by 
Article 17, paragraph 2, of Council Direct ive 2003/96/EC restructuring the Community 
framework for the taxation of en ergy products and electricity. 
 
(a) Form of the subsidy 
 
The aid granted consists of a reduction of or an exemption from excise duties. 
 G/SCM/N/284/EU/Add.2 
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  (b) Amount in 2013 and 2014 
 
The reduced rates granted on the basis of envi ronmental permits are governed by Article 17, 
paragraph 2, of Council Directive 2003/96/EC restructuring the Community framework for the 
taxation of energy products and electricity  
 As these are reduced rates, no information is available on the amount involved in their 
implementation. Only the number of environmental permits is known, but this cannot be used to 
determine the amount of the total reduction in excise revenue.  (c) Policy objective 
 The tax measures apply to the business consumptio n of energy-intensive enterprises engaged in 
economic activity involving production, trading or  the provision of services, including mining and 
agricultural activities and liberal professions. 
 (d) Duration  
 The reduced excise rates provided for in Arti cle 419 of the Programme Law of 27 December 2004 
have been in force since 1 January 2005. The scheme is valid for ten years from the date of its entry into force. 
 
(e) Rules and conditions 
 
The aid granted consists of a reduction of or an exemption from excise duties for enterprises which 
have concluded an environmental agreement.  
In this case, energy-intensive enterprises hold ing an environmental permit are granted a zero 
rate, while a reduced rate (normally 50%) is applied to other enterprises which hold such a permit.  5  REDUCED EXCISE RATES FOR BIOFUELS 
Reduced excise rates for biofuels, Programm e Law of 11 July 2005 (Chapter 1, Title V) 
 (a) Form of the subsidy 
 The aid is granted in the form of a reduction in the excise rate.  
(b) Amount in 2013 and 2014 
 
0 The reduced excise rates relating to the use of bi ofuels in Belgium do not represent any budgetary 
cost for the Belgian State. 
 In fact, the reduced rates have been calculated in such a way as to be budget-neutral. It is 
therefore appropriate to indicate a zero amount. 
 (c) Policy objective 
 This aid scheme aims to protect the environment by encouraging the placing on the market of 
biofuels through the grant of a reduction in excise duty. The reduction in excise duty allows fuels from a renewable source to compete with fuels of fossil 
origin, the cost price of which is significantly lower. 
The purpose of the aid is to compensate for the difference between the production costs and the 
market price of renewable energy. 
 
(d) Duration  
 
The duration of the scheme is limited to six years.  
 G/SCM/N/284/EU/Add.2 
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  (e) Rules and conditions 
 
The aid is granted in the form of a reduction in the excise rate when the fuel is released for 
domestic consumption. 
 
The reduction in the excise rate for bioethanol an d biodiesel is granted in the form of a reduction 
in the excise rate applicable to fossil/renewable fuel mixtures in relation to the rate applicable to 
the purely fossil fuels which the biofuels replace. 
 The fossil fuels concerned are:  
- unleaded petrol: 
  with an octane number of 98 or a lower sulphur and aromatics content or; 
 with an octane number lower than 98; 
- diesel with a sulphur content by weight not exceeding 50 mg/kg.  
 
6  MEASURES OF PARTIAL EXEMPTION FROM PROFESSIONAL WITHHOLDING TAX TO 
PROMOTE R&D  
Law on the Solidarity Pact between Genera tions (Generation Pact) of 23 December 
2005, in particular Articles 106, 109, 110 an d 113, Moniteur Belge (O fficial Journal) of 
30 December 2005. Article 275§3-2 of CIR92 
 (a) Form of the subsidy 
 Exemption from payment of 50% of the professional  withholding tax on the part of the employer. 
 
(b) Amount in 2013 and 2014 
 
2013: 16.20 (€ million);  
2014: figure not available for the moment. 
 
(c) Policy objective 
 
Promotion of R&D activities by reducing scientific staff costs. 
 (d) Duration  
 The scheme has an initial duration of five years. An  assessment will be made after that time: if the 
results are positive, the measure will be renewed for a further five years.  
(e) Rules and conditions 
 
The beneficiaries of the measure are companies that meet the definition of "Young Innovative 
Company" and which pay or assign salaries to thei r scientific personnel, employed as salaried staff 
within the company. The exemption amounts to 50% of the professional wi thholding tax applied to salaries paid as from 
1 July 2006. 
 N.B.: However, the other exemptions from payment of professional withholding tax for the 
employment of researchers assigned to research  projects, including partnership projects with 
universities or institutes of higher education, are classified as a general measure rather than State 
aid.  
 G/SCM/N/284/EU/Add.2 
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  7  R&D SCHEME IN THE AERONAUTICAL SECTOR  
(a) Form of the subsidy 
 
Repayable advances. 
 
(b) Amount in 2013 and 2014 
 
2014: €150,659,434 (cumulative 2014 included); 
2013: €120,125,445 (cumulative 2013 included).  (c) Policy objective 
 Individual aid for industrial research and experime ntal development activities in the aeronautical 
sector between 2005 and 2019 that would not be possible without State support. 
 
(d) Duration  
 
This aid measure will end on 30 June 2014 (for new contracts); payments will continue until 2019. 
 (e) Rules and conditions 
 
Financial support in the form of a repayable advance capped at 60% of the eligible industrial 
research expenditures actually incurred and 40% of the experimental development expenditures 
actually incurred. 
 
The aid measure is subject to prior approval by the European Commission.  
8  AID FOR THE RESTRUCTURING OF THE "FREIGHT" ACTIVITIES OF THE PUBLIC 
LIMITED COMPANY SNCB  
(a) Form of the subsidy 
 
Ad hoc aid consisting of debt relief, a direct subsidy and an increase in capital. 
 (b) Amount in 2013 and 2014 
 2013: €9.9 million (direct subsidy);. 2014: €8.2 million (direct subsidy). 
 
(c) Policy objective 
 Individual aid for restructuring the op erations of a firm in difficulty. 
 
(d) Duration  
 
Entered into force on 1 July 2010. 
 (e) Rules and conditions 
 The aid is subject to prior approval by the European Commission.  Every year, a report is submitted to the European Commission for approval.  
 G/SCM/N/284/EU/Add.2 
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  9  AID IN CONNECTION WITH THE FINANCIAL CRISIS 
9.1  Aid for the restructuring of Fortis Bank Article 107(3)(b) TFUE — Remedy serious disturbance 
 
(a) Form of the subsidy 
 
Ad hoc aid - guarantee and other forms of equity intervention. 
 
(b) Amount in 2013 and 2014 
 See appended tables. 
 
(c) Policy objective 
 
Remedy for a serious disturbance in the economy. 
 (d) Duration  
 Entry into force on 12 May 2009.  (e) Rules and conditions 
 Following the Commission's investigation, it was concluded that the aid in favour of Fortis Bank met the conditions for compatibility with the rules of competition in the Single Market. 
 
9.2  Liquidity assistance Dexia Bank-Belgium  
Article 107(3)(b) TFUE — Remedy serious disturbance  
 
(a) Form of the subsidy 
 Ad hoc aid - guarantee on liabilities. 
 
(b) Amount in 2013 and 2014 
 
See appended tables. 
 (c) General objective 
 Remedy for a serious disturbance in the economy.  (d) Duration  
 Ends on 31 December 2012.  
(e) Rules and conditions 
 
Following the Commission's investigation, it was concluded that the aid in favour of Dexia 
Bank-Belgium met the conditions for compatibility with the rules of competition in the Single 
Market.  9.3  Measures additional to the restructur ing of Dexia Bank - Temporary Guarantee  
Article 107(3)(b) TFEU - Remedy serious disturbance  
 (a) Form of the subsidy 
 Ad hoc aid - Guarantee (2011 and 2012) and recapitalization (2012).  G/SCM/N/284/EU/Add.2 
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  (b) Amount in 2013 and 2014 
 
See tables appended.  
(c) Policy objective 
 
Remedy for a serious disturbance in the economy. 
 
(d) Duration  
 Ends on 31 January 2013. 
 
(e) Rules and conditions 
 
(1) The temporary guarantee of 2011 (dossier SA.33763)  
 In December 2011, France, Belgium and Luxembourg granted a temporary guarantee on the 
refinancing of Dexia SA and Dexia Crédit Local until 31 May 2012 (subsequently extended to 30 
September 2012 and then to 31 January 2013). The ceilin g on this guarantee was €45 billion, 
subsequently raised to €55 billion, in accordance with a quota formula of 60.5% for the Kingdom of Belgium, 36.5% for the French Republic, and 3% for the Grand-Duchy of Luxembourg.  
 
(2) The final guarantee of 2013 (dossier SA.34925):   
France, Belgium and Luxembourg granted Dexia SA  and DCL a joint refinancing guarantee of €85 
billion in principal, interest and incidental amo unts in accordance with a quota formula of 51.41% 
for Belgium, 45.59% for France and 3% for Luxembourg. The obligations guaranteed may be 
issued up until 31 December 2021 and have a maximum term of ten years.  
The Aggregate Commitment of the States may at no time exceed the following ceilings, it being understood that the amounts in interest and incidentals owed on the amounts in principal thus limited are guaranteed beyond these ceilings:  
 
(i) €85 billion for the three States combined;  (ii) €43.6989 billion for the Kingdom of Belgium;  
(iii) €38.7515 billion for the French Republic, and  
(iv) €2.55 billion for the Grand-Duchy of Luxembourg.  
10  SEAMEN EMPLOYED IN THE SHIPPING, MARINE TOWING AND MARINE DREDGING 
SECTORS 
(a) Form of the subsidy 
 
Direct exemption - reductions in social contributions. 
 (b) Amount in 2013-2014  
 2013: €32,987,503;  2014: €33,033,300 (situation as of 11 June 2015) 
 
(c) Policy objective 
 Maintaining and improving maritime know-how and protecting and promoting employment for 
European seamen. 
 (d) Duration  
 Ten years (2003-2013).  
(e) Rules and conditions 
 
The Royal Decree of 26 April 2009 issued in im plementation of Article 37ter of the Law of 
29 June 1981 laying down the general principles of  social security for wage-earners and repealing G/SCM/N/284/EU/Add.2 
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  the Royal Decree of 16 May 2001 waiving payment of certain workers’ contributions for the benefit 
of dredging sector enterprises.  Royal Order of 13 January 2014 waiving payment of certain employers’ contributions and workers’ 
contributions for the benefit of shipping and towing sector enterprises. 
 11  AID FOR THE SHIPPING, DREDGING AND TOWING SECTORS  
(a) Form of the subsidy 
 
Exemption from payment of the professional wi thholding tax on the part of the employer. 
 
(b) Amount in 2011, 2012 and 2013 
 
The following table shows the figures for exemptio ns from payments of professional withholding 
tax in favour of the shipping, dredging and towing sectors for budget years 2011 to 2013. The 
figures are on a budget year and not a tax year basis, since professional withholding tax receipts relate to the current year. 
 
ARTICLE DESCRIPTION B.Y. 2011 B.Y. 2012 B.Y. 2013 
Art. 275.2 Shipping -52,346,056.48  -52,764,593.18 -49,301,305.59  
Art. 275.2 Dredging -7,857,636.40  -10,127,825.79 -4,405,333.06  
Art. 275.2 Towing -3,377,975.91  -3,758,506.39 -4,371,538.00  
Art. 275.4 Sea fishing -6,602,407.86  -6,340,280.16 -6,190,598.43  
Total  -70,184,076.65  -72,991,205.52 -64,268,775.08  
 
(Amounts in €)  
(c) Policy objective 
 
Law of 24 December 1999 laying down fiscal and various other provisions, Article 4 of which provides for measures in favour of shipping, dredging and towing. 
 
(d) Duration  
 
Indefinite. 
 (e) Rules and conditions 
 Article 4 of the above-mentioned law exempts em ployers in the shipping and dredging sectors 
from the obligation to pay to the Treasury the prof essional withholding tax that they have withheld 
from the salaries of their workers employed on boar d a vessel that is registered in a Member State 
of the European Union and has been granted a clearance certificate. Under subparagraph 4, the 
King may extend the application of this provision to the towing sector.  
In the three sectors concerned – shipping, dredging and towing – the measure applies to all 
vessels in possession of a clearance certificate. This certificate, a copy of which must be sent to the tax administration, shows that the vessel is regi stered in the Member State whose flag it flies. 
 
The employer is required to file a declaration separate from the professional withholding tax for those workers who fall within the scope of the me asure, i.e. only the crew members that hold a 
seaman’s licence. 
 
12  PROMOTION OF COMBINED RAIL TRANSPORT OF INTERMODAL TRANSPORT UNITS IN 2013 (6 MONTHS) AND 2014; AID FOR SINGLE-WAGONLOAD TRAFFIC IN 2013 (6 
MONTHS) AND 2014  
(a) Form of the subsidy 
 
Combined transport and single-wagonload traffic. 
Direct subsidy.  G/SCM/N/284/EU/Add.2 
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  (b) Amount in 2013 and 2014 
 
Combined transport: 2013: €4.762 million; 
2014: €4.5 million. 
 Single-wagonload traffic: 
2013: €7.477 million; 
2014: €10.5 million.  (c) Policy objective 
 Support for combined road-rail transport and single-wagonload traffic. The aim is to increase the share of rail transport, particularly when it comes to transporting sea containers and moving goods 
between activity centres. This aid is needed in vi ew of the expense of rail transport over the short 
distances covered in Belgium.  
(d) Duration  
 
Combined transport and single-wagonload traffic: Ends on 31 December 2014. 
 
(e) Rules and conditions 
 
Combined transport  
 The authorities undertake to refrain from implementing the aid measure as long as the 
Commission has not adopted a decision to that effect. The subsidy must not exceed 30% of the 
transport costs. The aid is always less than the sum of the additional costs involved in using infrastructure adapted to combined transport bu t not to a competing, more polluting means of 
transport, and 50% of the external costs avoided.  The subsidies granted under the three measures 
cannot be cumulated with other aid measures or with the subsidies granted under the "Marco Polo" 
Programme.  
Single-wagonload traffic 
 The authorities undertake to refrain from implementing the aid measure as long as the 
Commission has not adopted a decision to that effect. The subsidy must not exceed 30% of the 
transport costs.   BELGIUM — BRUSSELS-CAPITAL REGION 
AID IN 2013 
Aid for economic growth  
• Ordinance of 13 December 2007 on aid for the promotion of economic growth in favour of micro, 
small and medium-sized enterprises: 
 - aid for general investment; - aid for prestart-up activities , studies and external advice. 
 Aid for research, development and innovation 
• Ordinance of 26 March 2009 on the promotion on research, development and innovation. 
 G/SCM/N/284/EU/Add.2 
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  1  AID FOR ECONOMIC GROWTH 
1.1  Aid for economic growth Title 
 
 Organizational Ordinance of 13 December 2007 on  aid for the promotion of economic growth 
in favour of micro, small and medium-sized enterprises, replacing the Ordinance of 1 April 2004 (part on general investment).  
(a) Form of the subsidy 
 
Financial aid is granted in the form of an investment premium.  
(b) Amount of aid granted in 2013 
 
Aggregate amounts 
 
Legislation Number of 
decisions taken Subsidized amount 
of the investment 
(€) Amount decided 
(€) Average rate of aid 
Ordinance of 
13 December 2007 387 73,201,218 12,937,416 17.6% 
 
Amounts for enterprises situated inside a development zone  
Legislation Number of 
decisions taken Subsidized amount 
of the investment 
 (€) (EUR) Amount decided  
(€)  Average rate of aid  
Ordinance of 
13 December 2007 101 19,032,316 3,363,729 17.6% 
 
Amounts for enterprises situated outside a development zone 
 
Legislation Number of 
decisions taken  Subsidized amount 
of the investment 
 (€) Amount decided  
(€) Average rate of aid  
Ordinance of 
13 December 2007 286 54,168,902 9,573,687 17.6% 
 
(c) Policy objective and/or purpose of the subsidies 
 Aid in respect of general investment by micro, small and medium-sized enterprises in the Brussels-Capital Region is now governed by the content of the Organizational Ordinance of 13 December 2007 on aid for the promotion of economic growth (implemented 
on 15 August 2008 by the Government Decree of 26 June 2008 on aid for general investment). 
 Aid is granted in the form of investment premiums. 
 
It may be supplemented by a temporary exemption from the tax on income from immovable assets and by accelerated depreciation. 
 
The rate of the subsidy varies between 2.5% and 35% based on the amount of the investment.  The scale of the aid actually depends on three factors: 
 
 the size of the enterprise; 
 whether it is situated within or outside the development zone; 
 the fulfilment of employment and economic policy criteria. G/SCM/N/284/EU/Add.2 
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  It consists of basic aid and two additional type s of aid. The basic aid depends on whether the 
enterprise is situated within or outside a development zone. The additional aid is dependent on the fulfilment of certain economic policy objectives. The amount of the aid is graduated, depending on 
the size of the enterprise. 
 
Basic aid     
 Micro-
enterprises  Small 
enterprises  Medium-sized 
enterprises  
Outside development zone 5%  5%  2.5%  
Inside development zone  15%  10%  10%  
Supplementary aid    
Employment objectives     
Start-up  + 2.5%  -  -  
Low-skilled and medium-skilled staff  + 7.5%  + 5%  + 3.5%  
Employment of workers be nefiting from a reduction 
in social security contributions  + 7.5%  + 5%  + 3.5%  
Growing enterprise  + 7.5%  + 5%  + 3.5%  
Recourse to the services of Ac tiris + 7.5%  + 5%  + 3.5%  
"Economic policy" objectives    
Start-up  + 7.5%  -  -  
Priority sector + 7.5%  + 5%  + 3.5%  
Mobility plan  + 3.5%  + 3.5%  + 3.5%  
New enterprise outside the development zone  + 7.5%  + 5%  + 3.5%  
New enterprise inside the development zone  + 12.5%  +12.5%  +12.5%  
Exemption  from tax on income from immovable 
assets  Maximum 5 years 
Accelerated depreciation  3 years 
Maximum    
Outside the development zone 15%  15%  7.5%  
Inside the development zone 35%  25%  25%  
 
(d) Statistical data permitting an assessment of the trade effects of the subsidy:  
 60% of the investment subsidies was allocated to dossiers submitted by industrial and non-
industrial enterprises; 
 40% was allocated to dossiers submitted by business or services enterprises. 
1.2  Aid for economic growth 
Title 
 
 Organizational Ordinance of 13 December 2007 on  aid for the promotion of economic growth 
in favour of micro, small and medium-sized enterprises. 
(a) Form of the subsidy 
 
Financial aid is granted in the form of a premium. 
 (b) Amount of aid granted in 2013 
 
TYPE OF INVESTMENT NUMBER OF 
PROGRAMMES SUBSIDIZED 
AMOUNTS 
(€) AMOUNT OF 
PREMIUMS 
(€) AVERAGE RATE 
OF AID 
Advice 506 8,263,118 4,002,047 48.4% 
Studies 80 1,009,042 489,956 48.6% 
Prestart-up activities 21 223,637 105,669 47.3% 
TOTAL 607 9,495,797 4,597,672 48.4% G/SCM/N/284/EU/Add.2 
- 16 - 
  2  AID FOR RESEARCH, DEVELOPMENT AND INNOVATION 
Title 
 
 Ordinance of 26 March 2009 on the promotion of research, development and innovation 
(industrial research subsidies) 
(a) Form of the subsidy 
 
BR = Intellectual property right 
DA = Experimental development in the form of a repayable advance DS = Experimental development in the form of a subsidy JEI = Young innovative enterprise 
PO = Procedural and organizational innovation 
PXE = Project preparation - international partnerships R = Industrial research 
 
(b) Amount of aid granted in 2013 
 
Type Payments 
(€) Commitments 
(€) 
BR 253,782 484,949 
DA 659,157 0 
DS 5,768,715 6,716,950 
F 9,971 0 
JEI 279,993 891,000 
PO 350,054 701,664 
PXE 25,776 39,292 
R 3,046,698 3,693,853 
 (c) Policy objective and/or purpose of the subsidies 
 To strengthen basic industrial research by Brussels enterprises. 
 
(d)  Duration of aid 
 
Three to 36 months of subsidization. 
 (e) Statistical data permitting an assessment of the trade effects of the subsidy  
 Not assessable in the short or medium term.  AID IN 2014 
Aid for economic growth 
 Ordinance of 13 December 2007 on aid for the pr omotion of economic growth in favour of 
micro, small and medium sized enterprises: 
- aid for general investment; 
- aid for prestart-up activities, studies and external advice. 
 
Aid for research, development and innovation: 
 Ordinance of 26 March 2009 on the promotion of research, development and innovation. 
 G/SCM/N/284/EU/Add.2 
- 17 - 
  1  AID FOR ECONOMIC GROWTH 
1.1  Aid for economic growth Title 
 
 Organizational Ordinance of 13 December 2007 on  aid for the promotion of economic growth 
in favour of micro, small and medium-sized enterprises, replacing the Ordinance of 1 April 2004 (part on general investment) 
(a) Form of the subsidy 
 
Financial aid is granted in the form of an investment premium.  
(b) Amount of aid granted in 2014 
 
Aggregate amounts 
 
Legislation Number of 
decisions taken Subsidized amount 
of the investment 
(€) Amount decided 
(€) Average rate of aid 
Ordinance of 
13 December 2007 415 85,327,693 15,894,704 18.7% 
 
Amounts for enterprises situated inside a development zone 
 
Legislation Number of 
decisions taken  Subsidized amount 
of the investment 
(€) Amount decided 
(€) Average rate of aid  
Ordinance of 
13 December 2007 124 37,670,958 9,193,833 24.4% 
 
Amounts for enterprises situated outside a development zone  
 
Legislation Number of 
decisions taken  Subsidized amount 
of the investment 
(€) Amount decided 
(€) Average rate of aid  
Ordinance of 
13 December 2007 291 47,656,735 6,790,871 14.2% 
 
(c) Policy objective and/or purpose of the subsidies 
 Aid in respect of general investment by micro, small and medium-sized enterprises in the Brussels-Capital Region is now governed by the content of the Organizational Ordinance of 13 December 2007 on aid for the promotion of economic growth (implemented 
on 15 August 2008 by the Government Decree of 26 June 2008 on aid for general investment). 
 Aid is granted in the form of investment premiums. 
 
It may be supplemented by a temporary exemption from the tax on income from immovable assets and by accelerated depreciation. 
 
The rate of the subsidy varies between 2.5% and 35% based on the amount of the investment.  The scale of the aid actually depends on three factors: 
 
 the size of the enterprise; 
 whether it is situated within or outside the development zone; 
 the fulfilment of employment and economic policy criteria.  
 G/SCM/N/284/EU/Add.2 
- 18 - 
  It consists of basic aid and two additional type s of aid. The basic aid depends on whether the 
enterprise is situated within or outside a development zone. The additional aid is dependent on the fulfilment of certain economic policy objectives. The amount of the aid is graduated, depending on 
the size of the enterprise. 
 
Basic aid    
 Micro-enterprises Small enterprises Medium-sized 
enterprises  
Outside development zone 5%  5%  2,5%  
Inside development zone 15%  10%  10%  
    
Supplementary aid    
Employment objectives    
Start-up + 2.5%  -  -  
Low-skilled and medium-skilled staff + 7.5%  + 5%  + 3.5%  
Employment of workers benefiting from a 
reduction in social security contributions 
 + 7.5%  + 5%  + 3.5%  
Growing enterprise + 7.5%  + 5%  + 3.5%  
Recourse to the services of Ac tiris + 7.5%  + 5%  + 3.5%  
"Economic policy" objectives    
Start-up + 7.5%  -  -  
Priority sector + 7.5%  + 5%  + 3.5%  
Mobility plan + 3.5%  + 3.5%  + 3.5%  
New enterprise outside the development zone + 7.5%  + 5%  + 3.5%  
New enterprise inside the development zone  + 12.5%  +12.5%  +12.5%  
Exemption from tax on income from immovable 
assets Maximum 5 years 
Accelerated depreciation 3 years 
Maximum    
Outside the development zone 15%  15%  7.5%  
Inside the development zone 35%  25%  25%  
 
(d) Statistical data permitting an assessment of the trade effects of the subsidy 
 - 60% of the investment subsidies was allocated to dossiers submitted by industrial and non-industrial enterprises;  
- 40% was allocated to dossiers submitted by business or services enterprises. 
 1.2  Aid for economic growth 
Title 
 
 Organizational Ordinance of 13 December 2007 on  aid for the promotion of economic growth 
in favour of micro, small and medium-sized enterprises 
(a) Form of the subsidy 
 
Financial aid is granted in the form of a premium. 
 
(b) Amount of aid granted in 2014 
 
Type of investment Number of 
programmes Subsidized amounts 
(€) Amount of 
premiums (€) Average rate of aid 
Advice 610 10,630,877 5,105,744 48% 
Studies 99 1,177,197 573,673 48.7% 
Prestart-up activities 28 288,934 144,467 50% 
TOTAL 737 12,097,008 5,823,884 48.1% 
 G/SCM/N/284/EU/Add.2 
- 19 - 
  2  AID FOR RESEARCH, DEVELOPMENT AND INNOVATION 
Title 
 
 Ordinance of 26 March 2009 on the promotion of research, development and innovation 
(industrial research subsidies) 
(a) Form of the subsidy 
 
BR = Intellectual property right 
DA = Experimental development in the form of a repayable advance DS = Experimental development in the form of a subsidy JEI = Young innovative enterprise 
PO = Procedural and organizational innovation 
PXE = Project preparation - international partnerships R = Industrial research 
 
Amount of aid granted in 2014  
TYPE PAYMENTS 
(€) COMMITMENTS  
(€) 
BR 182,043 93,235 
DS 3,114,375 3,414,353 
F 121,933 205,861 
JEI 328,458 1,457,023 
PO 475,674 470,534 
PXE 92,424 131,042 
R 1,893,512 4,529,347 
Overall total  6,208,419 10,301,394 
 
(b) Policy objective and/or purpose of the subsidies 
 
To strengthen basic industrial research by Brussels enterprises.  
(c) Duration of aid  
 
Three to 36 months of subsidization. 
 
(d) Statistical data permitting an assessment of the trade effects of the subsidy 
 
Not assessable in the short or medium term. 
 BELGIUM — WALLOON REGION (FIGURES FOR 2013-2014) 
1  AID FOR SMES 
1.1  Decree of 11 March 2004 – Im plementation Order of 6 May 2004 
(a) Form of the subsidy 
 
Investment premium (non-repayable premium) irrespective of the investment financing method. 
Investments eligible to receive a premium are those in tangible and intangible fixed assets.  
Exemption from the tax on income from immovable assets (maximum five years, although this 
may be increased to seven years for equipment in the case of the creation of SMEs) for investment in immovable assets, including investment in real property and fixtures.  
(b) 2013 budget 
 
The budget for 2013 amounted to €97.74 million. 
The premiums are awarded for a wide rang e of projects and sectors of activity. 
 G/SCM/N/284/EU/Add.2 
- 20 - 
   2014 budget 
 
The budget for 2014 amounted to €99.64 million. The premiums are awarded for a wide rang e of projects and sectors of activity. 
 
(c) Policy objective 
 
The incentives created to assist the socio-ec onomic development of the Walloon Region are 
awarded, via a grant decision by the Walloon Region, to any natural or legal person that undertakes to carry out one or more operations aimed at achieving sustainable development and promoting job creation. The incentives are only awar ded if they will make a decisive contribution 
to achieving these aims. 
In practical terms, the premiums are awarded in order to encourage investment by small 
and medium-sized enterprises (SMEs). An SME is an enterprise with a payroll not exceeding 
250 people and a turnover not exceeding €50 million or an annual balance sheet total not 
exceeding €43 million. The premiums are awarded to SMEs in the industrial, handicraft, tourism, trade and services 
sectors. 
The scheme applies throughout the territory of th e Walloon Region for all enterprises meeting the 
SME criteria. The scheme is therefore not specific, except insofar as it applies only to SMEs.  
 
(d) Duration  
 
No time-limit has been fixed for the implementa tion of the scheme and the budget is adopted 
annually.  
2  AID FOR DISADVANTAGED REGIONS 
2.1  Decree of 11 March 2004 on regional in centives in favour of large enterprises 
Implementation Order of 6 May 2004 
This scheme replaces the law of 30 December 1 970, as amended by the Decree of 25 June 1992. 
It entered into force for any request submitted after 1 July 2004 
 (a) Form of the subsidy 
 Investment premium (non-repayable premium) irrespective of the investment financing method. Investments eligible to receive a premium are those in tangible and intangible fixed assets. 
Exemption from the tax on income from immovable assets (maximum seven years) for investment 
in immovable assets, including investment in real property and fixtures.  (b) 2013 budget 
 The budget amounted to €27.6 million. The premiums are awarded for a wide rang e of projects and sectors of activity. 
 
 2014 budget 
 
The budget amounted to €67.1 million. 
The premiums are awarded for a wide rang e of projects and sectors of activity. 
 (c) Policy objective 
 In order to assist the sustainable development of  the Region, the Government, within the specific 
budgetary limits set annually, may grant incentives to large enterprises which have operational 
headquarters situated in a development zone in the Walloon Region and which have an investment 
programme significantly contributing to sustainable development. Such investments must not compromise the balance between the econom ic, social and environmental components 
of sustainable development. The incentives must  be necessary for the implementation of the 
investment programme.  G/SCM/N/284/EU/Add.2 
- 21 - 
  In order to assess the importance of an investment programme in relation to sustainable 
development, the Government takes into particular consideration the nature of the investment programme, its stage of development, the field of activity in which it operates and the economic 
environment in which it is implemented. 
 
The arrangements for granting the incentive are the subject of an agreement concluded between 
the parties. 
The incentives are granted in accordance with European Community regulations and, in particular, 
the Multisectoral Community Framework on regional aid for large investment projects, the guidelines concerning State aid in the agricultural sector, those concerning regional State aid in conformity with the ceilings set by the European Commission decision approving the eligible 
areas map for Belgium and other Community rules adopted under the provisions set forth 
in Articles 87 and 89 of the Treaty establishing the European Community. The incentives provided for by the present Decree may be combined with aid from European 
structural funds. 
 (d) Duration  
 No time-limit has been fixed for the implementa tion of the scheme and the budget is adopted 
annually.  
2.2  Aid co-financed by the European Unio n - European Regional Development (ERDF) 
Programme 2007-2013  
Decree of 11 March 2004 on regional incentives in favour of large enterprises. 
Implementation Order of 6 May 2004, as amended by the Order of 17 January 2008.  
Decree of 11 March 2004 on regional incentives in favour of small and medium-sized enterprises. 
These Orders of 17 January 2008 introduced a scheme of assistance relating to the "Convergence" 
and "Competitiveness and Employment" prog rammes for large enterprises and SMEs. 
 (a) Form of the subsidy 
 
Regional aid is co-financed by the Europe an Union (ERDF). The aid takes the form 
of an investment premium as described above.  
(b) 2013 budget (regional component) 
 
The budget amounted to €16.7 million. The premiu ms are awarded for a wide range of projects 
and sectors of activity (divided among 16 eligible fields of activity) 
 (c) 2014 budget (regional component) 
 
The budget amounted to €12.5 million. The premiu ms are awarded for a wide range of projects 
and sectors of activity (divided among 16 eligible fields of activity)  
(d) Policy objective 
 
The same as under the points above, except inso far as there are specific sectoral requirements 
and a minimum number of jobs to be created (five or ten units depending on the size of the 
enterprise).  (e) Duration  
 The scheme for the period 2007-2014 has closed. A similar scheme will be available under the European Regional Development (ERDF) Programme 2014-2020, but only for SMEs. 
 G/SCM/N/284/EU/Add.2 
- 22 - 
  3  RESEARCH AND TECHNOLOGY AID 
3.1  Decree of 3 July 2008 on support for research, development an d innovation in the 
Walloon Region  
Walloon Government Order of 18 September 2008 on support for research, development 
and innovation in the Walloon Region  
 (a) Form of the aid 
 A. Subsidies for industrial research activities by enterprises. B. Subsidies for experimental development activities by enterprises. C. Repayable advances for experimental development activities by enterprises. 
D. Subsidies for technical feasibility studies for small and medium-sized enterprises, and for 
non-autonomous enterprises of small to medium size. 
E. Industrial property rights subsidies for small and medium-sized enterprises. 
F. Subsidies for young innovative small enterprises. 
G. Subsidies for process innovations in the services of small and medium-sized enterprises 
and non-autonomous enterprises of small to medium size. 
H. Subsidies for organizational innovations in the services of small and medium-sized 
enterprises and non-autonomous enterprises of small to medium size. 
I. Subsidies for innovation advisory services and innovation support services for small 
and medium-sized enterprises. 
J. Subsidies for the temporary employment of staff for small and medium-sized enterprises. 
K. Subsidies for international partnerships  for small and medium-sized enterprises. 
 
(b) 2013 and 2014 budgets 
 
The amount of aid consists of a percentage of th e admissible expenditure for the accepted project. 
 
FORM OF AID BUDGET TOTAL IN 2013 BUDGET TOTAL IN 2014 
A. 15,930,078.39 28,585,697.36 
B. 2,335,785.75 2,868,340.40 
C. 93,991,703.61 84,908,616.26 
D. 1,836,096.21 2,349,607.95 
E. 770,555.46 2,365,501.67 
F. 1,140,381.18 3,265,489.18 
G. 393,888.18 237,752.05 
H. 0 0 
I. 0 0 
J. 0 0 
K. 0 0 
 
(c) Policy objective 
 This is horizontal aid designed to promote rese arch and development and to encourage innovation. 
It is available to all economic sectors. The aid is not granted automatically, but depends on an assessment of the quality of the project 
by the administrative services and, in the case of aid awarded on the basis of calls for projects, 
by independent international experts. Where the aid consists of a repayable advance, the beneficiary enterprise pays it back in the form 
of regular payments if it has decided to expl oit the results of the research industrially 
or commercially.  
(d) Duration  
 
The budget for R&D aid is adopted annually by the Walloon Parliament. The duration of aid corresponds to the duration of the research work or the study financed. 
 G/SCM/N/284/EU/Add.2 
- 23 - 
  (e) Statistical data 
 
The aid has an impact on trade because it may lead to the marketing of innovative products, processes or services. However its impact is difficult to isolate from the many other factors 
affecting trade, and is therefore di fficult to evaluate statistically. 
 BELGIUM — FLEMISH REGION 
1  AID FOR ECONOMIC EXPANSION - DECREE OF 31 JANUARY 2003 ON THE ECONOMIC 
SUPPORT POLICY (REPLACED BY DECREE OF 16 MARCH 2012) 
On 16 March 2012 a new decree on the economic support policy entered into force and replaced 
the old decree of 31 January 2003. The content of  the 2012 decree is very similar to the 2003 
decree and contains merely a consolidation of more recent EU state aid legislation. 
 Starting from 16 March 2012, new aid schemes are implemented on the basis of the new decree. 
The old decree continues to be applicable to existing aid schemes. 
 1.1  Decision of the Flemish Government of  10 October 2003 regarding the granting of 
aid to small and medium-sized enterprise s for investments in the Flemish Region 
(growth premium – EXPIRED) 
1.2  Decision of the Flemish Government of 12 December 2003 regarding the granting of 
aid to large enterprises for investments in a ssisted areas in the Flemish Region (regional 
aid map 2000-2006: EXPIRED) 
1.3  Decision of the Flemish Government of 1 October 2004 regarding the granting of aid 
to enterprises for ecological investments in the Flemish Region – amended by the 
Decision of the Flemish Government of 16 Ma y 2007 and by the Decision of the Flemish 
Government of 16 January 2009 (ecological premium): REPLACED by a new version - 
Decision of the Flemish Government of 17 De cember 2011 regarding the granting of aid 
to enterprises for ecological investments in the Flemish Region 
(a) Form of aid 
 
This scheme is aimed at investment aid, but exclusively for ecological investments, as defined in 
the General Block Exemption Regulation (GBER) No. 800/2008 of the European Commission 
(OJ, 9/8/2008, L 214).  
(b) Amount of aid in 2013 and 2014 
 
In 2013, the Flemish Government granted aid for ecological investments based on this scheme for 
a total budget of EUR €36.2 million. 
 In 2014, the Flemish Government granted aid for a total budget of €40.1 million.  
(c) Objectives of the aid 
 
The Flemish Government agrees with the overall aim of reduction and reorientation of aid 
measures towards more horizontal objectives. The promotion of ecological investments is a 
valuable tool in achieving that goal.  
(d) Time-frame 
 
The Decision of the Flemish Government of 17 December 2010 came into force on 
1 February 2011. 
 
(e) Statistics 
 
There are no statistics available which could contribu te to the evaluation of the effects of this aid 
scheme on WTO commerce and trade.  G/SCM/N/284/EU/Add.2 
- 24 - 
  (f) Legal basis 
 
The Decree of 16 March 2012 on the economic suppo rt policy and its implementing decisions of 
the Flemish Government. 
 
(g) Rules and conditions 
 
The scheme has been developed to provide aid to all enterprises, regardless of their size, for 
ecological investments. The enterprises qualifying for aid will receive a percentage of their eligible investment costs.  
Depending on the type of investment (ecological, energy, etc.), various aid intensities are possible, 
within the maximum limits of the EU General Block Exemption Regulation. The Flemish Government established a limited list of accepted  technologies which qualify for aid. If an 
enterprise invests in an accepted technology, it can receive a subsidy. If the technology is not 
already accepted, another procedure is followed in order to investigate the merits of the new 
technology. If accepted by the engineers of the Ministry of the Flemish Community, the new 
technology is placed upon the list, thus ensuring easier acceptance for future cases. 
The various Decisions of the Flemish Government and ministerial decrees can adapt the scheme towards other types of eligible cost, aid amounts or aid percentages. The scheme is open-ended, where every eligible case will receive aid. The maximum aid amount is €1 million, but the aid 
intensity remains at 20-40%. The Decision is based upon the EU General Block Exemption 
Regulation.  
1.4  Decision of the Flemish Government of 22 February 2008 regarding strategic 
training or investment programs for enterp rises in the Flemish Region, REPLACED by 
Decision of the Flemish Government of 17 Ju ly 2013 regarding strategic transformation 
aid for enterprises in the Flemish Region.  
The 2008 scheme was replaced in 2013 by a new scheme that focuses more on the 
"transformation" aspect of new investments or traini ng activities organized by enterprises. In order 
to be eligible for aid, the potential beneficiaries have to demonstrate that the foreseen investment 
or training contributes towards a new kind of investment or activity which is new or more 
elaborate for the enterprise, thus enabling the beneficiary to transform into a more efficient and stable enterprise, in conformity with the New Industrial Policy of the Flemish Government. 
 
This scheme still contains three types of aid. It is , on the one hand, aimed at investment aid, both 
by SMEs throughout Flemish territory and by larg e enterprises in assisted areas of the 2007-2013 
regional aid map (or the 2014-2020 regional aid map starting from 1 July 2014) and, on the other 
hand, aimed at training aid for SME's and large en terprises in the whole of the Flemish territory.  
 The regime was based on the EU General Block Exemption Regulation No. 800/2008. In 2015 the 
shift towards the new 2014 GBER was made.  
 (b) Amount of aid in 2013 and 2014 
 In 2013, a total of €41.03 million was attributed to this type of aid (25.97 million to training aid, 7.07 million to SME investment aid and 7.99 million to regional investment aid for large 
enterprises). 
 In 2014, a total of €25.48 million was attributed to this type of aid (12.75 million to training aid, 9.26 million to SME investment aid and 3.47 million to regional investment aid for large 
enterprises). 
 (c) Objectives of the aid 
 The regional aid part is aimed at the developmen t of the lowest scoring areas within the Flemish 
Region and provides the Flemish Government with a strong tool for attracting (new) investors 
towards the assisted areas where the economic situation is less favourable than in the rest of the 
country and the European Union.  G/SCM/N/284/EU/Add.2 
- 25 - 
  A potential beneficiary of the aid has to prove in a two-scenario approach which investments or 
training would be organized even without the aid,  and which extra investments or training would 
be developed in the event of receiving aid. Only  the cost of the extra investments or training, 
going beyond what the beneficiary would invest anyway, is eligible. This will lead to lower aid 
amounts and less deadweight, leaving more of the bu dget available to grant in favour of new or 
extra investments.  
The investment aid for SMEs is in line with the overall aim of reduction and reorientation of aid 
measures towards more horizontal objectives. The promotion of investments by SMEs is one of the 
best ways of ensuring that. The aid scheme aims at promoting entrepreneurship.  
The training aid part is also in line with the overall aim of reduction and reorientation of aid 
measures towards more horizontal objectives. The promotion of training is a very good way of 
ensuring that. The aid benefits not only the bene ficiaries but also the employees, as they acquire 
more skills and competences which increase their value on the labour market.  
 (d) Time-frame 
 The Decision of the Flemish Government of 22 Febr uary 2008 has been replaced by the Decision of 
the Flemish Government of 17 July 2013. As this regime was based upon the 2008 GBER, it had to be amended to fit the 2014 GBER starting from 1 January 2015. 
 
(e) Statistics 
 
There are no statistics available which could contribu te to the evaluation of the effects of this aid 
scheme on WTO commerce and trade.  
(f) Legal basis 
 
The Decree of 16 March 2012 on the economic suppo rt policy and its implementing decisions of 
the Flemish Government. 
 
(g) Rules and conditions 
 
The investment aid scheme has been developed to provide aid to SMEs throughout Flemish 
territory and large enterprises within assisted areas. Only "strategic" or large investment programs qualify for aid. A beneficiary has to invest at least €8 million. The maximum aid amount is 10% of 
the eligible investment costs. The scheme envisages economic, social and ecological criteria for 
which the beneficiary can score points. The minimum score is 50/100. Between 50 and 100 points, the beneficiary receives from 5 to 10% aid. There is an overall maximum of €1 million in aid.  
The training aid scheme has been developed to provide aid for SME's and large enterprises 
throughout Flemish territory for "strategic" or large training programmes.  The maximum training 
aid amount is 25% of the eligible investment costs. The scheme envisages economic, social and 
ecological criteria for which the beneficiary can score points. The minimum score is 50/100. 
Between 50 and 100 points, the beneficiary receives  from 20 to 25% aid. There is an overall 
maximum of €1 million ai d for a beneficiary. 
 
2  AID TO ENTERPRISES - DECISION OF THE FLEMISH GOVERNMENT OF 19 DECEMBER 2008 REGARDING THE GRANTING OF AID TO SMALL AND MEDIUM-SIZED ENTERPRISES FOR ENTREPRENEURSHIP-ENCOURAGING SERVICES (SME PORTFOLIO, FORMERLY 
KNOWN AS BUDGET FOR ECONOMIC ADVICE – BE(A) 
Decision of the Flemish Government of 19 December 2008 regarding the granting of aid to SMEs 
for entrepreneurship-encouraging services (also called SME Portfolio), which entered into force on 
1 January 2009. Various implementing ministerial decisions were issued.  
 This scheme is based upon the EU "de-minimis" regulation (Regulation 1998/2006 of 
15 December 2006, OJ of 28 December 2006, L 379) and upon the new de-minimis 
regulation 1407/2013 of 18 December 2013 (OJ of 24 December 2013, L 352).  G/SCM/N/284/EU/Add.2 
- 26 - 
  Form of aid 
 
The system is fully web-based and paperless. This  scheme is aimed at SMEs. There are 5 types of 
aid eligible: 
 
(1) training aid: up to 50% aid, with a maximum of €2,500; (2) aid for consultancy costs: up to 50% aid, with a maximum of €2,500; 
(3) aid for consultancy cost on possible internationalization: up to 50% aid, with a maximum of 
€5,000; (4) aid for consultancy costs on innovation: up to 75% aid, with a maximum of €10,000; 
The first four categories of aid can be cumula ted with a maximum aid amount of €15,000 for each 
beneficiary over a 1 year period. 
(5) aid for strategic advice : up to 50% aid, with a maximum of €25,000 aid.  
The fifth type of aid depends on a more stringent control. A committee of case handlers has to 
agree on the strategic value of the project and a copy  of the advice has to be sent to the granting 
authority. 
 
(b) Amount of aid in 2013 and 2014 
 The total budget for this scheme in 2013 was €40 million. 
The total budget for this scheme in 2014 was €40 million. 
 (c) Objectives of the aid 
 The Flemish Government agrees with the overall aim of reduction and reorientation of aid measures towards more horizontal objectives. The promotion of aid for SMEs in order to stimulate 
them to obtain specialized external advice or training is a positive element for the sustainability 
and results of the enterprises.  (d) Time-frame 
 The system has no time limit (taking into account the duration of the new "de-minimis" regulation until 2020). 
 
3  RESEARCH AND DEVELOPMENT 
Support schemes for R&D projects proposed by enterprises in Flanders. 
 
(a) Form of the aid 
 Direct subsidy. 
 
(b) Amount of aid 
 
The budget provided in the initial government  budget of 2015 for projects from firms and 
innovative collaboration (Agency for Innovation by Science and Technology) is €159.31 billion.  
(c) Objectives of the aid 
 
Research and development.  
(d) Duration of the programme 
 
The decision of the Flemish Government of 5 October 2001 on the granting of aid for technological 
research and development projects from indust ry in Flanders, which was accepted by the 
Commission under cover of document N298/2000, ended on 5-11-2011. New notification: Reference number State Aid SA.33193 (11/N), duration 5 October 2011-5 
October 2017. 
 G/SCM/N/284/EU/Add.2 
- 27 - 
  (f) Legal basis 
 
Decree of 18 May 1999 regarding a policy for the stimulation of technological innovation, replaced by the Decree of 30 April 2009 regarding the organi zation and financing of science and innovation 
policy (implemented by Decision of the Flemish Government of 13 November 2009). 
 Decision of the Flemish Government of 12 Dece mber 2008 regulating aid for R&D projects of 
Flemish enterprises. 
 Date on which decision taken: 25 August 2011  
4  AD HOC TRAINING AID 
The Flemish Government decided to grant some enterprises ad hoc training aid, based on EU 
Regulation No. 68/2001 of 12 January 2001 (OJ of 13 January 2001, L 10). As provided in Article 5 
of that regulation, individual cases have to be notified to the EU Commission if the amount of aid 
would be more than €1 million. In  addition to some big ad hoc training programmes, there were 
also a number of smaller ad hoc training cases, which did not exceed the threshold of €1 million. 
All of these ad hoc cases originated in 2007 and 2008 and will expire after completion, as the 
general training aid scheme of 22 February 2008 came into force on 18 April 2008 (as mentioned above under 4.1.4). From that date on, all new training aid cases will fall under the new regime and will no longer be ad hoc cases. 
 
2013 
Ad hoc cases below the €1 million threshold (paid in 2011 – in € million) 
  LVD Company   €0 
 GE Security EMEA   €0.29 
 Alcatel Lucent Bell   €0.68 
 PBI Fruit Juice   €0.32 
 Ineos Manufacturing Belgium €0.26 
 TNT Express Belux   €0.17 
 Ineos     €0.37 
 Kinepolis Group   €0.19 
 Kuehne & Nagel Logistics €0.49 
 
2014 
Ad hoc cases below the €1 million threshold (paid in 2012 – in € million) 
  LVD Company   €0 
 Ineos Manufacturing Belgium €0.35 
 Media Markt Saturn Belgium €0 
 
5  AID FOR EMPLOYMENT 
5.1  Decision of the Flemish Government of  28 April 2006 regarding the granting of a 
50+ employment premium 
(a) Form of the aid 
 
This scheme is aimed at granting employment ai d, as defined by the EU Commission in its 
Regulation No. 2204/2002 and Regulation No. 800/2008. The scheme has been notified to, and approved by, the European Commission (X67/2009, after SA.36093).  
(b) Amount of aid in 2013 and 2014 
 
In 2013: €21.83 million; 
In 2014: €35.85 million. 
 G/SCM/N/284/EU/Add.2 
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  (c) Objectives of the aid 
 
The Flemish 50+ employment premium was introduced  to encourage the hiring of older workers. 
Employers who hire older jobseekers are eligible  for a substantial financial incentive. Since 
1 January 2009 the premium has increased and now amounts to between €400 and €1,500 
per month (for one year) for each unemployed pers on aged 50 or over who is offered a contract 
for an indefinite period 
 
(d) Duration of the programme 
 The decision of the Flemish Government of 12 December 2008 came into force on 1 January 2009. 
The scheme follows the time-frame of EU Regulation No. 800/2008. 
 (e) Statistical data 
 The aim of the aid is to enhance the labour part icipation of unemployed persons aged 50 or over. 
The impact is thus mainly on employment in very diverse sectors. There are no statistical data 
available that would make it possible to assess its effects on world trade. 
In 2013, 3,021 50+ employment premiums were paid. In 2014, 3,448 50+ employment premiums were paid.  
(f) Legal basis 
 
Decision of the Flemish Government of 28 April 2006 regarding the granting of a 50+ employment 
premium. 
 5.2  Decision of the Flemish Government of 18 July 2008 regarding the professional 
integration of people with a disability  
(a) Form of the aid 
 
This scheme is aimed at providing employment aid, as defined by the EU Commission in its 
Regulation No. 800/2008. The scheme has been no tified to, and approved by, the European 
Commission (X29/2008).  
(b) Amount of aid in 2011 and 2012 
 
In 2013: €75.65 million; 
In 2014: €78.69 million. 
 (c) Objectives of the aid 
 
This grant gives employers an assurance that they will be reimbursed with 40% of the salary in 
the first year, then with 30%, and then with 20% as  from the fifth year. The grant is also based on 
the actual wage. The reason for this graduated appr oach is that an employer’s costs come mainly 
at the beginning of the employment. The integratio n of an employee with a disability often takes 
longer and working methods have to be adapted and tasks distributed, etc. It is possible for a grant higher than these basic amounts to be paid, but then the employer must demonstrate his 
real additional costs. The regulations also provide for a simplified application for contributions for 
adapting equipment, purchasing adapted tools,  employing interpreters and paying moving 
or accommodation costs.  
(d) Duration of the programme 
 
The decision of the Flemish Government of 18 July 2008 came into force on 1 October 2008. 
The scheme follows the time-frame of EU Regulation No. 800/2008. 
 (e) Statistical data 
 The aim of the aid is to enhance the labour participation of people with disabilities. The impact is thus mainly on employment in very diverse sectors. There are no statistical data available that would make it possible to assess its effects on world trade. G/SCM/N/284/EU/Add.2 
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  In 2013, 10,270 persons received an integration premium grant. 
In 2014, 10,894 persons received an integration premium grant.  (f) Legal basis 
 Decision of the Flemish Government of 18 July 2008 regarding the professional integration of 
people with a disability. 
 
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