G/SCM/N/253/EU/Add.2  
27 May 2014  
(14-3159)  Page: 1/40  
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/253/EU/Add.2 
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INTRODUCTI ON ............................................................................................................... 5  
1   BELGIUM - FEDERAL STATE, ANNUAL REPORT 2011 AND 2012 ................................... 6  
1.1   Aid for research  and development ................................................................................ 6  
1.2   Aid for maritime tr ansport - tonna ge tax ....................................................................... 6  
1.3   Tax measures to promote the production of audiovisual works - regime 
(tax shelter extensio n) ...................................................................................................... 7 
1.4   Excise duty on energy  products and electricity ............................................................... 7  
1.5   Reduced excise rates for bi ofuels ................................................................................. 8  
1.6   Measures of partial exemption from pr ofessional withholding tax to promote R&D ............... 9  
1.7   Short-term export-cre dit insurance (B ELGACAP) ............................................................ 9  
1.8   R&D scheme in th e aeronautical  sector ........................................................................ 10 
1.9   Aid for the restructuring of the "FREIGHT" activities of the public limited 
Company SNCB ............................................................................................................... 10 
1.10   Aid in connection wi th the financial crisis .................................................................... 11 
1.10.1   Aid for the restru cturing of Fo rtis Bank .................................................................... 11 
1.10.2   Liquidity assistan ce Dexia Bank-Belgium ................................................................. 11 
1.10.3   Additional measures to restructur ing of Dexia Bank - Temporary Gu arantee ................. 12 
1.11   Promotion of combined rail transpor t of intermodal tran sport units  2009-20 12................. 12 
1.12   Aid to the merchant marine, to the dr edging sector, and to the towing sector .................. 13 
1.13   Scheme to reduce the social contributions of seafarers employed in maritime 
transport and in the dredging sector ................................................................................... 13 
2   BELGIUM - BRUSSELS -CAPITAL REGION ................................................................... 14  
2.1   Aid in 2011 .............................................................................................................. 14 
2.1.1   Aid for ec onomic growth ......................................................................................... 14 
2.1.1.1   Aid for economic growth ...................................................................................... 14 
2.1.1.2   Aid for economic growth ...................................................................................... 16 
2.1.1.3   Aid for economic growth ...................................................................................... 16 
2.1.2   Aid for ma rket research .......................................................................................... 18 
2.1.3   Aid for employment ................................................................................................ 19 
2.1.3.1   Aid for employment ............................................................................................. 19 
2.1.3.2   Aid for employment ............................................................................................. 19 
2.1.4   Aid for research, de velopment and innovation ............................................................ 20 
2.1.5   Measure aimed at supporting intermodal transport by inland waterway in the 
Brussels-Capit al Regi on .................................................................................................... 20 
2.1.6   Aid for the creation of economic acti vity through the decontamination of polluted 
soil (GREE NFIELDS ) ......................................................................................................... 21 
2.2   Aid in 2012 .............................................................................................................. 22 
2.2.1   Aid for ec onomic growth ......................................................................................... 22 
2.2.1.1   Aid for economic growth ...................................................................................... 22 
2.2.1.2   Aid for economic growth ...................................................................................... 24 
2.2.2   Aid for ma rket research .......................................................................................... 25 
2.2.3   Aid for Employment ............................................................................................... 25 G/SCM/N/253/EU/Add.2 
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  2.2.3.1   Aid for Employment ............................................................................................. 25 
2.2.3.2   Aid for employment ............................................................................................. 26 
2.2.4   Aid for research, de velopment and innovation ............................................................ 26 
2.2.5   Measure aimed at supporting intermodal transport by inland waterway in the 
Brussels-Capital Region  (Port of Brusse ls) ........................................................................... 27 
2.2.6   Aid for the creation of economic acti vity through the decontamination of polluted 
soil (GREE NFIELDS ) ......................................................................................................... 28 
3   BELGIUM - WALLOON REGION (FIGURES FOR 200 9 AND 2010) ................................ 29  
3.1   Aid to SMEs .............................................................................................................  29 
3.1.1   Law of 4 August 1978 on economic reorientation, as amended by the Decree 
of 25 June 1992 - Implementati on Orders of  21 May 1999 ..................................................... 29 
3.1.2   Decree of 11 March 2004 - Implementation Order of 6 May 2004 .................................. 29 
3.2   Aid to disa dvantaged regions ..................................................................................... 30 
3.2.1   Decree of 11 March 2004 on region al incentives in favour of large 
enterprises - Implementati on Order of 6 May 2004 ............................................................... 30 
3.2.2   Aid co-financed by the European Un ion - European Regional Development (ERDF) 
Programme 2007-2013 ..................................................................................................... 31 
3.3   Research an d technology aid ...................................................................................... 32 
3.3.1   Decree of 5 July 1990 on aid and ac tion by the Walloon Region to promote 
research and technology, and its Implementati on Orders ....................................................... 32 
3.3.2   Decree of 3 July 2008 on support for research, development and innovation in the 
Walloon Region................................................................................................................ 32 
4   BELGIUM - FL EMISH REGI ON .................................................................................... 33  
4.1   Aid for Economic Expansion - Decree of 31 January 2003 on the economic 
support policy ................................................................................................................ . 33 
4.1.1   Decision of the Flemish Government of 10 October 2003 regarding the granting 
of aid to small and medium-sized enterprises for investments in the Flemish Region 
(growth premium - EXPIRED) ............................................................................................ 33 
4.1.2   Decision of the Flemish Government of 12 December 2003 regarding the granting 
of aid to large enterprises for investments in assisted areas in the Flemish Region (regional aid map 200 0-2006: EXPIRED) ............................................................................. 34
 
4.1.3   Decision of the Flemish Government of 1 October 2004 regarding the granting 
of aid to enterprises for ecological investme nts in the Flemish Region - amended by the 
Decision of the Flemish Government of 16 May 2007 and by the decision of the 
Flemish Government of 16 January 2009 (ecological premium): REPLACED by a new 
version - Decision of the Flemish Government of 17 December 2011 regarding the granting of aid to enterprises for ecolog ical investments in the Flemish Region ......................... 34
 
4.1.4   Decision of the Flemish Government of 22 February 2008 regarding strategic 
training or investment programs for enterprises in the Flemish Region ..................................... 35 
4.2   Aid to Enterprises - Decision of the Flemish Government of 19 December 2008 
regarding the granting of aid to small and me dium-sized enterprises for entrepreneurship 
encouraging services (SME Portfolio, formerly known as budget for economic advice - 
BEA) .......................................................................................................................... .... 36 
4.3   Research and development ........................................................................................ 37 
4.4   Aid to the Fisherie s and Aquacult ure Sector .................................................................. 38 
4.5   Aid for Agricultural Investment and New Enterprise - Flemish Agricultural 
Investment  Fund ............................................................................................................. 38 
4.6   Ad Hoc Training Aid .................................................................................................. 38 G/SCM/N/253/EU/Add.2 
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  4.7   Employ ment Aid ....................................................................................................... 39 
4.7.1   Decision of the Flemish Government of 28 April 2006 regarding the granting 
of an employment  premium 50+ ........................................................................................ 39 
4.7.2   Decision of the Flemish Government of 18 July 2008 regarding the professional 
integration of people  with a disability .................................................................................. 40 
 G/SCM/N/253/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 le gislation on economic growth and aiding SMEs 
in their respective areas. In the Belgian notifi cation of subsidies, the evaluation of whether 
the subsidy is "general" or "specific" therefore re lates to the regulations in force in each region. G/SCM/N/253/EU/Add.2 
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  1  BELGIUM - FEDERAL STATE, ANNUAL REPORT 2011 AND 2012 
1.1  Aid for research and development (a) Form of the subsidy 
 
Non-repayable subsidy. 
 (b) Total amount of the subsidies granted in 2011 and 2012 
 Projects for which the Federal State is responsible:  2011: total commitments: €3,060,000 
2012: total commitments: €3,150,000 
 (c) Purpose of the subsidy 
 Collected pre-standard research.  
(d) Duration 
 
Subsidies covered a one-year period.  
1.2  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 profits taxable in Belgium on the basis of the tonnage of vessels. 
 (b) Amount in 2011 and 2012 
 
2011: €19.9 million 
 2012: €20 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;  
(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 reuse, and tax deductions on the purchase 
of vessels; 
 G/SCM/N/253/EU/Add.2 
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  (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 (1) 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 th e fleet concerned. This regime lays down 
no conditions regarding the flag of vessels.  A similar mechanism is available to vessel managers acting on behalf of a third party. 
 
1.3  Tax measures to promote the prod uction of audiovisual works - regime 
(tax shelter extension) 
Articles 128 to 129 of the Programme La w of 2 August 2002 inserting Article 194 ter 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 
 
2011: €31.85 million 
2012: €17 million  
(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).  
1.4  Excise duty on energy  products and electricity 
Royal Order of 29 February 2004 amending th e Law of 22 October 1997 on the structure 
and the rates of excise duties on mineral o ils. It was published in the Moniteur Belge 
(Official Journal) of 5 March 2004. Th e reduced rates granted on the basis 
of environmental permits are governed by Ar ticle 17, paragraph 2, of Council Directive 
2003/96/EC restructuring the Community framework for the taxation of energy 
products and electricity. 
 (a) Form of the subsidy 
 
The aid granted consists of a reduction of or an exemption from excise duties. 
 (b) Amount in 2011 and 2012 
 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 exact amount of the total reduction in excise revenue. 
 G/SCM/N/253/EU/Add.2 
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  (c) Policy objective 
 
The tax measures apply to the professional cons umption 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.  1.5  Reduced excise rates for biofuels 
Reduce excise rates for biofuels, Programme 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 2011 and 2012 
 
2011: €231.85 million 2012: €232 million (estimate) 
 
(c) Policy objective 
 
This aid scheme aims to protect the environmen t by encouraging the placing on the market 
of biofuels through the grant of a reduction in excise duty.  
The reduction of 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.  
(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 of the excise rate for bioethanol an d biodiesel is granted in the form of a reduction 
in the excise rate applicable to mixtures of fossil/renewable fuels in relation to the rate applicable 
to pure fossil fuels which the biofuels substitute. 
 G/SCM/N/253/EU/Add.2 
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  The fossil fuels concerned are: 
 - Unleaded petrol:  
 with an octane level of 98 or a lower sulphur and aromatics content, or 
 with an octane level lower than 98; and 
- with an octane level lower than 98 and diesel  with a sulphur content not exceeding 50 mg./kg. 
 
1.6  Measures of partial exemption from pr ofessional withholding tax to promote R&D 
Law on the Solidarity Pact between Generations (Generation Pact) of 
23 December 2005, in particular Articles  106, 109, 110 and 113, Moniteur Belge 
(Official Journal) of 30 Decemb er 2005 Art. 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 2011 and 2012 
 
2011: €13.81 million 2012: €14.8 million 
 
(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 profession al withholding 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. 
 
1.7  Short-term export-credit insurance (BELGACAP) 
Royal Order of 2 July 2009 on implementation  of the Belgacap scheme, confirming the 
Decision of the Council of Ministers of 29 May 2009. Insurance Code (Articles L4321 
and L4322)  (a) Form of the subsidy 
 Guarantee - direct subsidy.  
(b) Amount in 2011 and 2012 
 
2011: commitments totalling €173.77 million 
2012: no commitments, since this aid measure was no longer in force for that year. G/SCM/N/253/EU/Add.2 
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(c) Policy objective 
 To avoid a serious disturbance in the Belgian economy which would result from the failure of the 
export-credit insurance market. 
 (d) Duration 
 In force until 31 December 2011.  (e) Rules and conditions 
 The Belgian authorities provide short-term export-credit insurance to enterprises established in Belgium, when no private market cover is available. 
 
This measure satisfies the following criteria in particular:  
 the necessary cover has ceased to be available on the private insurance market because 
of the financial crisis. In accordance with the Temporary Framework and the Commission Communication on short-term export-credit insurance, the unavailability of cover for the risk in the private insurance market has been duly demonstrated; 
 the premiums payable under the public scheme are aligned on those charged on the private 
market. The premiums are fixed at a level which will encourage exporters to use private insurers as soon as adequate cover becomes available on the private market. 
1.8  R&D scheme in the aeronautical sector 
(a) Form of the subsidy 
 
Repayable advances. 
 (b) Amount in 2011 and 2012 
 
2011: €78.59 million 
2012: €105.868 million  
(c) Policy objective 
 
Individual aid for industrial research and expe rimental development activities between 2005 
and 2017 in the aeronautical sector that would not be possible without state support. 
 (d) Duration 
 
This aid measure will end on 31 December 2017. 
 (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.  
1.9  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.  G/SCM/N/253/EU/Add.2 
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  (b) Amount in 2011 and 2012 
 
2011: €209 million (debt relief), €21.9 million (direct subsidy) and €30 million (increase in capital) 2012: €21.7 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. 
 
1.10  Aid in connection with the financial crisis 
1.10.1  Aid for the restructuring of Fortis Bank Article 107(3)(b) TFEU - Remedy serious disturbance 
 
(a) Form of the subsidy 
 
Ad hoc aid - guarantee and other forms of equity intervention 
 (b) Amount in 2011 and 2012 
 2011: €4,442 million 2012: €4,224 million  
(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 Banks 
met the conditions for compatibility with the rules of competition in the Single Market.  
1.10.2  Liquidity assistan ce Dexia Bank-Belgium 
Article 107(3)(b) TFEU - Remedy serious disturbance 
 
(a) Form of the subsidy 
 
Ad hoc aid - guarantee on liability  
(b) Amount in 2011 and 2012 
 
2011: €18,709 million 
2012: €11,895 million 
 (c) Policy objective 
 Remedy for a serious disturbance in the economy G/SCM/N/253/EU/Add.2 
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(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 Fortis Banks 
met the conditions for compatibility with the rules of competition in the Single Market.  1.10.3  Additional measures to 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)  
(b) Amount in 2011 and 2012 
 
Guarantee 2011: €27,225 million  2012: €33,275 million 
 
Recapitalization 2012: €2,915 million  
(c) Policy Objective 
 
Remedy for a serious disturbance in the economy 
 
(d) Duration 
 Ends on 31 January 2013 
 
(e) Rules and Conditions 
 
Following the Commission's investigation, it was concluded that the aid in favour of Fortis Banks 
met the conditions for compatibility with the rules of competition in the Single Market.  
1.11  Promotion of combined rail transpor t of intermodal transport units 2009-2012 
(a) Form of the subsidy 
 
Direct subsidy 
 
(b) Amount in 2011 and 2012 
 
2011: €15.31 million 
2012: €12.1 million  
(c) Policy objective 
 
Support for combined road-rail transport. The aim is to increase the share of rail transport, 
particularly when it comes to transporting sea containers and moving goods between activity 
centres. This aid is needed in view of the ex pense of rail transport over the short distances 
covered in Belgium and the added handling costs specific to combined transport.  
(d) Duration 
 
Ends on 31 December 2012 
 G/SCM/N/253/EU/Add.2 
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  (e) Rules and conditions 
 
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 but not to a competing, more polluting means of transport, and 50% of the external costs avoided. The subsidies granted under the three 
measures cannot be cumulated with other aid measures or with the subsidies granted under the 
"Marco Polo" Programme.  1.12  Aid to the merchant marine, to the dredging sector, and to the towing sectors 
(a) Form of the subsidy 
 
(b) Amount in 2011 and 2012 
 2011 2012 
 
(c) Policy objective 
 (d) Duration 
 (e) Rules and conditions 
 
1.13  Scheme to reduce the social contribu tions of seafarers employed in maritime 
transport and in the dredging sector 
(a) Form of the subsidy 
 
Direct exemption - reductions in social contributions  (b) Amount in 2011 and 2012 
 2011: €4.2 million 2012: €4.26 million 
 
(c) Policy objective 
 
Maintaining and improving maritime know-how and protecting and promoting employment for 
European seafarers.  (d) Duration 
 Ten years (2003-2013)  
(e) Rules and Conditions 
 
 G/SCM/N/253/EU/Add.2 
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  2  BELGIUM - BRUSSELS-CAPITAL REGION 
2.1  Aid in 2011 
2.1.1  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. 
 Ordinance of 1 April 2004: 
- Aid for general investment in micro, small and medium-sized enterprises. 
 
2.1.2  Aid for market research 
 Ordinance of 13 January 1994 on the promotion of foreign trade:  
- First participation in international trade fairs abroad; 
- Collaboration of foreign trade experts.  
 
2.1.3  Aid for employment  
 Order of 11 March 2004 on vocational transition premiums. 
 Ordinance of 18 March 2004 on social integration enterprises. 
 
2.1.4  Aid for research, development and innovation 
 
 Ordinance of 26 March 2009 on the promotion on research, development and innovation: 
- Subsides for industrial research; 
- Aid for experimental development. 
 
2.1.5  Measure aimed at supporting intermod al transport by inland waterway in the 
Brussels-Capital Region 
 
2.1.6  Aid for the creation of economic activity through the decontamination 
of polluted soil (BRUSSELS GREENFIELDS) 
 
 
2.1.1  Aid for economic growth 
2.1.1.1  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). 
 Order of the Government of the Brussels-Capital Region of 17 December 2009 containing 
emergency measures with respect to aid for the promotion of economic growth. 
(a) Form of the subsidy 
 
Financial aid is granted in the form of an investment premium.  
(b) Amount of aid granted in 2011 
 
Legislation Number of 
decisions taken Subsidized 
amount of the 
investment 
(€) Amount decided 
(€) Average rate 
of aid 
Ordinance of 
13 December 2007 365 55,696,806 9,477,384 17.02% G/SCM/N/253/EU/Add.2 
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  (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 capital 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 half of the amount of the 
investment (emergency measures, see below). 
 
The scale of the aid actually depends on three factors:  
 the size of the enterprise; 
 whether it is situated within or outside the development zone; 
 the fulfilment of employment and economic policy criteria. 
It consists of basic aid and two additional 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, based on the size of the enterprise. 
 
A number of emergency measures have entered into force since 1 January 2010 to provide for a better match between the available budgetary allocations and the possibilities for general 
investment aid to enterprises in the framework of the Ordinance of 13 December 2007: 
 - The amount on which the aid is calculated is equal to 50% of the stated eligible amount after 
examination of the dossier. 
- In each case the amounts are capped according to the type of investment (purchase of real 
estate, purchase of new equipment, adaptations, etc.). 
- The aid must be paid in three instalments. 
 
Basic aid    
 Micro-enterprises  Small 
enterprises Medium-sized 
enterprises 
Outside development zone  5% 5% 2.5%  
Inside development zone  15%  10%  10%  
    
Supplementary aid     
Employment objectives     
Start-up + 2.5%  - - 
Low-skilled and medium-skilled staff + 7.5%  + 5%  + 3.5%  
Employment of workers benefiting from a reduction 
in social security contributions + 7.5%  + 5%  + 3.5%  
Growing enterprise  + 7.5%  + 5%  + 3.5%  
Recourse to the services of Actiris + 7.5%  + 5%  + 3.5%  
"Economic policy" objectives    
Start-up + 7.5%  - - 
Priority sector + 7.5%  + 5%  + 3.5%  
Mobility Plan  + 3.5%  + 3.5%  + 3.5%  
New enterprise outside the development zone  + 7.5%  + 5%  + 3.5%  
New enterprise inside the development zone  + 12.5%  +12.5%  +12.5%  
Exemption from tax on income from im movable assets Maximum five years 
Accelerated deprecia tion  three years 
Maximum     
Outside the development zone  15%  15%  7.5%  
Inside the development zone  35%  25%  25%  G/SCM/N/253/EU/Add.2 
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  Statistical data permitting an assessmen t of the trade effects of the subsidy 
 
- in terms of budgetary implications, 60% of investment subsidies was allocated to dossiers 
submitted by industrial and non-industrial enterprises; 
- 40% was allocated to dossiers submitted by business or services enterprises. 
 2.1.1.2  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 2011  
 
Type of investment  Number of 
programmes  Subsidized 
amounts (€)  Amount of 
premiums (€)  Average rate 
of aid  
Advice  317  5,611,530  2,651,110 47.2%  
Studies 71  887,509  438,757 49.4%  
Prestart-up activities 21  233,351  115,123 49.3%  
TOTAL 409  6,732,390  3,204,990 47.6%  
 
2.1.1.3  Aid for economic growth 
Title 
 
 Ordinance of 1 April 2004 on regional aid for ge neral investment in favour of micro, small 
and medium-sized enterprises (entered into force on 15 November 2005). 
(a) Form of the subsidy 
 
 The financial aid is granted in the form of an interest subsidy or an investment premium 
depending on the method of financing of the investment programme. 
(b) Amount of the aid granted in 2011 
 
Interest rate subsidy (in €) 
 
Legislation Number of 
decisions taken Subsidized 
amount of 
investment Amount 
decided Average rate 
of aid 
Ordinance of 
1 April 2004 1 5,132,535.50 1,154,820 22.5% 
 
Investment premiums (in €) 
 
Legislation Number of 
decisions taken Subsidized 
amount of 
investment Amount 
decided Average rate 
of aid 
Ordinance of 
1 April 2004 3 357,020.43 52,040 14.57% 
 G/SCM/N/253/EU/Add.2 
- 17 - 
  Exemption from tax on income from immovable assets 
 
Administrative Division Cadastral income 
exempted 
x (index) 
in € Tax rates  Loss of 
revenue 
in € 
Region 39,414  1.25% 777.94  
Agglomeration 39,414  7.3625% 4,582.03  
19 communes 39,414  See below  23,928.53  
TOTAL IN €    29,288.50  
 
Cadastral income exempted from the tax on income from immovable assets for 
economic purposes 
 
Situation at 1 January 2011 
 
Formula: C.I. x index x 1.25% (Region) x additional centimes/100 (Commune) 
indexation: 1.5790 
COMMUNE Cadastral income exempted 
at 01.01.2011 
(€) Additional 
centimes x 1.25 Financial impact 
(€) 
Anderlecht 0 2.850  1.25 0.00  
Auderghem 0 1.990  1.25 0.00  
Berchem-Sainte-Agathe 0 2.750  1.25 0.00  
Bruxelles 17,636 2.950  1.25 10,268.67  
Etterbeek 0 2.966  1.25 0.00  
Evere 5,047 2.900  1.25 2,888.84  
Forest 831 2.720  1.25 446.13  
Ganshoren 0 2.990  1.25 0.00  
Ixelles 0 2.760  1.25 0.00  
Jette 15,900 3.290  1.25 10,324.88  
Koekelberg 0 2.490  1.25 0.00  
Molenbeek-Saint-Jean 0 2.848  1.25 0.00  
Saint-Gilles 0 2.680  1.25 0.00  
Saint-Josse-ten-Noode 0 2.980  1.25 0.00  
Schaerbeek 0 2.990  1.25 0.00  
Uccle 0 2.700  1.25 0.00  
Watermael-Boitsfort 0 2.743  1.25 0.00  
Woluwé-Saint-Lambert 0 2.450  1.25 0.00  
Woluwé-Saint-Pierre 0 2.200  1.25 0.00  
TOTAL 39,414    23,928.53  
 
(c) Policy objective and/or purpose of the subsidy 
 
The aim of the Ordinance of 1 April 2004 is to promote investment by micro, small 
and medium-sized enterprises in accordance with the European Commission recommendation 
of 6 May 2003 concerning the definition of enterp rises, and it replaces the Law of 4 August 1978, 
which was repealed on 14 November 2005. 
 Aid is granted in the form of: 
 
 An interest subsidy where the investment is financed by a fixed-term credit; 
 an investment premium where the investment is self-financed. 
Two additional types of tax concession may also be granted: 
 
 Accelerated (double straight-line) depreciation during three successive financial years; 
 exemption from tax on income from immovable assets. 
The scale of the aid depends on various criteria and ranges from 5 to 25%. 
 G/SCM/N/253/EU/Add.2 
- 18 - 
  (d) Duration of aid 
 
 The interest subsidy represents a percentage of the admissible investment. It may 
be limited to the amount of the interest actually paid by the beneficiary. It is paid in three 
tranches representing 50%, 30% and 20% of th e aid, respectively, and spread over three 
financial years. 
 Up to 13 March 2008, the capital premium was paid in one payment. After that date, it was 
paid in two equal tranches divided between two financial years. 
 The duration of the accelerated depreciation is fixed at three years. 
 The duration of the exemption from tax on income from immovable assets may be as long 
as five years maximum. 
Statistical data permitting an assessmen t of the trade effects of the subsidy 
 
 In terms of budgetary implications, 60% of investment subsidies was allocated to dossiers 
submitted by industrial and non-industrial enterprises; 
 40% was allocated to dossiers submitted by commercial or service enterprises. 
2.1.2  Aid for market research 
Title 
 
 Ordinance of 13 January 1994 on the promotion of foreign trade. 
(a) Form of the subsidy 
 
Subsidies for : 
 
 First participation in trade fairs abroad; 
 Collaboration of foreign trade experts. 
 
Number of dossiers and total amount of commitments in 2011 (€) 
 
 Number of dossiers Total amount 
of commitments 
Trade fair subsidies 36 70,618.14 
Subsidies for collaboration of experts 5 25,301.48 
TOTAL   
 
(b) Policy objective and/or purpose of the subsidy 
 Support for market research efforts by small and medium-sized enterprises in the Region.  (c) Duration of the subsidy 
 Ad hoc aid.  
Statistical data permitting an assessmen t of the trade effects of the subsidy 
 
Not available. 
 G/SCM/N/253/EU/Add.2 
- 19 - 
  2.1.3  Aid for employment 
2.1.3.1  Aid for employment Title 
 
 Order of the Government of the Brussels-C apital Region of 11 March 2004 amending 
Articles 53 to 58 of the Royal Order of 20 December 1963 relating to employment and unemployment. 
Name 
 
Vocational transition premium.  
(a) Form of the subsidy 
 
Job premium. 
 
(b) Amount of aid granted in 2011 
 
Commitments : €34,125  
Disbursements : €40,500  
 (c) Policy objective and/or purpose of the subsidy 
 To enable disadvantaged job seekers to be employed on the basis of contracts of indefinite duration (or fixed-term contracts in the case of a certain category of beneficiaries), while providing 
them with vocational on the job training in order to increase their employability. 
 (d) Duration of the subsidy 
 Twelve months per subsidy  Statistical data permitting an assessmen t of the trade effects of the subsidy 
 
In 2011, 20 job seekers gained employment under this measure.  
2.1.3.2  Aid for employment 
Title 
 
Ordinance of 18 March 2004 concerning the approval  and funding of local initiatives to develop 
employment and integration enterprises.  (a) Form of the subsidy 
 Non-repayable subsidy  
(b) Amount of aid granted in 2011 
 
Commitments: €5,964,988.97 
Disbursements: €5,974,795.26 
 (c) Policy objective and/or purpose of the subsidy 
 
To permit the funding of social integration enterprises and local employment development 
initiatives. The subsidies aim to cover operational expenses and the salary expenses of managerial and non-managerial staff. 
 
(d) Duration of the subsidy 
 
Subsidies are granted for four years. G/SCM/N/253/EU/Add.2 
- 20 - 
  Statistical data permitting an assessmen t of the trade effects of the subsidy 
 
As at 15 February 2012, from a total of 88 dossiers, 1,221 people (full-time equivalents) working in local development initiatives and integration enterprises had benefited from this legislation. 
 
2.1.4  Aid for research, development and innovation 
Title 
 
 Ordinance of 26 March 2009 on the promotion of research, development and innovation 
(subsidies for industrial research) 
(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 2011  
Type Payments 
(€) Commitments 
(€) 
BR 38,107.42 497,102.00  
DA 1,972,595.80 2,411,163.00  
DS 5,809,000.00 6,952,049.00  
JEI 100,000.00 300,000.00  
PO 64,274.00 128,548.00  
PXE 32,262.76 45,566.00  
R 4,252,000.00 4,302,513.00  
 
or 73 new projects run by 59 enterprises. 
 (b) Policy objective and/or purpose of the subsidies 
 To strengthen basic industrial research by Brussels enterprises.  
(c) Duration of the aid 
 
Three to 36 months of subsidization.  
Statistical data permitting an assessmen t of the trade effects of the subsidy 
 
Not assessable in the short or medium term. 
 
2.1.5  Measure aimed at supporting intermod al transport by inland waterway in the 
Brussels-Capital Region 
Title 
 
Measure aimed at supporting intermodal transport by inland waterway in Brussels-Capital Region.  
(a) Form of the subsidy 
 
Subsidies (€17.50 per Intermodal Transport Unit) 
 
(b) Amount of aid granted in 2011 
 
Commitments = Disbursements: €218,662.50 (€17.50 x 12,495 ITU) G/SCM/N/253/EU/Add.2 
- 21 - 
  (c) Policy objective and/or purpose of the subsidy 
 
The final beneficiaries of the aid are shippers that use inland waterways for container transport. The aid is granted via container terminal operators located in Brussels. 
 
(d) Duration of the aid 
 
1 January 2010 to 31 December 2012 
 Statistical data permitting an assessmen t of the trade effects of the subsidy 
 
While 2010 had exceeded the record of 2008 (before the economic crisis), 2011 showed 
a decrease: 14,053 TEU were handled at the outer harbour terminal compared to 17,989 in 2010, i.e. a decline of 22%. However, the terminal's activities are still being diversified, both in terms 
of users and in terms of goods transported. 
 2.1.6  Aid for the creation of economic acti vity through the decontamination of polluted 
soil (GREENFIELDS) 
Title 
 
Decision of 18 December 2008 (record 200837) approving the Brussels Greenfields project 
in an amount of €14,955,235. 
 Order of 26 November 2009 approving subs idization of €7,423,913 out of the €14,955,235 
previously approved. 
 (a) Form of the subsidy 
 Financial aid is granted in the form of a subsidy consisting of a percentage (which varies depending on the quality of treatment) of the decontamination costs incurred by economic project developers. 
 
(b) Total amount of aid granted in 2010 
 
Legislation No. of decisions 
taken Subsidized 
amount of 
investment Amount decided Average rate of 
aid 
See above 6 €6,373,497.98 €2,828,059 54.17% 
 
(c) Policy objective and/or purpose of the subsidy 
 
Brussels Greenfields is an ERDF project aimed at  promoting employment and economic activities 
by offering aid for the treatment of soil pollution for which liability cannot be established, on land 
situated in the Priority Intervention Zone (ZIP) of the Brussels-Capital Region.  Aid is granted in the form of: 
 
 a subsidy consisting of a percentage (50%, 65% or 75% depending on the results of the 
decontamination process) of the decontamination costs; 
 the reimbursement of expenses incurred for applications which are credible but are not 
selected by Brussels Greenfields (this option was not used in financial year 2010). 
(d) Duration of the aid 
 
Expenditure by the candidates selected by Brusse ls Greenfields can be reimbursed up to the end 
of 2014.  G/SCM/N/253/EU/Add.2 
- 22 - 
  Statistical data permitting an assessmen t of the trade effects of the subsidy 
 
Because of the nature of the early projects selected, to date the beneficiaries of this aid have been public interest entities. 
 
2.2  Aid in 2012 
2.2.1.  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: 
5. - Aid for general investment 
- Aid for prestart-up activities, studies and external advice. 
2.2.2.  Aid for market research 
Ordinance of 13 January 1994 on the promotion of foreign trade: 
First participation in international trade fairs abroad; 
Collaboration of foreign trade experts. 
2.2.3.  Aid for employment 
 Order of 11 March 2004 on vocational transition premiums. 
 Ordinance of 18 March 2004 on social integration enterprises. 
2.2.4.  Aid for research, development and innovation 
 Ordinance of 26 March 2009 on the promotion on research, development and innovation: 
- Subsides for industrial research; 
- Aid for experimental development. 
2.2.5.  Measure aimed at supporting intermod al transport by inland waterway in the 
Brussels-Capital Region 
2.2.6.  Aid for the creation of economic ac tivity through the decontamination of polluted 
soil (BRUSSELS GREENFIELDS) 
 
2.2.1  Aid for economic growth 
2.2.1.1  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). 
 Order of the Government of the Brussels-Capital Region of 17 December 2009 containing 
emergency measures with respect to aid for the promotion of economic growth. 
 Order of 21 June 2012 of the Government of the Brussels-Capital Region amending the 
Order of the Government of the Brussels-Capit al Region of 26 June 2008 on aid for general 
investment (lifting of the emergency measures). 
(a) Form of the subsidy 
 
Financial aid is granted in the form of an investment premium. 
 G/SCM/N/253/EU/Add.2 
- 23 - 
  (b) Amount of aid granted in 2012 
 
Overall amounts 
 
Legislation No. of 
decisions 
taken Subsidized amount 
of the investment 
(€) Amount decided 
(€) Average rate 
of aid 
Ordinance of 
13 December 2007 326 34,166,143 6,038,446 17.6% 
 
Amounts based on the location of the enterprise within a development zone 
 
Legislation No. of 
decisions 
taken Subsidized amount 
of the investment 
(€) Amount decided 
(€) Average rate 
of aid 
Ordinance of 
13 December 2007 99 14,004,715 3,280,596 23.4% 
 
Amounts based on the location of the enterprise outside a development zone 
 
Legislation No. of 
decisions 
taken Subsidized amount 
of the investment 
(€) Amount decided 
(€) Average rate 
of aid 
Ordinance of 
13 December 2007 227 19,314,460 2,757,850 14.3% 
 
(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 capital 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 half of the amount of the 
investment (emergency measures, see below). 
 The scale of the aid actually depends on three factors: 
 
 the size of the enterprise; 
 whether it is situated within or outside the development zone; 
 the fulfilment of employment and economic policy criteria. 
It consists of basic aid and two additional ty pes 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, 
based on the size of the enterprise.  A number of emergency measures have entered into force since 1 January 2010 to provide for 
a better match between the available budgetary allocations and the possibilities for general 
investment aid to enterprises in the framework of the ordinance of 13 December 2007:  
- The amount on which the aid is calculated is eq ual to 50% of the stated eligible amount after 
examination of the dossier. 
- In each case the amounts are capped according to the type of investment (purchase of real 
estate, purchase of new equipment, adaptations, etc.). G/SCM/N/253/EU/Add.2 
- 24 - 
  - The aid must be paid in three instalments. 
 These emergency measures were lifted by the Or der of the Government of the Brussels-Capital 
Region amending the Order of the Government of the Brussels-Capital Region of 26 June 2008 
on aid for general investment. 
 
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 contribution + 7.5%  + 5%  + 3.5%  
Growing enterprise  + 7.5%  + 5%  + 3.5%  
Recourse to the services of Actiris + 7.5%  + 5%  + 3.5%  
"Economic policy" objectives    
Start-up + 7.5%  - - 
Priority sector + 7.5%  + 5%  + 3.5%  
Mobility Plan  + 3.5%  + 3.5%  + 3.5%  
New enterprise outside the development zone  + 7.5%  + 5%  + 3.5%  
New enterprise inside the development zone  + 12.5%  +12.5%  +12.5%  
Exemption from tax on income from 
immovable assets Maximum five years 
Accelerated deprecia tion  three years 
Maximum     
Outside the development zone  15%  15%  7.5%  
Inside the development zone  35%  25%  25%  
 
Statistical data permitting an assessmen t of the trade effects of the subsidy 
 
- in terms of budgetary implications, 60% of investment subsidies was allocated to dossiers 
submitted by industrial and non-industrial enterprises; 
 - 40% was allocated to dossiers submitted by business or services enterprises. 
 
2.2.1.2  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 2012 
 
Type of investment  Number of 
programmes  Subsidized 
amounts (€)  Amount of 
premiums (€)  Average rate 
of aid  
Advice  520  8,207,968  3,914,612 47.7%  
Studies 89  1,056,383  500,631 47.4%  
Prestart-up activities 25  212,037  98,810 46.6%  
TOTAL 634  9,476,388  4,514,053 47.6%  G/SCM/N/253/EU/Add.2 
- 25 - 
  2.2.2  Aid for market research 
Title 
 
 Ordinance of 13 January 1994 on the promotion of foreign trade 
(a) Form of the subsidy 
 
Subsidies for: 
 
 first participation in trade fairs abroad; 
 collaboration of foreign trade experts. 
Number of dossiers and total amount of commitments in 2012 ( €) 
 
 Number of dossiers Total amount of commitments 
Trade fair subsidies 27 56,023 
Subsidies for collaboration of experts 6 40,750 
TOTAL 33 96,773 
 
(b) Policy objective and/or purpose of the subsidy 
 
Support for market research efforts by small and medium-sized enterprises in the Region.  
(c) Duration of the subsidy 
 
Ad hoc aid. 
 
Statistical data permitting an assessmen t of the trade effects of the subsidy 
 
Not available. 
 2.2.3  Aid for Employment 
2.2.3.1  Aid for Employment 
Title 
 
 Order of the Government of the Brussels-C apital Region of 11 March 2004 amending 
Articles 53-58 of the Royal Order of 20 December 1963 relating to employment 
and unemployment. 
(a) Name 
 
Vocational transition premium.  (b) Form of the subsidy 
 Job premium.  
(c) Amount of aid granted in 2012 
 
Commitments : €135,000 
Disbursements : €135,000 
 (d) Policy objective and/or purpose of the subsidy 
 
To enable disadvantaged job seekers to be employed on the basis of contracts of indefinite 
duration (or fixed-term contracts in the case of a certain category of beneficiaries), while providing them with vocational on the job training in order to increase their employability. G/SCM/N/253/EU/Add.2 
- 26 - 
  (e) Duration of the subsidy 
 
Twelve months per subsidy  
Statistical data permitting an assessmen t of the trade effects of the subsidy 
 
In 2012, six job seekers gained employment under this measure. 
 
2.2.3.2  Aid for employment 
Title 
 
Ordinance of 18 March 2004 concerning the approval  and funding of local initiatives to develop 
employment and integration enterprises.  
(a) Form of the subsidy 
 
Non-repayable subsidy. 
 
(b) Amount of aid granted in 2012 
 Commitments: €6,749,999.65 
Disbursements: €3,526,199.75 
 (c) Policy objective and/or purpose of the subsidy 
 To permit the funding of social integration enterprises and local employment development initiatives. The subsidies aim to cover operational expenses and the salary expenses of managerial 
and non-managerial staff. 
 (d) Duration of the subsidy 
 
Subsidies are granted for four years. 
 Statistical data permitting an assessmen t of the trade effects of the subsidy 
 
As at 15 February 2013, from a total of 90 dossiers, 1,385 people (full-time equivalents) working in local development initiatives and integration enterprises had benefited from this legislation. 
 
2.2.4  Aid for research, development and innovation 
Title 
 
 Ordinance of 26 March 2009 on the promotion of research, development and innovation 
(subsidies for industrial research) 
(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 
 G/SCM/N/253/EU/Add.2 
- 27 - 
  Amount of aid granted in 2012  
Type Payments 
(€) Commitments 
(€) 
BR 192,475 265,257  
DA 1,667,718 905,072  
DS 6,081,084 7,228,855  
F 19,943 39,885  
JEI 137,143 573,054  
PO 34,822 98,505  
PXE 47,005 37,521  
R 2,950,710 3,326,861  
 or 74 new projects run by 64 enterprises.  
(b) Policy objective and/or purpose of the subsidies 
 
To strengthen basic industrial research by Brussels enterprises. 
 
(c) Duration of the aid 
 Three to 36 months of subsidization. 
 
Statistical data permitting an assessmen t of the trade effects of the subsidy 
 
Not assessable in the short or medium term. 
 2.2.5  Measure aimed at supporting intermod al transport by inland waterway in the 
Brussels-Capital Region  (Port of Brussels) 
Title 
 
Measure aimed at supporting intermodal transport by inland waterway in Brussels-Capital Region. 
 
(a) Form of the subsidy 
 
Subsidies (€17.50 per Intermodal Transport Unit) 
 (b) Amount of aid granted in 2012 
 Commitments = Disbursements: €254,240 (€17.50 x 14,528 ITU) 
 (c) Policy objective and/or purpose of the subsidy 
 The final beneficiaries of the aid are shippers that use inland waterways for container transport. The aid is granted via container terminal operators located in Brussels. 
 
(d) Duration of the aid 
 
1 January 2010 to 31 December 2012 
 Statistical data permitting an assessmen t of the trade effects of the subsidy 
 
While 2011 saw a decrease of 22% from what for the moment remains the absolute record in 2010 
(17,979 TEUs), 2012 saw a return to growth in co ntainers handled in Brussels, with16,003 TEUs 
recorded at the outer harbour terminal compared to 14,053 in 2011, i.e. an increase of 14%. 
The subsidy clearly contributed to this resu lt, since total traffic decreased by 9.2%. 
 G/SCM/N/253/EU/Add.2 
- 28 - 
  2.2.6  Aid for the creation of economic acti vity through the decontamination of polluted 
soil (GREENFIELDS) 
Title 
 
 Decision of 18 December 2008 (record 200837) approving the Brussels Green Fields project 
in an amount of €14,955,235. 
 Order of 26 November 2009 approving subsid ization of €7,423,913 out of the €14,955,235 
previously approved. 
(a) Form of subsidy 
 
Financial aid is granted in the form of a subsidy consisting of a percentage (which varies 
depending on the quality of treatment) of the decontamination costs incurred by economic 
project developers.  
Total amount of aid granted in 2012 
 
Legislation No. of 
decisions taken Subsidized 
amount of 
investment Amount decided Average rate of 
aid 
See above 0 0 0 0 
 
(b) Policy objective and/or purpose of the subsidy 
 Brussels Greenfields is an ERDF project aimed at  promoting employment and economic activities 
by offering aid for the treatment of soil pollution for which liability cannot be established, on land situated in the Priority Intervention Zone (ZIP) of the Brussels-Capital Region. 
 
Aid is granted in the form of:  
 a subsidy consisting of a percentage (50%, 65% or 75% depending on the results of the 
decontamination process) of the decontamination costs; 
 the reimbursement of expenses incurred for applications which are credible but are not 
selected by Brussels Greenfields (this option was not used in financial year 2012). 
In spite of the efforts undertaken in 2012, no new projects were selected, which explains the 
figures in the table above.  
(c) Duration of the aid 
 
Expenditure by the candidates selected by Brusse ls Greenfields can be reimbursed up to the end 
of 2014. 
 Statistical data permitting an assessmen t of the trade effects of the subsidy 
 
Because of the nature of the early projects selected, to date the beneficiaries of this aid have been public interest entities.  G/SCM/N/253/EU/Add.2 
- 29 - 
  3  BELGIUM - WALLOON REGION (FIGURES FOR 2009 AND 2010) 
3.1  Aid to SMEs 3.1.1  Law of 4 August 1978 on economic reorientation, as amended by the Decree 
of 25 June 1992 - Implementation Orders of 21 May 1999 
(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 tax on income from immovable assets (maximum five years) for investment in immovable assets, including investment in real property and fixtures. 
 
Accelerated depreciation over a maximum of three successive taxable periods for investment in tangible fixed assets. Exemption from the gr aduated registration duty on capital inflow. 
 
2009 budget 
 
The budget amounted to €0.3 million. 
The premiums are awarded on the basis of a review of previous requests. 
 2010 budget 
 No premiums were awarded in 2010.  
(b)  Policy objective 
 
The incentives created to assist the socio-ec onomic development of the Walloon Region are 
awarded under contracts between the Walloon Region and any natural or legal person that 
undertakes to carry out one of more operations aimed at achieving sustainable development and promoting job creation. The incentives are only  awarded if they 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 €40 million or an annual balance sheet total not 
exceeding €27 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, ex cept that it only applies to SMEs. 
 
(c) Duration 
 
No time-limit was set for the implementation of the scheme and its budget was adopted annually. 
It ended, however, on 30 June 2004 following the adoption of the Decree of 11 March 2004 (see 3.1.2). In 2009, some dossiers remained to be reviewed on the basis of these regulations.  
3.1.2  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.  G/SCM/N/253/EU/Add.2 
- 30 - 
  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) 2009 budget 
 
The 2009 budget amounted to €130.537 million. 
The premiums are awarded for a wide rang e of projects and sectors of activity. 
 2010 budget 
 
The 2010 budget amounted to €121.471 million. 
The premiums are awarded for a wide rang e of projects and sectors of activity. 
 
Policy objective 
 
a. The incentives created to assist the socio-economic development of the Walloon Region 
are awarded, via a grant decision by the Walloon Region, to any natural or legal person 
that undertakes to carry out one or more operations aimed at achieving sustainable development and promoting job creation. The in centives are only awarded if they 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, ex cept that it applies only to SMEs. 
 
(c) Duration 
 
No time-limit has been fixed for the implementa tion of the scheme and the budget is adopted 
annually. 
 3.2  Aid to disadvantaged regions 
3.2.1  Decree of 11 March 2004 on regional incentives 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) 2009 budget 
 The budget amounted to €15 million. The premiums are awarded for a wide rang e of projects and sectors of activity. 
 G/SCM/N/253/EU/Add.2 
- 31 - 
  2010 budget 
 
The budget amounted to €13.83 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. 
 
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. Pursuant to the existing European rules on  regional aid, however, it has a limited period 
of validity expiring on 31 December 2013. 
 3.2.2  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 in points 3.1.1(a) and 3.2.1(a). 
 (b)  2009 budget (regional component) 
 The budget amounted to €37.30 million. The premiu ms are awarded for a wide range of projects 
and sectors of activity (divided among 16 eligible fields of activity). 
 G/SCM/N/253/EU/Add.2 
- 32 - 
  (c) 2010 budget (regional component) 
 
The budget amounted to €51.87 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 point 3.1.1(c) and 3.2.1(c), except that 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 is set to cover the period 2007-2013. 
 
3.3  Research and technology aid 
3.3.1  Decree of 5 July 1990 on aid and action by the Walloon Region to promote 
research and technology, and its Implementation Orders 
- Walloon Government Order of 29 September 1994 defining a "small or medium-sized 
enterprise" with a view to granting aid and taking action to promote research and technology. 
- Walloon Government Order of 29 September 1994 on aid and action to promote research 
and technology. 
 The Decree of 5 July 1990 and its implementation orders were repealed on 26 November 2008, 
the date of entry into force of a new scheme ba sed on the Decree of 3 July 2008 on support for 
research, development and innovation in the Walloon Region and its Implementation Order 
of 18 September 2008. 
 
3.3.2  Decree of 3 July 2008 on support for research, development and innovation in the Walloon Region 
- Walloon Government Order of 18 Septembe r 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) 2009 and 2010 budgets (in €) 
 
The amount of aid consists of a percentage of th e admissible expenditure for the accepted project. 
 G/SCM/N/253/EU/Add.2 
- 33 - 
  Form of aid Budget total in 2009 Budget total in 2010 
A. 56,024,767.20 44,883,244.79 
B. 12,703,711.36 16,015,515.78 
C. 41,538,738.88 34,783,952.75 
D. 1,678,698.27 1,180,922.47 
E. 2,225,125.61 2,358,217.69 
F. 1,969,065.00 636,518.34 
G. 0 0 
H. 0 0 
I. 104,335.05 465,647.48 
J. 0 0 
K. 339,739.15 378,721.38 
TOTAL 116,584,180.52 100,702,740.68 
 
(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.  
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. 
 
4  BELGIUM - FLEMISH REGION 
4.1  Aid for Economic Expansion - Decree of 31 January 2003 on the economic 
support policy 
The Decree of 31 January 2003 is the new Flemish legal basis for most aid schemes and replaces 
the old economic expansion laws of 30 December 1970 and 4 August 1978 and the Decree 
of 15 December 1993, which have all expired.  
New aid schemes are implemented on the basis of this Decree. 
 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. 
 4.1.1  Decision of the Flemish Government  of 10 October 2003 regarding the granting 
of aid to small and medium-sized enterpri ses for investments in the Flemish Region 
(growth premium - EXPIRED) G/SCM/N/253/EU/Add.2 
- 34 - 
  4.1.2  Decision of the Flemish Government of 12 December 2003 regarding the granting 
of aid to large enterprises for investments in assisted areas in the Flemish Region 
(regional aid map 2000-2006: EXPIRED) 
4.1.3  Decision of the Flemish Government  of 1 October 2004 regarding the granting 
of aid to enterprises for ecological investme nts in the Flemish Region - amended by the 
Decision of the Flemish Government of 16 May 2007 and by the decision of the 
Flemish Government of 16 January 2009 (e cological premium): REPLACED by a new 
version - Decision of the Flemish Government of 17 December 2011 regarding the 
granting of aid to enterprises for ecolog ical 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) nr. 800/2008 of the European Commission (OJ, 9/8/2008, L 214). 
 
(b) Amount of aid in 2011 and 2012 
 
In 2011, the Flemish Government granted aid for ecological investments based on this new 
scheme for a total budget of €11.79 million.  In 2012, the Flemish Government granted aid for a total budget of €11.55 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. 
 
(f) Legal basis 
 The Decree of 31 January 2003 on the economic support policy and its implementing decisions 
of the Flemish Government of 17 December 2010. 
 (g) Rules and conditions 
 The scheme has been developed to provide aid to  all enterprises, regardless of their size, 
for ecological investments. The enterprises qualif ying for aid will receive a percentage of their 
eligible investment costs. 
 Depending on the type of investment (ecological, energy, …), 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 Decision of the Flemish Government of  17 December 2010 is an updated and newly 
coordinated version of basically the same aid regime. The main difference is that the new scheme again transfers from a closed budget system to an  open end system where every eligible case will G/SCM/N/253/EU/Add.2 
- 35 - 
  receive aid. The maximum aid amount is reduced to €1 million, but the aid intensity remains 
at 20-40%. The new rules apply from 1 February 2011. The new Decision is based upon the EU General Block Exemption Regulation.  
4.1.4  Decision of the Flemish Governme nt of 22 February 2008 regarding strategic 
training or investment programs for enterprises in the Flemish Region 
(a) Form of aid 
 
This scheme contains three types of aid. It is on the one hand aimed at investment aid, both by SME's in the whole Flemish territory as for large enterprises in assisted areas of the 2007-2013 regional aid map, and on the other hand aimed at training aid for SME's 
and large enterprises in the whole of the Flemish territory. The regime is now based upon the EU 
General Block Exemption Regulation nr. 800/2008. The scheme came into force on 18 April 2008, and replaced the old regional aid scheme. It also  created a new type of aid scheme for strategic 
(large) investment programs for SME's and for strategic (large) training projects. 
 (b) Amount of aid in 2011 and 2012 
 In 2011, a total of €47.08 million was attributed to this type of aid (30.00 million to training aid, 15.15 million to SME investment aid and 2.81 million to regional investment aid to large enterprises). 
 
In 2012, a total of €29.71 million was attributed to this type of aid (17.44 million to training aid, 10.38 million to SME investment aid and 1.89 million to regional investment aid to 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. 
 The investment aid for SME's 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 be neficiaries 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 February 2008 came into force on 18 April 2008 
and has in principle no defined expiry date. Howe ver, as the European Regulation on which the 
regime is based, expires on 31 December 2013, th e regime will thus be reviewed in due time. 
 
The decision of the Flemish Government of 17 December 2010 amended this scheme a little 
and strengthened the control of the incentive effect of the aid. A potential beneficiary of the aid now 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 will be developed in case 
of receiving aid. Only the cost of the extr a investments or training, going beyond what 
the beneficiary would invest anyway, is eligible. This will lead to lower aid amounts 
and less deadweight, whereby more budget remains available to grant in favor of new 
or extra investments.  
(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/253/EU/Add.2 
- 36 - 
  (f) Legal basis 
 
The Decree of 31 January 2003 on the economic support policy and its implementing decisions 
of the Flemish Government. 
 
(g) Rules and conditions 
 
The investment aid scheme has been developed to provide aid to SME's in the whole Flemish 
territory and large enterprises within assisted areas. Only "strategic" or large investment programs qualify for aid. A beneficiary has to invest minimally €8 million. The maximum aid amount is 10% of the eligible investment costs. The scheme foresees in economic, social en ecological criteria on 
which the beneficiary can score points. The minimal score is 50/100. Between 50 and 100 points, 
the beneficiary receives from 5 up to 10% aid. There is an overall maximum threshold of maximum €1 million aid for a beneficiary in a three year period. 
 
The training aid scheme has been developed to provide aid to SME's and large enterprises in the whole Flemish territory for "strategic" or large training programs. A beneficiary has to invest 
minimally €0.45 million in training. The maximum training aid amount is 25% of the eligible 
investment costs. The scheme foresees in economic, social en ecological criteria on which the beneficiary can score points. The minimal score is 50/100. Between 50 and 100 points, the beneficiary receives from 20 up to 25% aid. Ther e is an overall maximum threshold of €1 million 
aid for a beneficiary in a three year period. 
 4.2  Aid to Enterprises - Decision of th e Flemish Government of 19 December 2008 
regarding the granting of aid to small and medium-sized enterprises for 
entrepreneurship encouraging services (SME Portfolio, fo rmerly known as budget for 
economic advice - BEA) 
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 minister ial decisions were issued. The old decision 
of 16 December 2005 was abolished. 
 
This scheme is also based upon the EU "d e-minimis" regulation (Regulation 1998/2006 
of 15 December 2006, OJ of 28 December 2006, L 379). 
 
(a) Form of aid 
 
The system is fully web-based and paperless. This  scheme is aimed at SMEs. There are five 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; 
(5) Aid for strategic advice: up to 50% aid, with a maximum of €25,000 aid. 
 
The first four categories of aid can be cumulated with a maximum aid amount of 15,000 euro for 
each beneficiary over a one year period.  The fifth type of aid depends on a more stringent control. A commission of case handlers has 
to agree on the strategic value of the project an d a copy of the advice has to be send to the 
granting authority.  
(b) Amount of aid in 2011 and 2012 
 
The total budget for this scheme in 2011 was €33.53 million. 
The total budget for this scheme in 2012 was €37.08 million. 
 G/SCM/N/253/EU/Add.2 
- 37 - 
  (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 to 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 "de-minimis" regulation until 2013). 
 
4.3  Research and development 
Support schemes for R&D projects of enterprises in Flanders. 
 
(a) Form of aid 
 
Legal basis: Aid regulation 
Purpose: Research and development Form of aid: Direct subsidy  
(b) Amount of aid 
 
Budget: Anticipated annual payment €114.86 million 
Total anticipated aid: €689.14 million 
 (c) Objectives of the aid 
 Purpose: Research and development  (d) Time-frame 
 The decision of the Flemish Government of 5 Octo ber 2001 for the granting of aid to technological 
research and development projects from the indu stry in Flanders that was accepted by the 
Commission as N298/2000 ended on 5-11-2011. 
 New notification: Reference number State aid SA.33193 (11/N), duration (period) 
5.10.2011-5.10.2017 
 (e) Statistics 
 
(f) Legal basis 
 
1. Decreet van 18 mei 1999 betreffende het voeren van een beleid ter aanmoediging van de 
technologische innovatie, en vervangen door het decreet van 30 April 2009 betreffende de 
organisatie en financiering van het wetenschaps- en innovatiebeleid. (uitgevoerd bij Besluit van de Vlaamse Regering van 13 November 2009) 
 
Decree of 18 May 1999 regarding a policy for stimulation of technological innovation, replaced by the Decree of 30 April 2009 regarding the organization and financing of science and innovation policy (+ Order of the Flemish Government of 13 November 2009). 
 
2. Besluit van de Vlaamse Regering van 12 December 2008 tot regeling van de steun aan projecten van onderzoek en ontwikkeling van het bedrijfsleven in Vlaanderen. 
 
Order of the Flemish Government of 12 December 2008 regulating aid to R&D projects of Flemish enterprises. 
 G/SCM/N/253/EU/Add.2 
- 38 - 
  Datum waarop het besluit is genomen 25.8.2011 
 (g) Rules and conditions 
 
All sectors 
Maximal intensity of support: 80%  
4.4  Aid to the Fisheries and Aquaculture Sector 
Wordt aangeleverd door FOD Buitenlandse Zaken (DGE, E4, marc.thirion@diplobel.fed.be ) 
 
4.5  Aid for Agricultural Investment and New Enterprise - Flemish Agricultural 
Investment Fund 
Wordt aangeleverd door FOD Buitenlandse Zaken (DGE, E4, marc.thirion@diplobel.fed.be ) 
 
4.6  Ad Hoc Training Aid 
The Flemish Government decided to grant some en terprises an ad hoc training aid, based upon 
EU Regulation No. 68/2001 of 12 January 2001 (OJ of  13/1/2001, 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. Besides some big ad hoc training programs, there were also a number of smaller ad hoc training cases, which did not pass the threshold of €1 million. All of these ad hoc cases originated in 2007 an d 2008 and will expire after completion, as the 
general training aid scheme of 22 February 2008,  came into force on 18 April 2008 (mentioned 
above under 4.1.4). From that date on, all new training aid cases will under the new regime 
and will no longer be ad hoc cases. 
 
2011 
 
Ad hoc cases below the €1 million threshold (paid in 2011 - in million €)  
 
LVD Company   €0 HJ Heinz Belgium   €0.28 
Katoen Natie   €0 
Atlas Copco Airpower  €0 Volvo Europa Trucks  €0.29 
GE Security EMEA   €0 
Tupperware Belgium  €0 Ikea Belgium   €0 
Alcatel Lucent Bell   €0 
Alpro     €0 PBI Fruit Juice   €0 Vlaamse Media Maatschappij €0 
Ineos Manufacturing Belgium €0 
Media Markt Saturn Belgium €0 TNT Express Belux   €0 
Acromet Service   €0 
Bekaert    €0 Ineos     €0.28 
Janssen Pharmaceutica  €0 
JST Belgium    €0 Kinepolis Group   €0 Kuehne & Nagel Logistics €0 
 G/SCM/N/253/EU/Add.2 
- 39 - 
  2012 
 
Ad hoc cases below the €1 million threshold (paid in 2012 - in million €) 
 
LVD Company   €0 
HJ Heinz Belgium   €0.38 Katoen Natie   €0 
Atlas Copco Airpower  €0.4 
Volvo Europa Trucks  €0.4 GE Security EMEA   €0 Tupperware Belgium  €0.22 
Ikea Belgium   €0 
Alcatel Lucent Bell   €0 Alpro     €0 
PBI Fruit Juice   €0.24 
Vlaamse Media Maatschappij €0.12 Ineos Manufacturing Belgium €0 
Media Markt Saturn Belgium €0 
TNT Express Belux   €0 
Acromet Service   €0.39 Bekaert    €0 
Ineos     €0 
Janssen Pharmaceutica  €0 JST Belgium    €0 
Kinepolis Group   €0 
Kuehne & Nagel Logistics €0  
4.7  Employment Aid 
4.7.1  Decision of the Flemish Governme nt of 28 April 2006 regarding the granting 
of an employment premium 50+ 
(a) Form of aid 
 
This scheme is aimed at employment aid, as de fined by the EU Commission in its regulation 
nr. 2204/2002 and regulation nr. 800/2008. Th is scheme is notified to, and approved 
by, the European Commission (X67/2009). 
 (b) Amount of aid in 2011 and 2012 
 In 2011: €22,87 million In 2012: €23,14 million  
(c) Objectives of the aid 
 
To stimulate the demand of older workers, the Flemish employment premium 50+ has been 
installed. Employers who hire older jobseekers, ca n obtain an important financial incentive. Since 
1 January 2009 the premium increased and amounts actually between €400 to €1500 per month (during one year) for each unemployed 50+ that is offered a contract for an indeterminate period. 
 
(d) Time-frame 
 The decision of the Flemish Government of 12 December 2008 came into force on 1 January 2009. 
The scheme follows the time-frame of  the EU regulation nr. 800/2008. 
 (e) Statistics 
 The aim of the aid is to enhance the labour partic ipation of unemployed 50+. The impact is thus 
mainly on employment in very diverse sectors.  No statistical data permitting an assessment 
of its effects on global trade are therefore available. 
 G/SCM/N/253/EU/Add.2 
- 40 - 
  During 2011, 2.942 employment premium 50+ were paid. 
During 2012, 3.592 employment premium 50+ were paid.  (f) Legal basis 
 Decision of the Flemish Government of 28 April 2006 regarding the granting of an employment 
premium 50+ 
4.7.2  Decision of the Flemish Government  of 18 July 2008 regarding the professional 
integration of people with a disability 
(a) Form of aid 
 
This scheme is aimed at employment aid, as de fined by the EU Commission in its regulation 
nr. 800/2008. This scheme is notified to, and a pproved by, the European Commission (X29/2008). 
 
(b) Amount of aid in 2011 and 2012 
 
In 2011: €68,17 million 
In 2012: €75.9 million 
 (c) Objectives of the aid 
 
This grant gives employers the certainty that they will be reimbursed with 40% of the salary in the 
first year, then with 30%, and with 20% as from the fifth year. The grant is also based on the actual wage. The reason for this gradual approach is the costs that an employer must mainly make 
in the beginning of the employment. The integratio n of an employee with a disability often takes 
longer and adaptations to work schemes are nece ssary and tasks have to be distributed, etc. 
A higher grant than these basic amounts can po ssibly be paid, but then the employer must 
demonstrate his real additional costs. the regulation also provides a simplified application for 
contributions for adaptations of the job equipm ent, adapted tools, interpreters and moving 
or accommodation costs.  
(d) Time-frame 
 
The decision of the Flemish Government of 18 July 2008 came into force on 1 October 2008. 
The scheme follows the time-frame of  the EU regulation nr. 800/2008. 
 (e) Statistics 
 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. No statistical data permitting an assessment of its effects on global trade are therefore available. 
 
During 2011, 8.792 persons received an integration premium grant. During 2012, 9.306 persons received an integration premium grant. 
 
(f) Legal basis 
 
Decision of the Flemish Government of 18 Ju ly 2008 regarding the professional integration 
of people with a disability.  
__________