This Decision is addressed to the Republic of Austria.

4.The release of instalments in accordance with the Financing Agreement shall be conditional on available funding and a decision by the Commission, taken in accordance with Article 24 of Regulation (EU) 2021/241, that Austria has satisfactorily fulfilled the relevant milestones and targets identified in relation to the implementation of the recovery and resilience plan. Subject to the entry into force of the legal commitments referred to in paragraph 1, to be eligible for payment, milestones and targets shall be completed no later than 31 August 2026.

3.The pre-financing shall be released subject to the entry into force and in accordance with the Financing Agreement provided for in Article 23(1) of Regulation (EU) 2021/241. Pre-financing shall be cleared by being proportionally deducted against the payment of the instalments.

2.The Union financial contribution shall be made available by the Commission to Austria in instalments in accordance with the Annex to this Decision. An amount of EUR 449 981 847 shall be made available as a pre-financing payment, equal to 13% of the financial contribution. The pre-financing and instalments may be disbursed by the Commission in one or several tranches. The size of the tranches shall be subject to the availability of funding.

1.The Union shall make available to Austria a financial contribution in the form of non-repayable support amounting to EUR 3 461 398 824. An amount of EUR 2 230 734 344 shall be available to be legally committed by 31 December 2022. Subject to the update provided for in Article 11(2) of Regulation (EU) 2021/241 calculating an amount for Austria equal to or more than this amount, a further amount of EUR 1 230 664 480 shall be available to be legally committed from 1 January 2023 until 31 December 2023.

The assessment of the recovery and resilience plan of Austria on the basis of the criteria provided for by Article 19(3) of Regulation (EU) 2021/241 is approved. The reforms and investment projects under the recovery and resilience plan, the arrangements and timetable for monitoring and implementation of the recovery and resilience plan, including the relevant milestones and targets, the relevant indicators relating to the fulfilment of the envisaged milestones and targets, and the arrangements for providing full access by the Commission to the underlying relevant data are set out in the Annex to this Decision.

Article 1 Approval of the assessment of the recovery and resilience plan

(49)This Decision should be without prejudice to the outcome of any procedures relating to the award of Union funds under any other Union programme than Regulation (EU) 2021/241 or to procedures relating to distortions of the operation of the internal market that may be undertaken, in particular under Articles 107 and 108 of the Treaty. It does not override the requirement for Member States to notify instances of potential State aid to the Commission under Article 108 of the Treaty,

(48)Austria has requested pre-financing of 13% of the financial contribution. That amount should be made available to Austria subject to the entry into force and in accordance with the Financing Agreement provided for in Article 23(1) of Regulation (EU) 2021/241.

(47)The support to be provided is to be financed from the borrowing by the Commission on behalf of the Union on the basis of Article 5 of Council Decision (EU, Euratom) 2020/2053. The support should be paid in instalments once Austria has satisfactorily fulfilled the relevant milestones and targets identified in relation to the implementation of the recovery and resilience plan.

(46)In accordance with Article 11(2) of Regulation (EU) 2021/241, the calculation of the maximum financial contribution for Austria is to be updated by 30 June 2022. As such, in accordance with Article 23(1) of that Regulation, an amount for Austria should be made available now for a legal commitment by 31 December 2022. Where necessary following the updated maximum financial contribution, the Council, on a proposal from the Commission, should amend this Decision to include the updated maximum financial contribution without undue delay.

(45)The estimated total cost of the recovery and resilience plan of Austria is EUR 4 499 475 001. As the recovery and resilience plan satisfactorily complies with the criteria for assessment set out in Regulation (EU) 2021/241 and, furthermore, as the amount of the estimated total costs of the recovery and resilience plan is higher than the maximum financial contribution available for Austria, the financial contribution allocated for Austria’s recovery and resilience plan should be equal to the total amount of the financial contribution available for Austria. The implementation of the Austrian plan is therefore leveraging further amounts beyond the EU support that will be supplied by the national budget.

(44)Following the positive assessment of the Commission concerning the Austrian recovery and resilience plan with the finding that the plan satisfactorily complies with the criteria for assessment set out in Regulation (EU) 2021/241, in accordance with Article 20(2) and Annex V to that Regulation, this Decision should set out the reforms and investment projects necessary for the implementation of the plan, the relevant milestones, targets and indicators, and the amount made available from the Union for the implementation of the plan in the form of non-repayable financial support.

(43)Based on the summary of the consultation process provided by Austria, local and regional authorities, social partners, civil society organisations, youth organisations and other relevant stakeholders were consulted in view of the preparation of the plan. The plan details the scope and size of the 174 contributions received from 148 different entities by 26 February 2021. The plan also details which of the measures included in the plan were supported by stakeholders. To ensure ownership by the relevant actors, it is crucial to involve all local authorities and stakeholders concerned, including social partners, throughout the implementation of the investments and reforms included in the plan.

(42)The Austrian plan includes two planned Important Projects of Common European Interest. Through the project on microelectronics and connectivity, areas such as power electronics, sensors and process technologies are expected to be strengthened and areas, such as innovative network and microelectronics technologies, should be further developed to support Europe’s strategic autonomy and energy-efficient solutions. The project on building a European hydrogen ecosystem is expected to support hydrogen production, storage and industrial application, in particular in energy-intensive industries and in the mobility sector. This is expected to contribute to the EU’s climate objectives.

(41)A security self-assessment has not been provided as it has not been considered appropriate by Austria, in accordance with Article 18(4) point (g) of Regulation (EU) 2021/241.

(40)The Austrian plan contains a series of measures that are expected to address the country’s challenges in the area of gender equality and equal opportunities for all. Gender equality considerations are reflected throughout the plan. Measures include reforms and investments to increase female labour market participation by increasing the provision of early childhood education and care places. Health needs of disadvantaged pregnant women are also addressed in the plan. In the area of research, targets are included for women graduating in studies relating to science, technology, engineering, and mathematics. The measures related to the changes to the pension system are expected to reduce the gender pension gap. Furthermore, the plan includes measures to improve educational outcomes and skills levels of disadvantaged groups, such as persons with a migration background.

(39)The plan contains a balanced set of reforms and investments that mutually reinforce each other to a large degree. The design of the plan ensures that both investments and reforms contribute to the overarching aim of addressing long-lasting structural challenges, while also addressing the challenges related to the COVID-19 pandemic. The plan provides incentives in favour of the green or digital transitions such as the introduction of a CO2 price or the replacement of fossil fuel heating systems, while catering for the related social impact by combatting energy poverty. The plan provides for retraining and upskilling of mainly low-skilled individuals, while also reducing the existing barriers for the participation in such activities. Structural changes are expected to simplify the administrative burden of businesses by means of digital single access points, while investments provide for a large scale increase in digital capacities.

(38)In accordance with Article 19(3) point (k) and section 2.11 of Annex V to Regulation (EU) 2021/241, the plan includes to a high extent (Rating A) measures for the implementation of reforms and public investment projects that represent coherent actions.

(37)The plan clearly sets out that the administrative capacity of the Austrian audit and control system is sufficient for the implementation of the plan. Existing structures experienced in management of EU funds should be tasked to carry out the necessary actions.

(36)The audit and control system laid down in the plan clearly sets out how the relevant functions have been segregated. It describes the responsibilities within the internal control system and provides the legal mandate of the central audit authority highlighting its independence from the government. The responsibility of implementing bodies and agencies for collecting and storing data on final beneficiaries and other relevant information including the arrangements for making the information available to auditing bodies is clearly defined in the plan, which also provides for the use of appropriate registers and databases.

(35)The plan includes a detailed description of the control system and the arrangements put in place to ensure the implementation of the measures in accordance with all applicable rules. The system is based on robust processes and structures with the Ministry of Finance being the central coordinating body. The system includes clearly identified actors, with line Ministries being responsible for supervising and controlling the implementing agencies in those cases where they do not implement the measures themselves. Line Ministries are subject to the control of their internal audit units. The central audit body is the national Court of Auditors.

(34)In accordance with Article 19(3) point (j) and section 2.10 of Annex V to Regulation (EU) 2021/241, the arrangements proposed in the recovery and resilience plan are adequate (Rating A) to prevent, detect and correct corruption, fraud and conflicts of interest when using the funds provided under that Regulation, and the arrangements are expected to effectively avoid double funding from that Regulation and other Union programmes. This is without prejudice to the application of other instruments and tools to promote and enforce compliance with EU law, including for preventing, detecting and correcting corruption, fraud and conflicts of interests, and for protecting the Union finances in line with Regulation (EU, Euratom) 2020/2092 of the European Parliament and of the Council.

(33)Based on the assessment of individual cost estimates and related supporting documents, the estimated total cost of the plan appears to be reasonable and plausible. A majority of the individual cost estimates submitted with the plan are assessed to be reasonable, comprehensible and based on sound underlying assumptions. The majority of cost estimates in the Austrian plan is deemed plausible, substantiated by reference costs for the key cost drivers, supported by clear evidence and in line with comparable reforms or investments. Finally, the estimated total cost of the recovery and resilience plan is in line with the principle of cost-efficiency and is commensurate to the expected national economic and social impact.

(32)Austria has provided individual cost estimates for all 33 investments included in the recovery and resilience plan. Austria provided sufficient information and evidence that the amount of the estimated total costs of the recovery and resilience plan to be financed under Regulation (EU) 2021/241 is not covered by existing or planned Union financing.

(31)In accordance with Article 19(3) point (i) and section 2.9 of Annex V to Regulation (EU) 2021/241, the justification provided in the plan on the amount of the estimated total costs of the recovery and resilience plan is to a medium extent (Rating B) reasonable and plausible, is in line with the principle of cost efficiency and is commensurate to the expected national economic and social impact.

(30)Member States should ensure that financial support under the Facility is communicated and acknowledged in line with Article 34 of Regulation (EU) 2021/241. Technical support may be requested under the Technical Support Instrument to assist Member States in the implementation of their plan.

(29)The verification mechanisms, data collection and responsibilities described by the Austrian authorities appear sufficiently robust to justify in an adequate manner the disbursement requests once the milestones and targets are assessed as completed.

(28)The overall implementation of the Austrian plan should be monitored by the Austrian Ministry of Finance. Appropriate arrangements have been put in place setting out how other Ministries and agencies should be in charge of the implementation, monitoring and reporting of the measures under their responsibility. The milestones and targets of the Austrian plan constitute an appropriate system for monitoring the plan’s implementation. They are sufficiently clear and comprehensive to ensure that their completion is traced and verified. Milestones and targets are also relevant for measures already completed which are eligible according to Article 17(2) of the Regulation. The satisfactory fulfilment of these milestones and targets over time is required to justify a disbursement request.

(27)In accordance with Article 19(3) point (h) and section 2.8 of Annex V to Regulation (EU) 2021/241, the arrangements proposed in the recovery and resilience plan are adequate (Rating A) to ensure effective monitoring and implementation of the recovery and resilience plan, including the envisaged timetable, milestones and targets, and the related indicators.

(26)The plan contains several investments that are expected to have a lasting impact in particular in relation to the green and digital transitions. The measures to increase the use of renewable energy sources include shifts to environment friendly heating systems. Building renovations should reduce the energy use and the related emissions. Investments in high-capacity broadband and other infrastructure measures are expected to facilitate the uptake of digital technologies and support private households, the business sector, and the public administration in making best use of the technological advancements. Lasting impact of the plan can also be enhanced through synergies between the plan and other programmes, including cohesion policy funds, notably by addressing in a substantive manner territorial challenges and promoting a balanced development.

(25)The Austrian plan includes a significant number of reforms that have the potential to support lasting structural changes. These include the reform of the health care system, giving more weight to primary health care, and the support to mother-child health care. Other measures included in the plan are furthermore expected to reduce the administrative burden of businesses and to contribute to the digitalisation of the public administration.

(24)In accordance with Article 19(3) point (g) and section 2.7 of Annex V to Regulation (EU) 2021/241, the recovery and resilience plan is expected to have a lasting impact on Austria to a large extent (Rating A).

(23)Austria’s plan is expected to contribute to the digitalisation of the country by supporting a widespread deployment of Gigabit-capable access networks and by ensuring that currently underserved or disadvantaged and remote areas should be better connected. The measures in the plan are consistent with other Austrian frameworks setting out the digital targets for 2030 and 2050, such as the Broadband strategy 2030 (Breitbandstrategie 2030) or the Digital Action Plan Austria (Digitaler Aktionsplan Austria). The Austrian recovery and resilience plan should ensure that pupils are equipped with relevant digital devices and is expected to improve also their digital skills and to facilitate increased use of digital means and methods in teaching and learning settings. This is expected to contribute to addressing challenges that have been highlighted due to the COVID-19 pandemic such as the difficulty to provide digital education to all students in times of lockdown.

(22)In accordance with Article 19(3) point (f) and section 2.6 of Annex V to Regulation (EU) 2021/241, the recovery and resilience plan contains measures that contribute to a large extent (Rating A) to the digital transition or to addressing the challenges resulting from it. The measures supporting digital objectives account for an amount which represents 52.8% of the plan’s total allocation calculated in accordance with the methodology of Annex VII to Regulation (EU) 2021/241.

(21)The plan is expected to meet environmental objectives through its actions to support the circular economy, biodiversity and climate adaptation. It is expected to help meet the Union’s targets for environmental policy and contribute to improving, protecting and restoring Austria’s biodiversity, natural carbon sinks and its Natura 2000 network, thus contributing to the EU and national biodiversity strategies. A dedicated new soil protection strategy is expected to reduce land use.

(20)Half of the subcomponents of the plan include investments that are expected to contribute to climate objectives with a clear focus on reducing CO2 emissions. The measures are thus in line with the challenges identified in the National Energy and Climate Plan of Austria and are expected to contribute to the 2030 energy and climate targets. In particular, the plan focuses on sustainable mobility, buildings and industry, which are among the biggest greenhouse gas emitters in Austria. In relation to mobility, some measures should contribute to the electrification of vehicles used in public transport while others are expected to make the public transport network more attractive, encouraging people to shift from private to public transport. Emissions by industry, including from heavy industry (such as the installations under the EU Emission Trading System) and emissions resulting from transport by enterprises, should be addressed through an investment support scheme. Furthermore, a dedicated scheme supporting the replacement of gas and oil heating systems with more sustainable heating appliances is expected to reduce emissions of buildings.

(19)In accordance with Article 19(3) point (e) and section 2.5 of Annex V to Regulation (EU) 2021/241, the recovery and resilience plan contains measures that are expected to contribute to a large extent (Rating A) to the green transition, including biodiversity, or to addressing the challenges resulting therefrom. The measures supporting climate objectives account for an amount which represents 58.7% of the plan’s total allocation calculated in accordance with the methodology of Annex VII to Regulation (EU) 2021/241. In accordance with Article 17 Regulation (EU) 2021/241, the recovery and resilience plan is consistent with the information included in the National Energy and Climate Plan 2021-2030.

(18)The assessment has been carried out in accordance with the two-step approach of the ‘do no significant harm’ technical guidance of the European Commission (2021/C 58/01). It covers the six environmental objectives within the meaning of Article 17 of Regulation (EU) No 2020/852, namely climate change mitigation, climate change adaptation, sustainable use and protection of water and marine resources, circular economy, pollution prevention and control, and protection and restoration of biodiversity and ecosystems. For those measures where a risk was identified, this risk has been tackled through specific and relevant measures to ensure full compliance with the principle. In relation to financial support transforming industry towards climate neutrality, a milestone should be set to ensure that related eligibility criteria are included in the published calls targeting large-scale transformative projects in industries falling under the EU Emissions Trading System.

(17)In accordance with Article 19(3) point (d) and section 2.4 of Annex V to Regulation (EU) 2021/241, the recovery and resilience plan is expected to ensure that no measure for the implementation of reforms and investment projects included in the recovery and resilience plan does significant harm to environmental objectives (Rating A) within the meaning of Article 17 of Regulation (EU) 2020/852 of the European Parliament and of the Council (the principle of ‘do no significant harm’).

(16)Specific measures are envisaged for children and young people to allow them to overcome the effects of the shift to remote learning. Not all pupils and students were in a position to benefit from online education and some of them have thus experienced breaks in their learning processes. The offer of extra education hours targets those that were hardest hit by crisis. Measures in line with the principles set out in the European Pillar of Social Rights include, apart from improved access to quality education, also the increased offer for early childcare and measures improving the equality of the pension system and contributing to better gender equality.

(15)Simulations by the Commission services show that the plan has the potential to increase the GDP of Austria in the range of 0.4% and 0.7% by 2026. Measures of the Austrian plan that are expected to have a positive impact on social cohesion and contribute to reducing the social and economic risks of vulnerable groups include in particular those that improve the labour market participation perspectives of disadvantaged groups. Low-skilled, unemployed and inactive people may benefit from upskilling and reskilling measures, which are expected to improve their employability. Easier access to social support measures through a one-stop-shop should allow those hardest hit by the crisis to overcome the challenges and increase their social participation opportunities.

(14)In accordance with Article 19(3) point (c) and section 2.3 of Annex V to Regulation (EU) 2021/241, the recovery and resilience plan is expected to have a high impact (Rating A) on strengthening the growth potential, job creation, and economic, social and institutional resilience of the Member State, contributing to the implementation of the European Pillar of Social Rights, including through the promotion of policies for children and the youth, and on mitigating the economic and social impact of the COVID-19 crisis, thereby enhancing the economic, social and territorial cohesion and convergence within the Union.

(13)The plan also addresses some of the social and economic challenges that have emerged or were exacerbated during the COVID-19 crisis. A series of active labour market policy measures are expected to address the increased need for help to the low-skilled and raise the labour market opportunities of disadvantaged groups. These measures include an education bonus and a one-stop-shop for long-term unemployed with multiple barriers to employment and inclusion. Pupils who have suffered from lack of physical presence in class should have the opportunity to participate in additional learning settings allowing them to improve their knowledge and ensure satisfactory learning outcomes. The cultural sector, which has suffered from the closure of venues, should benefit from support measures including digitalisation of artefacts and renovation of a cultural site. The once-only principle is expected to ease and simplify the administrative burden for companies as it seeks to reduce the administrative burden and decrease compliance costs caused by incompatible IT systems, while also encouraging investments.

(12)The plan includes an extensive set of mutually reinforcing reforms and investments that contribute to effectively addressing all or a significant subset of the economic and social challenges outlined in the country-specific recommendations addressed to Austria. Planned changes to the tax system should be designed to reduce Austria’s greenhouse gas emissions, while also contributing to shifting taxes away from labour and taking account of ecological and social aspects. The full-time labour market participation of women is expected to benefit from an improved offer of quality early childcare facilities. The long-recognised challenge related to the gender pension gap is also tackled through measures in the plan. Investments in energy efficiency, renewables, decarbonisation of industry, biodiversity and circular economy, accompanied by related reforms, including the overhaul of the support framework for renewables and the phase-out of oil heating systems, are expected to promote the green transition.

(11)In accordance with Article 19(3) point (b) and section 2.2 of Annex V to Regulation (EU) 2021/241, the recovery and resilience plan is expected to contribute to effectively addressing (Rating A) all or a significant subset of challenges identified in the relevant country-specific recommendations, including fiscal aspects thereof addressed to Austria or challenges identified in other relevant documents officially adopted by the Commission in the context of the European Semester. The recommendations related to the immediate fiscal policy response to the pandemic can be considered as falling outside the scope of Austria’s recovery and resilience plan, notwithstanding the fact that Austria has generally responded adequately and sufficiently to the immediate need to support the economy through fiscal means in 2020 and 2021, in line with the provisions of the General Escape Clause.

Addressing all or a significant subset of challenges identified in Country Specific Recommendations

(10)Health, economic, social and institutional resilience is covered by measures such as establishing the first Austrian institute of precision medicine and a national rollout of dedicated support to disadvantaged young mothers and their families aimed at reducing their risk of social exclusion. Specific measures on education are expected to support improving the digital skills of pupils and help recover lost learning opportunities due to the lockdowns, thus contributing to strengthening the next generation.

(9)Measures supporting smart, sustainable and inclusive growth are included throughout the plan and comprise two planned Important Projects of Common European Interest covering future-oriented technologies (microelectronics and hydrogen), an eco-social tax reform, measures strengthening the financing possibilities for businesses through an investment bonus, support to reduce energy poverty, and steps to liberalise the business environment. Social and territorial cohesion is supported by measures reforming the pension system that are expected to help reduce the gender pension gap and old age poverty, and investments such as those in upskilling and reskilling activities, the education bonus, and the early aid for pregnant disadvantaged women.

(8)The Austrian recovery and resilience plan includes a balanced mix of investments and reforms that cover four broad areas of relevance to Austria: (i) sustainable recovery, (ii) digital recovery, (iii) knowledge-based recovery, and (iv) just recovery. The focus of the plan is on the green and digital transition, including large investments in areas such as thermal renovation, emission-free transport and high-capacity broadband infrastructure. The plan includes measures ensuring significant contributions to all of the six pillars with both reforms and investments. Each pillar is addressed by a large number of measures ensuring that the objectives of the pillar are supported by activities of at least one area of relevance to Austria. Two pillars (green transition; smart, sustainable and inclusive growth) are supported by measures in all four areas of relevance and three pillars (digital transformation; social and territorial cohesion; policies for the next generation) are supported by measures in three areas. In line with the overall focus of the Austrian plan, the highest number of measures support smart, sustainable and inclusive growth, closely followed by the number of measures supporting the green transition and social and territorial cohesion.

(7)In accordance with Article 19(3) point (a) and section 2.1 of Annex V to Regulation (EU) 2021/241, the recovery and resilience plan represents to a large extent (Rating A) a comprehensive and adequately balanced response to the economic and social situation, thereby contributing appropriately to all six pillars referred to in Article 3 of Regulation (EU) 2021/241, taking into account the specific challenges and the financial allocation of the Member State concerned.

(6)The implementation of the Member States’ recovery and resilience plans will constitute a coordinated effort of investment and reforms across the Union. Through the coordinated and simultaneous implementation of these reforms and investments and the implementation of cross-border projects, these reforms and investments will mutually reinforce each other and generate positive spillovers across the whole Union. Therefore, about one third of the impact of the Facility on Member States’ growth and job creation will come from spillovers from others Member States.

(5)The recovery and resilience plans should pursue the general objectives of the Recovery and Resilience Facility established by Regulation (EU) 2021/241 and of the EU Recovery Instrument set up by Council Regulation (EU) 2020/2094 in order to support the recovery in the aftermath of the COVID-19 crisis. They should promote the Union’s economic, social and territorial cohesion by contributing to the six pillars referred to in Article 3 of Regulation (EU) 2021/241.

(4)On 30 April 2021, Austria submitted its national recovery and resilience plan to the Commission, in accordance with Article 18(1) of Regulation (EU) 2021/241. That submission followed a consultation process, conducted in accordance with the national legal framework, of local and regional authorities, social partners, civil society organisations, youth organisations and other relevant stakeholders. The national ownership of the recovery and resilience plans is underpinning their successful implementation and lasting impact at national level and credibility at European level. Pursuant to Article 19 of that Regulation, the Commission has assessed the relevance, effectiveness, efficiency and coherence of the recovery and resilience plan, in accordance with the assessment guidelines of Annex V to that Regulation.

(3)[The Council recommendation on the economic policy of the euro area recommended to euro area Member States to take action, including through their recovery and resilience plans, to, inter alia, ensure a policy stance which supports the recovery and to further improve convergence, resilience and sustainable and inclusive growth. The Council recommendation also recommended to strengthen national institutional frameworks, to ensure macro-financial stability and to complete EMU and strengthen the international role of the euro.] [If the Council recommendation is not adopted by the time of the CID adoption, please remove the recital].

(2)On 9 July 2019 and on 20 July 2020, the Council addressed recommendations to Austria in the context of the European Semester. In particular, the Council recommended to simplify and rationalise fiscal relations and responsibilities, ensure the sustainability of health, long-term care and pension systems, shift taxes away from labour and make the tax mix more supportive to sustainable growth, ensure an effective implementation of liquidity and support measures for the economy in response to the pandemic, boost labour market outcomes for low skilled, support full-time employment among women, ensure equal opportunities in education and raise the level of basic skills for disadvantaged groups, including people with a migrant background, focus investments on sustainable green and digital transitions including businesses, research and innovation, energy, transport, and reduce the administrative and regulatory burden for businesses. Having assessed progress in the implementation of these country-specific recommendations at the time of submission of the recovery and resilience plan, the Commission finds that the recommendation on taking necessary measures to effectively address the COVID-19 pandemic, sustaining the economy and supporting the ensuing recovery has been fully implemented. Substantial progress has been achieved with respect to the recommendation on ensuring an effective implementation of liquidity and support measures, in particular for small and medium-sized enterprises.

(1)The COVID-19 outbreak has had a disruptive impact on the economy of Austria, adding to challenges that existed before the pandemic. In 2019, the gross domestic product (GDP per capita) of Austria was 144% of the EU average. The real GDP of Austria declined by 6.6% in 2020 and, according to the Commission’s Spring 2021 forecast, GDP is expected to decline by 3.4% cumulatively in 2020 and 2021. Longer-standing aspects with an impact on medium-term economic performance include in particular economic and fiscal challenges linked to population ageing, a comparatively low productivity growth, a relatively high tax burden on labour and a suboptimal use of the labour force potential.

Having regard to the proposal from the European Commission,

Having regard to Regulation (EU) 2021/241 of the European Parliament and of the Council of 12 February 2021 establishing the Recovery and Resilience Facility and in particular Article 20 thereof,

Having regard to the Treaty on the Functioning of the European Union,

on the approval of the assessment of the recovery and resilience plan for Austria

on the approval of the assessment of the recovery and resilience plan for Austria

EUROPEAN COMMISSION Brussels, 21.6.2021 COM(2021) 338 final ANNEX

to the Proposal for a Council Implementing Decision on the approval of the assessment of the recovery and resilience plan for Austria {SWD(2021) 160 final}



Contents COMPONENT 1: SUSTAINABLE RECOVERY A. SUBCOMPONENT 1.A Renovation Wave B. SUBCOMPONENT 1.B Eco-friendly Mobility C. SUBCOMPONENT 1.C Biodiversity and Circular Economy D. SUBCOMPONENT 1.D Transformation to climate-neutrality COMPONENT 2: DIGITAL RECOVERY E. SUBCOMPONENT 2.A Broadband expansion F. SUBCOMPONENT 2.B Digitalisation of schools G. SUBCOMPONENT 2.C Digitalisation of public administration H. SUBCOMPONENT 2.D Digital and ecological transformation of enterprises COMPONENT 3: KNOWLEDGE BASED RECOVERY I. SUBCOMPONENT 3.A Research J. SUBCOMPONENT 3.B Re-skilling And Up-skilling K. SUBCOMPONENT 3.C Education L. SUBCOMPONENT 3.D Strategic innovation

COMPONENT 4: JUST RECOVERY M. SUBCOMPONENT 4.A health N.SUBCOMPONENT 4.B Resilient municipalities O. SUBCOMPONENT 4.C Arts and Culture P. SUBCOMPONENT 4.D Resilience through reforms ANNEX SECTION 1: REFORMS AND INVESTMENTS UNDER THE RECOVERY AND RESILIENCE PLAN 1.Description of Reforms and Investments COMPONENT 1: SUSTAINABLE RECOVERY A. SUBCOMPONENT 1.A Renovation Wave This subcomponent of the Austrian recovery and resilience plan addresses the following challenges: climate change, energy efficiency, use of renewable energy, resource efficiency, air pollution, energy poverty, social inequality, job creation. The objective of the subcomponent is to (i) promote the green transition by supporting the replacement of climate-damaging oil and gas heating systems with renewable technology, and (ii) strengthen social resilience by supporting complex thermal renovation of dwellings to reduce the energy costs of low-income households. In the wake of the COVID-19 crisis, it also aims to contribute to employment recovery, owing to multiplier effects of renovation works on job creation. The subcomponent contributes to addressing the country-specific recommendations on sustaining the economy and supporting recovery (Country Specific Recommendation 1 in 2020), focusing investment on the green transition, clean and efficient production and use of energy (Country Specific Recommendation 3 in 2020) and investment-related economic policy on sustainability (Country Specific Recommendation 3 in 2019). It is expected that no measure in this subcomponent does significant harm to environmental objectives within the meaning of Article 17 of Regulation (EU) 2020/852, taking into account the description of the measures and the mitigating steps set out in the recovery and resilience plan in accordance with the DNSH Technical Guidance (2021/C58/01). A.1. Description of the reforms and investments for non-repayable financial support Reform: 1.A.1 Renewable Heating Law The objective of the reform is to create the framework conditions for replacing outdated heating systems. Building on an existing reform that banned heaters using fossil fuels in newly constructed buildings, the Renewable Heating Law shall regulate the phase-out of outdated heating systems in existing buildings from 2025 onwards and encourage their replacement by renewable energy or district heating. Additionally, the reform shall create a common platform, in cooperation with the Länder and social organisations, to coordinate flanking measures against energy poverty, including funding and consultancy services for low-income households. The Renewable Heating Law shall be enacted by 31 March 2022. The remaining elements of the reform shall be implemented by 31 December 2022. Investment: 1.A.2 Exchange of oil and gas heating systems

The objective of the investment is to increase the share of heating systems based on renewable energy in residential buildings, and thus reduce heating-related energy consumption, greenhouse gas emissions and air pollution. The investment consists of a support scheme for private individuals to replace fossil-fuel heating system with biomass-based heaters, heat pumps or connectors to district heating. The implementation of the measure shall be completed by 30 June 2026. Investment: 1.A.3 Combating energy poverty The objective of the investment is to contribute to a reduction in energy consumption in buildings, while supporting a just transition. The investment shall support thermal renovation of dwellings of low-income households prone to energy poverty, and thus reduce their energy consumption and costs in a sustainable manner. The measure targets low-income households living in older buildings which cannot afford an own contribution to existing national and regional schemes supporting energy efficiency measures. The investment consists of an integrated support scheme that shall provide tailored support and funding for renovation of family houses, comprising thermal insulation of walls and roof, replacement of windows and heaters as well as planning support. Part of the investment shall be dedicated to consultancy services and awareness raising, in cooperation with social NGOs, building on the reform included in this subcomponent. The implementation of the measure is expected to start by 31 March 2022 and shall be completed by 31 December 2025. A.2. Milestones, targets, indicators, and timetable for monitoring and implementation for non-repayable financial support Sequential Number Related Measure (Reform or Investment) Milestone / Target Name Qualitative indicators

(for milestones) Quantitative indicators

(for targets) Indicative timeline for completion Description of each milestone and target Unit of measure Baseline Goal Quarter Year 1 1.A.1 Renewable Heating Law Milestone Entry into force of Renewable Heating Law Provision in the law indicating the entry into force of the Renewable Heating Law - - - Q1 2022 Entry into force of the Renewable Heating Law to regulate the phase-out of heaters using liquid or solid fossil fuels in existing buildings 2 1.A.1 Renewable Heating Law Milestone Training for energy consultants Launch of the training for energy consultants to advise low-income and energy-poor households - - - Q4 2022 In agreement with the Länder and the social NGOs involved in the project, training shall be offered to energy consultants to advise low-income and energy-poor households 3 1.A.2 Exchange of oil and gas heating systems Target Replacement of heating systems - Number 0 6 360 Q4 2021 At least 6 360 projects of replacement of heating systems have been implemented and audited. 4 1.A.2 Exchange of oil and gas heating systems Target Replacement of heating systems - Number 6 360 15 900 Q4 2023 At least 15 900 projects of replacement of heating systems have been implemented and audited. 5 1.A.2: Exchange of oil and gas heating systems Target Replacement of heating systems - Number 15 900 31 800 Q2 2026 At least 31 800 projects of replacement of heating systems have been implemented and audited. 6 1.A.3 Combating energy poverty Milestone Determination of funding priorities Decision on funding guidelines to ensure at least a 30% average reduction in primary energy - - - Q1 2022 The Climate Ministry (BMK) has adopted and published the funding conditions and priorities in the funding guidelines of the support scheme for thermal renovation in dwellings of low-income households. The funding guidelines shall ensure at least a 30% average reduction in primary energy consumption of the buildings to be renovated. 7 1.A.3 Combating energy poverty Target Thermal renovation projects approved - Number 0 1 000 Q4 2023 At least 1 000 thermal renovation projects approved by BMK under the support scheme 8 1.A.3 Combating energy poverty Target Thermal renovation projects completed - Number 0 2 250 Q4 2025 At least 2 250 thermal renovation projects completed as part of the support scheme B. SUBCOMPONENT 1.B Eco-friendly Mobility This subcomponent of the Austrian recovery and resilience plan addresses the following challenges: decarbonisation of the transport sector, sustainable infrastructure, climate-friendly mobility. The objectives of the subcomponent are enhancing environmentally friendly mobility by developing the necessary infrastructure and incentivising the use of sustainable means of transportation. The subcomponent contributes to addressing the country-specific recommendation on focusing investment on the green transition (Country Specific Recommendation 3 in 2020) and investment-related economic policy on sustainability (Country Specific Recommendation 3 in 2019). It is expected that no measure in this subcomponent does significant harm to environmental objectives within the meaning of Article 17 of Regulation (EU) 2020/852, taking into account the description of the measures and the mitigating steps set out in the recovery and resilience plan in accordance with the DNSH Technical Guidance (2021/C58/01). B.1. Description of the reforms and investments for non-repayable financial support Reform: 1.B.1 Mobility Masterplan 2030 The objective of this reform is to reduce CO₂-emissions in the transport sector and provide for a coherent approach to reach climate neutrality. The reform consists of bringing forward a Mobility Masterplan, which shall set out a strategy for sustainable mobility until 2030, and the subsequent implementation of the envisaged activities. This includes comprehensive measures regarding e-mobility, including developing infrastructure such as cycling paths. It shall be accompanied by establishing a monitoring system for evaluating the progress. The implementation of the measure is expected to start by 30 September 2023 and shall be completed by 30 September 2025. Reform: 1.B.2 Introduction of 1-2-3 climate ticket

The objective of this reform is to facilitate sustainable public transport between regions by creating a reasonably priced, simple and consistent ticketing offer. The reform consists of developing a flat-rate season ticket, valid across regions in Austria, with the aim to lower the costs and incentivise the use of public transport. The implementation of the measure is expected to start by 30 September 2021 and shall be completed by 31 December 2021 for the national and/or regional climate ticket category. All 1-2-3 tickets are expected to be available beyond 2021. Investment: 1.B.3 Zero-emission buses The objective of this investment is to lower the emissions of the public transport system by increasing the use of zero-emission buses. The investment consists of providing funding to switch to buses which shall be equipped with zero carbon emitting technologies. This shall be accompanied by the development of the necessary infrastructure for operating the buses in public transportation, including recharging and refuelling points. This is meant to support the transition from currently fossil-fuel-powered to zero-emission buses, operated with renewable energy. The investment shall be managed through calls for expression of interest enabling transport associations, transport companies and other potential beneficiaries to submit their applications. Eligible projects shall include zero-emission buses and the infrastructure to operate the buses. If operational procedures allow, the supported refuelling and charging infrastructure shall also be usable by other types of vehicle (heavy and long-distance traffic) and be accessible to the public. Provided that these minimum pre-defined criteria are met, projects shall be ranked according to environmental, economic and other quality assessment criteria that include implementation in an overarching transport concept. The implementation of the measure is expected to start until 31 March 2022 and shall be completed by 30 June 2026. Investment: 1.B.4 Zero-emission utility vehicles The objective of this investment is to lower the emissions from transport by increasing the share of zero-emission commercial vehicles. The investment consists of providing funding to switch to commercial vehicles which shall be equipped with zero carbon emitting technologies and operated with renewable energy. From 2022, the existing funding scheme shall be accompanied by a new investment scheme, which shall be managed through calls for expression of interest enabling businesses and business organisations, public authorities and associations to submit their applications. Eligible projects shall include zero-emission utility vehicles of category N1 and the infrastructure to operate the vehicles. If operational procedures allow, the supported refuelling and charging infrastructure shall also be usable by other types of vehicle and be accessible to the public. Provided that these minimum pre-defined criteria are met, projects shall be ranked according to environmental, economic and other quality assessment criteria within the new investment scheme. The implementation of the measure shall be completed by 30 June 2026. Investment: 1.B.5. Construction of new railways and electrification of regional railways The objective of this investment is to improve the Trans-European Network along the Baltic-Adriatic Core-Network Corridor and the intra-regional connectivity in Austria through public transport. The investment consists of constructing a new railway line (Koralmbahn) between Styria and Carinthia. This new railway line shall create a link and additional capacity in rail transport. It also comprises the electrification of existing regional railway lines in the area of Carinthia, which are along the new railway line. The Koralmtunnel shall be part of the Koralmbahn, but the Koralmtunnel itself is outside the scope of the recovery and resilience plan. The implementation of the measure shall be completed by 31 August 2026. B.2. Milestones, targets, indicators, and timetable for monitoring and implementation for non-repayable financial support Sequential Number Related Measure (Reform or Investment) Milestone / Target Name Qualitative indicators

(for milestones) Quantitative indicators

(for targets) Indicative timeline for completion Description of each milestone and target Unit of measure Base-line Goal Quarter Year 9 1.B.1 Mobility Masterplan 2030 Milestone Implementation of the Mobility Masterplan has started Completion of several steps in the Mobility Masterplan - - - Q3 2023 The following strategic documents under the Mobility Masterplan have been published: - Fast-track renewable energy mobility programme - Shared Mobility Strategy - Freight Masterplan - Masterplan Digital Transformation in Mobility - FTI Mobility Strategy 2040 - FTI Aviation Strategy In addition, a legislative package introducing a Climate Check for existing legislation for the mobility sector has been enacted and the Alpine Convention (Transport Protocol) has been implemented. 10 1.B.1 Mobility Masterplan 2030 Milestone Reduction of CO₂ emissions in the transport sector Lasting trend change in the reduction of CO₂ emissions in the transport sector (permanent reduction below the peak in 2019, including a general downward trend), as per monitoring of the 2030 Mobility Masterplan - - - Q3 2025 Evaluation of the indicators of the 2030 Mobility Masterplan to demonstrate its impact and underlying causes and to demonstrate that a sustainable shift in the reduction of CO₂ emissions in the transport sector has been achieved. This is done in the context of the near-term forecast of Austrian greenhouse gas emissions. A permanent reduction in CO₂ emissions, including a general downward trend below the peak in 2019 (taking into account any special effects of COVID-19), shall be demonstrated in the framework of the monitoring of the Mobility Masterplan 2030. 11 1.B.2 Introduction of 1-2-3 climate ticket Milestone Entry into force of law Provision in the law indicating the entry into force of the law on the introduction of the climate ticket - - - Q3 2021 The ‘Federal Act on the introduction of the climate ticket’ has entered into force. The law shall prescribe a general rule for setting maximum tariffs in accordance with EU Regulation No 1370/2007. The law shall define the territorial, traffic, personal and temporal scope, and the price of the 1-2-3 climate ticket. 12 1.B.2 Introduction of 1-2-3 climate ticket Milestone Introduction of 1-2-3 climate ticket The first 1-2-3 climate tickets shall be introduced on the market. - - - Q4 2021 National and/or regional categories of the 1-2-3 climate ticket are available for customers to buy and use. 13 1.B.3 Zero-emission buses Milestone Launch of the zero-emission buses support programme The call for expression of interest has been publicly announced. - - - Q1 2022 The call for expression of interest has been launched. The call shall enable transport associations, transport companies and other potential beneficiaries to submit their applications (through the Settlement Office’s digital submission portal). Eligible projects shall include zero-emission buses and the infrastructure to operate the buses. 14 1.B.3 Zero-emission buses Milestone Last call completed Last call for expression of interest by potential beneficiaries completed - - - Q4 2024 The last call for expression of interest by potential beneficiaries has been completed. Eligible projects shall include zero-emission buses and the infrastructure required for their operation. 15 1.B.3 Zero-emission buses Target Buses equipped with zero-emission technologies - Number 0 682 Q2 2026 On the basis of grant agreements, the beneficiaries have procured and received at least 682 buses with zero-emission technology. 16 1.B.3 Zero-emission buses Milestone Infrastructure is in place The infrastructure necessary for the conversion of 682 buses on the Austrian regular service to zero-emission buses has been built. - - - Q2 2026 On the basis of grant agreements, the beneficiaries have installed the charging infrastructure (overnight/deposit and occasional loading at stops), overhead contact lines and hydrogen refuelling points necessary for the operation of at least 682 zero-emission buses. 17 1.B.4 Zero-emission utility vehicles Milestone Launch of the support programme Launch of the support programme for zero-emission utility vehicles and their charging infrastructure (‘E-Mobilitäts-offensive 2021’ for companies). - - - Q1 2021 The support programme has been launched. It shall enable businesses and other business organisations, public authorities, and associations to consult all necessary documents and to submit their applications (through the Settlement Office’s digital submission portal). Eligible projects shall include zero-emission utility vehicles and the infrastructure to operate these vehicles. 18 1.B.4 Zero-emission utility vehicles Milestone Last call completed Last call for expression of interest by potential beneficiaries completed - - - Q4 2024 The last call for expression of interest by potential beneficiaries has been completed. Eligible projects include zero-emission utility vehicles and the infrastructure to operate these vehicles. 19 1.B.4 Zero-emission utility vehicles Target Vehicles equipped with zero-emission technologies - Number 0 2 767 Q2 2026 On the basis of grant agreements, the beneficiaries have procured and received at least 2767 N1 utility vehicles with zero-emission technology. 20 1.B.4 Zero-emission utility vehicles Milestone Infrastructure is in place The infrastructure needed to switch from 2 767 utility vehicles to zero-emission utility vehicles has been built. - - - Q2 2026 On the basis of grant agreements, the beneficiaries have installed the charging infrastructure and hydrogen refuelling points necessary for the operation of at least 2 767 zero-emission utility vehicles. 21 1.B.5 Construction of new railways and electrification of regional railways Milestone Ongoing construction project Start of construction of Lavanttal railway station - - - Q1 2020 Construction began in March 2020 for the Lavanttal station, a new regional railway station located in Carinthia along the Koralmbahn. The station shall allow a link between the Koralmbahn and the Lavanttalbahn. 22 1.B.5 Construction of new railways and electrification of regional railways Milestone Electrification Putting into operation of Lavanttal station and of electrification of regional railway line including feeder route in Carinthia to the Koralmtunnel - - - Q4 2023 The feeder routes to the Koralmtunnel located in the province of Carinthia, as well as the regional sections ‘Bleiburger Schleife’ and ‘Lavanttalbahn’ linked to the Koralmbahn, have been electrified. This shall mean that the infrastructural conditions are in place for regional traffic to be managed electrically in Carinthia. Lavanttal station has been completed and is put into operation. 23 1.B.5 Construction of new railways and electrification of regional railways Milestone Completion of construction project Putting into operation of Koralmbahn including all Styria feeder route to Koralmtunnel - - - Q4 2025 The Koralmbahn has been put into operation, including the opening of the Koralmtunnel. The feeder route to the Koralmtunnel located in the province of Styria has been put into service. Together with the Koralmtunnel, the infrastructure requirements are in place for the Vienna–Villach long-distance service to be operated via Graz. C. SUBCOMPONENT 1.C Biodiversity and Circular Economy

The subcomponent of the Austrian recovery and resilience plan addresses the following challenges: waste prevention, sorting and recycling of plastic waste, transition to a circular economy and promoting biodiversity. The objectives of the subcomponent are enhancing the shift from Austria’s linear economy to a low-carbon circular economy, improving take-back systems and increasing the quota of reusable beverage packaging, constructing and retrofitting of sorting facilities to increase the sorting output, as well as promoting the repair of electrical and electronic equipment and supporting the preservation and restoration of biodiversity in Austria. The subcomponent contributes to addressing the country-specific recommendation on focusing investment on the green transition (Country Specific Recommendation 3 2020) and investment-related economic policy on sustainability (Country Specific Recommendation 3 2019). It is expected that no measure in this subcomponent does significant harm to environmental objectives within the meaning of Article 17 of Regulation (EU) 2020/852, taking into account the description of the measures and the mitigating steps set out in the recovery and resilience plan in accordance with the DNSH Technical Guidance (2021/C58/01). C.1. Description of the reforms and investments for non-repayable financial support Reform: 1.C.1 Legal framework for increasing collection rates for beverage packaging and the supply of reusable beverage containers in retail The objective of this reform is to increase the reuse, collection and recycling rate of beverage packaging and containers. The reform consists of legal changes in two areas. The first element shall establish a legal framework that shall provide for an effective take-back system for single-use plastic and metal beverage packaging and, ultimately, increase the recycling rate of these materials. This is complemented by legal changes in the area of waste management, which shall raise the supply of reusable beverage containers in the retail sector. The implementation of the measure is expected to start by 31 December 2021 and shall be completed by 31 August 2026. Investment: 1.C.2 Biodiversity fund The objective of this investment is to support the preservation and restoration of biodiversity in Austria. The investment consists of establishing a biodiversity fund, which shall fund projects for the conservation of biodiversity, restoration of degraded ecosystems, awareness raising activities and implementation of biodiversity monitoring. Eligible beneficiaries shall include businesses, non-governmental organisations, private households and public entities. The implementation of the measure is expected to start by 31 March 2022 and shall be completed by 31 December 2025. Investment: 1.C.3 Investments in reverse vending systems and measures to increase the reuse quota of beverage containers The investment shall promote take-back systems in the retail sector as well as measures to increase the reuse quota of beverage containers. The investment consists of supporting the purchase and refurbishment of take-back systems in the retail sector. This shall facilitate the return of disposable beverage containers by consumers and lead to the automation of the take-back process. Investments in the construction and expansion of filling and washing facilities, the acquisition of new packaging equipment and of reusable standard containers and crates shall also be supported The implementation of the measure is expected to start by 31 March 2024 and shall be completed by 31 March 2026. Investment: 1.C.4 Retrofitting of existing and construction of new sorting facilities The investment shall increase the plastic waste sorting capacity and depth in Austria. The investment consists of constructing new and retrofitting of existing plastic waste sorting facilities in order to raise the amount of recycled material.

The implementation of the measure is expected to start by 30 September 2022 and shall be completed by 31 August 2026. Investment: 1.C.5 Promotion of the repairing of electrical and electronic equipment (repair bonus) The investment shall raise the number of refurbished and repaired electrical and electronic equipment. The investment consists of creating a support programme to incentivise the repair of electrical and electronic equipment. The repair bonus system shall provide funding for households in the form of vouchers, which shall cover a part of the costs for repairing or renewing electoral and electronic equipment. The implementation of the measure is expected to start by 31 March 2022 and shall be completed by 31 August 2026. C.2. Milestones, targets, indicators, and timetable for monitoring and implementation for non-repayable financial support Sequential Number Related Measure (Reform or Investment) Milestone / Target Name Qualitative indicators

(for milestones) Quantitative indicators

(for targets) Indicative timeline for completion Description of each milestone and target Unit of measure Base-line Goal Quarter Year 24 1.C.1 Legal framework for increasing collection rates for beverage packaging and the supply of reusable beverage containers in retail Milestone Entry into force of the amended Waste Management Act Provision in the law indicating the entry into force of the amended Waste Management Act - - - Q4 2021 The amendment to the Waste Management Act shall establish the legal basis for increasing the collection rates for plastic beverage packaging and the supply of reusable beverage containers in the retail sector. This includes quotas for separate collection of single-use beverage bottles, requirements for clear labelling of beverage packaging offered at the point of sale as single-use or reusable beverage packaging, and concrete targets for the development of reusable systems for beverage packaging; end distributors shall be required to offer a minimum number of reusable beverage packaging at the point of sale. 25 1.C.1 Legal framework for increasing collection rates for beverage packaging and the supply of reusable beverage containers in retail Milestone Entry into force of the implementing regulation Entry into force of the Implementing Regulation for increasing collection rates for plastic beverage packaging - - - Q1 2023 The Implementing Regulation has established the sub-legal basis for increasing collection rates for plastic beverage packaging. 26 1.C.1 Legal framework for increasing collection rates for beverage packaging and the supply of reusable beverage containers in retail Target Reusable quota - Percentage 19 25 Q1 2026 At least 25% of the volume of all beverages sold in 2025 were placed on the market in reusable containers compared to 19% in 2019. 27 1.C.2 Biodiversity fund Milestone Entry into force of the legal framework for Biodiversity Fund Provision in the law indicating the entry into force of the legal framework for Biodiversity Fund and National Biodiversity Strategy 2030 - - - Q1 2022 The Federal Act (amendment of the Environmental Federation Act) has established the Biodiversity Fund and set its objectives and implementation modalities. 28 1.C.2 Biodiversity fund Milestone Completion of the call for projects to restore priority degraded ecosystems and protect endangered species and habitats The call for projects has been completed and projects have been awarded - - - Q1 2023 Based on the funding guidelines, which shall specify the nature and scope of eligible projects and the potential beneficiaries, the implementing body has conducted a call for projects for the restoration of degraded ecosystems and the protection of endangered species and habitats. Funding projects for biodiversity monitoring have been awarded on the basis of an existing nationwide approach. 29 1.C.2 Biodiversity fund Target Biodiversity projects completed - Number 0 20 Q4 2025 At least 20 approved projects for restoration, species and habitat protection have been completed by the beneficiaries; a monitoring report on the state and trends of biodiversity has been prepared. 30 1.C.3 Investments in reverse vending systems and measures to increase the reuse quota of beverage containers Target Take-back systems - Number 0 5 000 Q1 2024 Companies in the retail sector have purchased at least 5 000 new reverse vending machines or upgraded existing ones in terms of efficient take-back and data connectivity. 31 1.C.3 Investments in reverse vending systems and measures to increase the reuse quota of beverage containers Target Increased collection rate - Percentage 70 80 Q1 2026 At least 80% of all plastic beverage packaging placed on the market in 2025 was collected separately compared to 70% in 2018. 32 1.C.4: Retrofitting of existing and construction of new sorting facilities Target Permit applications for construction or retrofitting - Number 0 3 Q3 2022 The competent authorities have received at least three applications from public and/or private waste management companies for permits for the construction or retrofitting of sorting facilities for plastic waste. 33 1.C.4: Retrofitting of existing and construction of new sorting facilities Target Commissioning of facilities - Number 0 3 Q1 2025 At least three new or retrofitted sorting facilities for plastic waste are in operation; material is delivered and sorted. 34 1.C.4: Retrofitting of existing and construction of new sorting facilities Target Sorting depth - Percentage 33 50 Q1 2026 Nationwide, at least 50% of Austrian plastic waste shall be sorted for further recycling compared to 33% in 2018. 35 1.C.5 Promotion of the repairing of electrical and electronic equipment (repair bonus) Milestone Launch of the repair bonus support programme The repair bonus support programme shall be open for applications - - - Q1 2022 Organisational arrangements and technical procedures for the launch of the repair bonus programme have been completed; the funding programme shall be published and opened for applications. 36 1.C.5 Promotion of the repairing of electrical and electronic equipment (repair bonus) Target Repaired or renewed electrical or electronic equipment - Number 0 200 000 Q1 2024 At least 200 000 electrical or electronic devices have been repaired or renewed; the relevant information from the beneficiaries has been collected and transmitted by the funding processing office. 37 1.C.5 Promotion of the repairing of electrical and electronic equipment (repair bonus) Target Increased number of repaired or renewed electrical or electronic equipment - Number 200 000 400 000 Q1 2026 At least 400 000 electrical or electronic devices have been repaired or renewed; the relevant information from the beneficiaries has been collected and transmitted by the funding processing office. D. SUBCOMPONENT 1.D Transformation to climate-neutrality This subcomponent of the Austrian recovery and resilience plan addresses the following challenges: electricity generation from renewable sources, integration of energy system, climate change mitigation, decarbonisation and reduction of energy intensity of industry. The objective of the subcomponent is to support the development of renewable energy sources and decarbonisation of industrial sectors in Austria. The subcomponent contributes to addressing the country-specific recommendations on focusing investment on the green transition, clean and efficient production and use of energy (Country Specific Recommendation 3 in 2020) and investment-related economic policy on sustainability Country Specific Recommendation 3 in 2019). It is expected that no measure in this subcomponent does significant harm to environmental objectives within the meaning of Article 17 of Regulation (EU) 2020/852, taking into account the description of the measures and the mitigating steps set out in the recovery and resilience plan in accordance with the DNSH Technical Guidance (2021/C58/01). D.1. Description of the reforms and investments for non-repayable financial support The subcomponent consists of a reform of the national support framework for renewable energy and of an investment aimed at industrial emissions abatement. Both measures contribute to green transition and climate change mitigation. Reform: 1.D.1 Renewables Expansion Law The objective of the reform is to contribute to an increase in the share of renewable energy in electricity supply to 100% by 2030, which shall require adding 27 TWh of electricity generation capacity from renewable sources by 2030. The reform represents a key government priority in energy policy that plays an essential role on Austria’s path towards climate neutrality by 2040. The reform overhauls the national support scheme relying on market premiums and investments for wind power, hydropower, solar energy, biomass, renewable gases, including hydrogen. The elements of the reform regarding hydrogen are coherent with the investment measure 3.D.2 IPCEI Hydrogen. The Renewables Expansion Law shall be enacted by 31 December 2021. Investment: 1.D.2 Transforming industry towards climate neutrality The investment measure aims to accelerate the decarbonisation of industry, increase its resource and energy efficiency, support industrial eco-innovations and advanced technology reducing the environmental impact of hazardous waste treatment.

The investment consists of a call for tender that targets large-scale transformative projects in industries inter alia also falling under the EU Emissions Trading Scheme. The implementation of the measure is expected to start by 30 September 2021 and shall be completed by 30 June 2026. D.2. Milestones, targets, indicators, and timetable for monitoring and implementation for non-repayable financial support Sequential Number Related Measure (Reform or Investment) Milestone / Target Name Qualitative indicators

(for milestones) Quantitative indicators

(for targets) Indicative timeline for completion Description of each milestone and target Unit of measure Baseline Goal Quarter Year 38 1.D.1 Renewables Expansion Law Milestone Entry into force of the Renewables Expansion Law Provision in the law indicating the entry into force of the Renewables Expansion Law - - - Q4 2021 The Renewables Expansion Law, establishing framework conditions and financing of electricity generation from renewable sources 39 1.D.1 Renewables Expansion Law Target Additional renewable electricity generation capacity - Number in MWh 0 1 100 Q4 2023 Additional generation capacity from renewable sources of at least 1 100 MWh has been installed. 40 1.D.1 Renewables Expansion Law Target Newly installed hydrogen production capacity - Number in MWh 0 200 Q4 2025 Hydrogen production capacity from renewable sources of at least 200 MWh has been installed. 41 1.D.2 Transforming industry towards climate neutrality Milestone Adoption of regulatory criteria and funding guidelines Amendment of the funding guidelines, including definition of eligibility criteria for assessing substantial greenhouse gas emission savings - - - Q3 2021 Amendment of the regulatory criteria and funding guidelines ‘Umweltförderung im Inland’ (based on ‘Umweltförderungsgesetz’) for environmental support promoting major projects and measures for ETS installations, including eligibility criteria that ensure that the selected projects comply with the ‘Do no significant harm’ Technical Guidance (2021/C58/01). The amendment will be adopted and published by the Climate Ministry (BMK). 42 1.D.2 Transforming industry towards climate neutrality Target Roll-out of decarbonisation projects - Number 0 15 Q4 2024 At least 15 projects to decarbonise industrial production have been completed under the support scheme. 43 1.D.2 Transforming industry towards climate neutrality Target Completion of decarbonisation projects - Number 15 20 Q2 2026 At least 20 projects to decarbonise industrial production have been completed under the support scheme. COMPONENT 2: DIGITAL RECOVERY E. SUBCOMPONENT 2.A Broadband expansion This subcomponent of the Austrian recovery and resilience plan addresses the Austrian backlog in the deployment of Gigabit-capable access networks. Austria has a particularly low coverage of fixed very high-capacity networks, reaching 39% in 2020, compared to the EU average of 59%. The subcomponent aims to ensure the widespread availability of Gigabit-capable access networks and the establishment of new symmetrical Gigabit connections in areas with particular socio-economic drivers, such as public institutions and enterprises. Therefore, the objective of the subcomponent is to provide efficient and affordable broadband connectivity throughout Austria, ensuring in particular the digital inclusion of rural regions. The subcomponent contributes to addressing the country-specific recommendations on additional investment in infrastructure, including rural broadband (Country Specific Recommendations in 2020, recital 21) and ensuring high-speed connectivity in rural areas (Country Specific Recommendations in 2019, recital 15). It is expected that no measure in this subcomponent does significant harm to environmental objectives within the meaning of Article 17 of Regulation (EU) 2020/852, taking into account the description of the measures and the mitigating steps set out in the recovery and resilience plan in accordance with the DNSH Technical Guidance (2021/C58/01). E.1. Description of the reforms and investments for non-repayable financial support Reform: 2.A.1 Set-up of Platform Internet-infrastructure Austria (PIA) 2030 The reform envisages the creation of a platform with the purpose of coordinating the relevant stakeholders (such as federal government, Länder, municipalities, companies and citizens) and developing legal, regulatory and technical measures for broadband deployment. In addition, the platform shall implement recommendations of the Connectivity Toolbox. The reform shall reduce bureaucracy and simplify procedures for broadband deployment. The implementation of the measure is expected to start by 31 December 2021 and shall be completed by 31 December 2023. Investment: 2.A.2 Widespread availability of Gigabit capable access networks and creation of new symmetric Gigabit connections The investment consists of the two funding directives, Access and OpenNet, of the Austria Broadband Programme 2030. Both funding directives have the objective to improve broadband availability in those areas of Austria, which, due to a market failure, are not or are insufficiently developed by the private sector. The measure shall increase the availability of Gigabit-capable access networks, as a result of the RRP support, to cover at least 50% of Austrian households. Both directives have the objective of doubling the existing download and upload speed, at least to 100 Mbit/s symmetrically. Furthermore, the funded access networks must be upgradable to symmetrical Gigabit speeds without further investments in the passive infrastructure. The Access directive aims at vertical integrated telecom operators, whereas the OpenNet directive aims at wholesale-only providers. Deployment of mobile networks shall be excluded from the investment. Additionally, availability of services of the telecom operators is expected to increase, which is expected to stimulate the wholesale market and ensure competition in the retail market. The implementation of the measure is expected to start by 31 December 2021 and shall be completed by 31 August 2026. E.2. Milestones, targets, indicators, and timetable for monitoring and implementation for non-repayable financial support Sequential Number Related Measure (Reform or Investment) Milestone / Target Name Qualitative indicators

(for milestones) Quantitative indicators

(for targets) Indicative timeline for completion Description of each milestone and target Unit of measure Baseline Goal Quarter Year 44 2.A.1 Set-up of Platform Internet-infrastructure Austria (PIA) 2030 Milestone Work programme of Platform Internet-infrastructure Austria (PIA 2030) to coordinate the interaction of all relevant stakeholders Publication of the work programme setting out measures to reduce red tape and simplify procedures for broadband deployment - - - Q4 2021 Adoption of the programme of PIA 2030, to establish a task force to coordinate all relevant stakeholders. The objective of the task force is to develop legal, regulatory and technical measures in the context of broadband deployment, and to implement the Connectivity Toolbox. 45 2.A.1 Set-up of Platform Internet-infrastructure Austria (PIA) 2030 Milestone Implementation of the measures developed by the Platform to reduce red tape and simplify procedures for broadband deployment Publication of a report which shall confirm the implementation of the measures developed by the Platform to reduce red tape and simplify procedures for broadband deployment - - - Q4 2023 Full implementation of the work programme with measures for cutting red tape and simplifying procedures for broadband deployment, as well as implementation steps of the Cost Reduction Directive shall be completed with an evaluation of the implementation in the form of a report 46 2.A.2 Widespread availability of Gigabit capable access networks and creation of new symmetric Gigabit connections Target Provision of broadband access to 46% of households - % of Austrian households 43 46 Q3 2022 At least 46 % of all Austrian households shall have access to Gigabit capable connections (compared to 43 % in Q3 2020) as result of the broadband rollout project funded under the RRP, as assessed in the broadband reports published by the Austrian authorities. 47 2.A.2 Widespread availability of Gigabit capable access networks and creation of new symmetric Gigabit connections Target Provision of broadband access to 48% of households - % of Austrian households 46 48 Q3 2024 At least 48 % of all Austrian households shall have access to Gigabit capable connections (compared to 46 % in Q3 2022) as result of the broadband rollout project funded under the RRP, as assessed in the broadband reports published by the Austrian authorities. 48 2.A.2 Widespread availability of Gigabit capable access networks and creation of new symmetric Gigabit connections Target Provision of broadband access to 50 % of households - % of Austrian households 48 50 Q3 2026 At least 50% of all Austrian households shall have access to Gigabit capable connections (compared to 48% in Q3 2024) as a result of the broadband roll-out projects funded under the RRP, as assessed in the broadband reports published by the Austrian authorities.

F. SUBCOMPONENT 2.B Digitalisation of schools The subcomponent of the Austrian recovery and resilience plan addresses the following challenges: supporting the digital transition in schools, while respecting equal access and equal opportunities, through providing pupils with the necessary digital devices, starting at lower secondary level. The objective of the subcomponent is the sustainable implementation of IT-supported teaching in all schools of lower secondary level under the same framework conditions for all pupils. Furthermore, in the context of the digital transition of schooling, the subcomponent aims at providing needs-based services as well as creating equal opportunities for all and increasing the level of digital competences of teachers and pupils starting from the lower secondary level. The subcomponent addresses the country-specific recommendations focusing on raising basic skill levels of disadvantaged groups (Country Specific Recommendation 3 in 2019) and ensuring equal opportunities in education and increasing digital learning (Country Specific Recommendation 2 in 2020). It is expected that no measure in this subcomponent does significant harm to environmental objectives within the meaning of Article 17 of Regulation (EU) 2020/852, taking into account the description of the measures and the mitigating steps set out in the recovery and resilience plan in accordance with the DNSH Technical Guidance (2021/C58/01). F.1. Description of the reforms and investments for non-repayable financial support Reform: 2.B.1 Fair and equal access of pupils to basic digital competence The objective of the reform is to set out the framework conditions and provide supporting measures to enable fair and equal access for all pupils at lower secondary schools to basic digital competences. The reform consists of a number of supporting actions facilitating the digitalisation in schools in a comprehensive manner. It shall include different activities to ensure that teachers are provided with sufficient in-service training course opportunities to improve their digital skills and broaden their knowledge concerning digital means and measures to be applied when teaching. To ensure the optimal use of the digital end devices provided to pupils, this reform shall help to improve the infrastructure in the various school buildings. Furthermore, the reform shall provide digital solutions to simplify pedagogical and administrative exchanges through a portal consolidating all essential applications for education and administration. Eventually, the reform shall ensure the further development of an already existing portal comprising digital teaching and learning materials and offering access to learning applications. The reform shall be evaluated after four years, with the aim to prolong and further improve it. The implementation of the measure shall be completed by 30 June 2025. Investment: 2.B.2 Provision of digital end-user devices to pupils The objective of the investment is to provide the pedagogical and technical requirements for IT-supported lessons at all school locations, by handing out digital devices to all pupils at lower secondary level. All pupils are expected to have access to digital education under fair and appropriate framework conditions. The central provision of devices and uniform equipment in the participating classes places pedagogical goals at the centre of teaching without interference by the social background of the pupils. The measure consists of a step-by-step rollout of the digital equipment. Each year, every pupil in one vintage (those in the fifth grade, the first year of the lower secondary level) shall receive a digital device. This is expected to benefit at least 80 000 pupils per year. In the first implementation year (2021/22) two vintages of pupils (i.e. also sixth grade pupils in addition to fifth grade pupils) shall receive the digital equipment. The implementation of the measure is expected to start by 31 December 2021 and shall be completed by 31 December 2024. F.2. Milestones, targets, indicators, and timetable for monitoring and implementation for non-repayable financial support . Sequential Number Related Measure (Reform or Investment) Milestone / Target Name Qualitative indicators

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(for targets) Indicative timeline for completion Description of each milestone and target Unit of measure Base-line Goal Quarter Year 49 2.B.1 Fair and equal access of pupils to basic digital competence Milestone Entry into force of the School Digitalisation Act Provision in the law indicating the entry into force of the School Digitalisation Act. - - - Q1 2021 The School Digitisation Act has entered into force, providing the framework for better in-service teacher training, improved school infrastructure, the setup of pedagogical and administrative portal as well as improving a learning material portal. 50 2.B.1 Fair and equal access of pupils to basic digital competence Milestone Entry into force of the Implementing regulation Publication of the implementing regulation of the School Digitalisation Act - - - Q3 2021 The implementing regulation of the School Digitalisation Act enters into force. 51 2.B.1 Fair and equal access of pupils to basic digital competence Milestone Evaluation of the School Digitalisation Act Evaluation of the law has been completed and published by the responsible Ministry - - - Q2 2025 The Ministry in charge shall publish the legally required evaluation of the measure. 52 2.B.2 Provision of digital end-user devices to pupils Milestone Award decision on tender regarding digital end devices The award decision on the published tender for the digital devices has been finalised and published. . - - - Q2 2021 The responsible Ministry shall publish the award decision following the Europe-wide tender for digital end-user devices for pupils and ensure that the contract for the provision of digital end-user devices to pupils has been awarded. 53 2.B.2 Provision of digital end-user devices to pupils Target Digital devices for the first two year of secondary school - percentage of 5th and 6th grade pupils 0 100 Q4 2021 The delivery of the devices for the 5th and 6th grade (first and second years of lower secondary level) shall be completed. 54 2.B.2 Provision of digital end-user devices to pupils Target Digital devices for the remaining grades of lower secondary school - percentage of pupils in the first four lower secondary grades 0 100 Q4 2023 The delivery of the devices for the new 5th and 6th grades shall be completed, so that pupils across the first four years of secondary school have been provided with a device 55 2.B.2 Provision of digital end-user devices to pupils Target Digital terminals for the first year of the new cycle of secondary school - percentage of 5th grade pupils 0 100 Q4 2024 The delivery of the devices for the first year of the new four-year cycle has been completed

G. SUBCOMPONENT 2.C Digitalisation of public administration This subcomponent of the Austrian recovery and resilience plan addresses the challenge of ensuring digital transition in the public administration, the importance of which has been further highlighted by the COVID-19 outbreak. The objective of the subcomponent is to foster the digitalisation of the public administration, which is expected to contribute to boosting economic dynamism and speeding up recovery. This objective extends beyond the immediate management of the crisis and is expected to have a long-term impact on the development of the administration, as well as on competitiveness, the economy and society. The subcomponent contributes to addressing the country-specific recommendation to reduce administrative and regulatory burden (Country Specific Recommendation 3 in 2020). It is expected that no measure in this subcomponent does significant harm to environmental objectives within the meaning of Article 17 of Regulation (EU) 2020/852, taking into account the description of the measures and the mitigating steps set out in the recovery and resilience plan in accordance with the DNSH Technical Guidance (2021/C58/01). G.1. Description of the reforms and investments for non-repayable financial support Reform: 2.C.1 Proposed legislation for Once Only: Amendment of the Business Service Portal Act The reform aims to further reduce bureaucracy for business operators and citizens by introducing the actions to implement the Once Only principle, thereby reducing double and multiple reporting. The reform includes the amendment of the Business Service Portal Act (Unternehmensserviceportalgesetz), which shall serve as a basis for further relevant legislative measures. The application of the Once Only principle shall become mandatory in administrative proceedings provided for by the new legislative measures. The set-up of the basic infrastructure for administrations across regional authorities to be able to design reporting processes and services in accordance with the Once Only principle shall be funded in 2021 by the digitalisation fund (see investment 2.C.2), while in subsequent years it is expected to be financed by the Federal Finance Framework Act. As a first step, entrepreneurs at national level shall benefit from the measure. In a second step from 2023, as a result of the Single Digital Gateway Regulation, also entrepreneurs at Union level shall benefit. In a further step, the services may also be offered to citizens. The implementation of the reform is expected to start by 30 September 2021 and shall be completed by 31 December 2023. Investment: 2.C.2 Digitalisation fund public administration The investment aims to contribute to developing citizen-centred service-oriented administration with a modern digital infrastructure. The objective is to accelerate digitalisation in the federal administration by financing projects with a cross-departmental impact. There is currently an increased need for consolidation in the IT landscape of the Austrian federal administration, which is very heterogeneous. Departments often use different data centres, software and hardware and service providers. The consequences are, for example, avoidable costs and variable quality. The investment shall help address those issues by implementing IT consolidation in the federal government, develop IT services for citizens and businesses, and optimise procedures. The investment consists of funding the projects submitted by federal departments and selected by the dedicated task force. At least half of these funds shall be used for cross-departmental projects to implement IT consolidation in the federal government. The other funds shall be used for projects with a cross-departmental impact for the development of citizen and business services and for projects aimed at accelerating and improving the efficiency of procedures. Examples of possible projects include electronic identity (e-ID), introduction of Single Digital Gateway, development of the Business Service Portal and implementation of the Once Only principle. The investment shall be implemented by 31 December 2023. G.2. Milestones, targets, indicators, and timetable for monitoring and implementation for non-repayable financial support . Sequential Number Related Measure (Reform or Investment) Milestone / Target Name Qualitative indicators

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(for targets) Indicative timeline for completion Description of each milestone and target Unit of measure Baseline Goal Quarter Year 56 2.C.1 Proposed legislation for Once Only: Amendment of the Business Service Portal Act Milestone Entry into force of the law amending the Business Service Portal Act; upgrade of the relevant IT infrastructure. Provision in the law indicating the entry into force of the amendment to the Business Service Portal Act; basic IT infrastructure has been regulated and upgraded. - - - Q3 2021 Legislative amendment introducing the Once Only principle to the Business Service Portal Act has entered into force. The Information Obligation Database (IVDB) survey tool is available on a pilot basis. The tool shall provide an overview of all the data available in the administration (data map), allowing evaluation of data availability across departments.. The Register and Systems Network (RSV) is available in a base version with other connected registries to ensure interoperability and data exchange. 57 2.C.1 Proposed legislation for Once Only: Amendment of the Business Service Portal Act Milestone Linking registries to the Register and Systems Network (RSV), preparation of Single Digital Gateway (SDG), start of the Information Obligation Database (IVDB) by Ministries Registries have been connected for the purposes of the Single Digital Gateway (SDG). Ministries have been obliged to fill in the Information Obligation Database (IVDB). - - - Q4 2022 The Regulation on Information Obligation Database (IVDB) is in force, obliging Ministries to populate the database with information obligations emanating from existing laws and regulations. Registers have been connected according to the registration timetable adopted by the ‘Once Only’ Steering Committee. 58 2.C.1 Proposed legislation for Once Only: Amendment of the Enterprise Service Portal Act Milestone Establishing the Once Only technical system connection Single Digital Gateway (SDG) requirements, set in Regulation (EU) 2018/1724, have been met, as confirmed by a report to be sent to the Commission - - - Q4 2023 The Once Only technical system connection has been established, meeting the requirements of the Single Digital Gateway (SDG) set in Regulation (EU) 2018/1724. 59 2.C.2 Digitalisation fund public administration Milestone Entry into force of the Digitalisation Fund Act Provision in the Digitalisation Fund Act indicating its entry into force - - - Q2 2021 The Digitalisation Fund Act has entered into force. It shall establish the digitalisation fund, with the objective to accelerate digitalisation of the federal administration. 60 2.C.2 Digitalisation fund public administration Milestone Projects selected Selection of projects to develop a modern digital infrastructure in the public administration in four tranches. Publication of the selection decisions by the responsible task force. - - - Q2 2022 Projects have been selected and selection decisions have been published. Of the EUR 160 000 000 allocated to the measure, at least EUR 80 000 000 shall be earmarked for cross-departmental projects to implement IT consolidation. The remaining funds shall be earmarked for projects with a cross-departmental impact for the development of citizen and business services and for projects aimed at accelerating and improving the efficiency of procedures. 61 2.C.2 Digitalisation fund public administration Target Completion of the funded projects regarding digitalisation of public administration - percentage of projects completed 0 100 Q4 2023 All projects funded by the digitalisation fund shall be completed. The implementing departments shall report on completion of the projects to the Digitalisation Task Force, with representatives of the Federal Chancellery, Ministry of Finance, Arts, Culture, Public Service and Sport and Ministry for Digital and Economic Affairs. H. SUBCOMPONENT 2.D Digital and ecological transformation of enterprises This subcomponent of the Austrian recovery and resilience plan addresses the challenges related to fostering the digital and green transition of companies. The subcomponent aims to accelerate the digitalisation and ecological transformation of Austrian companies, notably by encouraging companies’ investment in these priority areas.

The subcomponent contributes to addressing the country-specific recommendations to stimulate digitalisation of businesses (Country Specific Recommendation 3 in 2019) and to focus investment on the green and digital transitions, in particular on innovation, sustainable transport, clean and efficient production and use of energy (Country Specific Recommendation 3 in 2020). It is expected that no measure in this subcomponent does significant harm to environmental objectives within the meaning of Article 17 of Regulation (EU) 2020/852, taking into account the description of the measures and the mitigating steps set out in the recovery and resilience plan in accordance with the DNSH Technical Guidance (2021/C58/01). H.1. Description of the reforms and investments for non-repayable financial support Investment: 2.D.1 Digitalisation of SMEs The investment aims to help SMEs get advice on the state and opportunities of digitalisation in their business and to assist them in designing, implementing and scaling up their digitisation projects, in order to remain competitive in the future digitalised market. The investment consists of two support programmes KMU.DIGITAL and KMU.E-Commerce. KMU.DIGITAL shall provide both advisory support and implementation support for concrete digitisation projects. Advisory support involves personalised advice to Austrian SMEs by certified consultants on four topics: (i) business models and processes (including resource optimisation), (ii) e-commerce and online marketing, (iii) IT and cyber security, and (iv) digital administration. Implementation support provides funding for the implementation of the digitisation projects for which advisory support was provided. KMU.E-Commerce shall support SMEs in the implementation of concrete e-commerce projects and shall provide funding for new investments into e-commerce and related services from external providers at a rate of 20% (up to a maximum amount of EUR 12 000 per recipient). The implementation of the investment shall be completed by 31 December 2023. Investment: 2.D.2 Digital investments in enterprises The investment aims to encourage companies’ investments into digitalisation and to direct them towards forward-looking priority areas. The investment consists of a 14% investment premium granted to companies for investments in the priority areas of digitalisation. Support shall be granted for new tangible and intangible investments in depreciable capital assets of companies that are permanently established in Austria. By specifying the eligible areas to be supported with the investment premium, the measure shall encourage in particular investments in the digitalisation of business models and processes, including for Industry 4.0 and e-commerce, as well as investments in the introduction or improvement of IT and cyber security measures. The Investment Premium Act and the respective funding guidelinesexclude climate-damaging investments such as into equipment or installations that directly use fossil fuels, while also stipulating that payments shall be conditional on submitting evidence that excludes negative impacts on environmental and climate objectives. The Investment Premium Act shall be amended to increase the budget available for support taking into account the RRP funds. The implementation of the investment shall be completed by 31 March 2025. Investment: 2.D.3 Green investments in enterprises The investment aims to encourage companies’ investments into ecological transformation and to direct them towards forward-looking priority areas. The investment consists of a 14% investment premium granted to companies for investments in the priority areas of green transition, such as thermal renovations of buildings, heating optimisation and other energy saving measures, production of renewable energy, photovoltaic and electricity storage systems, zero-emission vehicles, charging stations. Support shall be granted for new tangible and intangible investments in depreciable capital assets of companies that are permanently established in Austria. The Investment Premium Act and the respective funding guidelines exclude climate-damaging investments such as into equipment or installations that directly use fossil fuels, while also stipulating that payments shall be conditional on submitting evidence that excludes negative impacts on environmental and climate objectives. The implementation of the investment shall be completed by 31 March 2025. H.2. Milestones, targets, indicators, and timetable for monitoring and implementation for non-repayable financial support Sequential Number Related Measure (Reform or Investment) Milestone / Target Name Qualitative indicators

(for milestones) Quantitative indicators

(for targets) Indicative timeline for completion Description of each milestone and target Unit of measure Baseline Goal Quarter Year 62 2.D.1 Digitalisation of SMEs Milestone Approval and publication of the relevant guidelines and contracts for KMU.DIGITAL 3.0 Approval and publication of the funding guidelines and conclusion of the contracts with the Austrian Economic Chamber (WKÖ) and Austria Wirtschaftsservice GmbH (AWS) for KMU.DIGITAL 3.0 - - - Q1 2021 The relevant contracts on KMU.DIGITAL 3.0 have been concluded with WKÖ or AWS and the corresponding funding guidelines have been approved and published. 63 2.D.