This Decision is addressed to the Kingdom of the Netherlands.

3.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 the Netherlands has satisfactorily fulfilled the relevant milestones and targets identified in relation to the implementation of the RRP. In order to be eligible for payment, the Netherlands shall complete the milestones and targets no later than 31 August 2026, subject to the entry into force of the legal commitments referred to in paragraph 1.

2.The Union financial contribution shall be made available by the Commission to the Netherlands in instalments in accordance with the Annex. The 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 the Netherlands a financial contribution in the form of non-repayable support amounting to EUR 4 707 063 471. An amount of EUR 3 929 409 575 shall be available to be legally committed by 31 December 2022. A further amount of EUR 777 653 896 shall be available to be legally committed from 1 January 2023 until 31 December 2023.

The reforms and investment projects under the RRP, the arrangements and timetable for the monitoring and implementation of the RRP, 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.

The assessment of the RRP of the Netherlands on the basis of the criteria provided for in Article 19(3) of Regulation (EU) 2021/241 is approved.

Article 1 Approval of the assessment of the RRP

(58)This Decision should be without prejudice to the outcome of any procedures relating to the award of Union funds under any Union programme other than the Facility 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 on the Functioning of the European Union. It does not override the requirement for Member States to notify instances of potential State aid to the Commission under Article 108 of that Treaty,

(57)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 the Netherlands has satisfactorily fulfilled the relevant milestones and targets identified in relation to the implementation of the RRP.

(56)In accordance with Article 11(2) of Regulation (EU) 2021/241, the calculation of the maximum financial contribution for the Netherlands was updated on 30 June 2022. As such, in accordance with Article 23(1) of that Regulation, an amount for the Netherlands not exceeding the maximum financial contribution referred to in Article 11(1), point (a), of that Regulation should be made available now for a legal commitment by 31 December 2022, and an amount not exceeding the updated maximum financial contribution calculated in accordance with Article 11(2) of that Regulation should be made available for a legal commitment from 1 January 2023 until 31 December 2023.

(55)The estimated total cost of the RRP of the Netherlands is EUR 4 708 293 000. As the RRP satisfactorily complies with the criteria for assessment set out in Regulation (EU) 2021/241 and, furthermore, as the amount of the estimated total cost of the RRP is higher than the maximum financial contribution available for the Netherlands, the financial contribution allocated for the Netherlands RRP should be equal to the total amount of the financial contribution available to the Netherlands.

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

(53)The first concept of the RRP was published on 28 March 2022. During the subsequent consultation process, advice and information was sought from relevant stakeholders. This included meetings with public authorities (municipalities, provinces, water boards (i.e. the organisations responsible for water management in the Netherlands)), social partners and organisations working to promote gender equality and equal opportunities for all. In addition, an online consultation was published where citizens could give input on the first concept of the Dutch RRP. Consultations with stakeholders led to some amendments to the RRP, such as the replacement of the measure ‘Stimulating hybrid heat pumps’ with the measure ‘Investment Subsidy for Sustainable Energy and Energy Saving (ISDE)’, in reaction to comments from co-authorities. 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 RRP.

(52)The RRP contains a number of investment measures with a significant cross-border dimension. There are no projects implemented jointly with other countries, but several projects are expected to have positive spillover effects to other Member States, such as the investment ‘Aviation in Transition’ which aims at reducing emissions from aviation, and the European Rail Traffic Management System which aims to align the train monitoring system with the European standard for train protection and control.

(51)A brief security self-assessment has been provided by the Netherlands in accordance with Article 18(4), point (g), of Regulation (EU) 2021/241 as part of the ‘Groundbreaking IT’ investment measure. This measure concerns the overhaul of the Ministry of Defence’s internal computer systems. It includes the relevant cybersecurity safeguards in accordance with Union and national law. The RRP does not include investments in 5G or very high capacity networks.

(50)The RRP contains measures that are expected to help the Netherlands address the challenges in the area of gender equality and equal opportunities for all. The digital component contains three measures which aim at improving gender equality in the sector by facilitating the labour market participation of women. The labour market measures reducing institutional differences between self-employed and employees aim at levelling the playing field and contribute to fostering equal opportunities. Measures addressing inequalities in education include reinforced support for schools with students from disadvantaged socio-economic backgrounds to combat learning losses as a result of the COVID-19 pandemic. Support for young people, including from vulnerable groups, is also expected to contribute to more equal opportunities through training activities and career guidance.

(49)The RRP presented by the Netherlands is coherent, with consistent, mutually reinforcing reforms and investments, and synergies between the different components. The RRP contains reforms and public investment projects that represent coherent actions. The six components structure the investments and reforms and show their thematic relation and interlinkages well. Coherence is ensured within the components, with investments accompanying relevant reforms, as well as between the different components in the RRP. The components reflect the RRP’s overall ambition to boost progress on the twin transition in recovering from the COVID-19 crisis.

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

(47)The administrative capacity of the central services charged with the implementation and coordination of the RRP, namely the Programme Directorate in the Ministry of Finance, the audit body and the financial economic directorates of the involved sectoral ministries is adequate to conduct their foreseen roles and tasks. Two milestones have been included with regard to the formal adoption of the legal mandate of the coordinating and audit body involved in the implementation of Regulation (EU) 2021/241. Those milestones should be completed before the first payment request is submitted.

(46)The control system and other relevant arrangements, including for the collection and making available of all standardised categories of data set out in Article 22(2) point (d) of Regulation (EU) 2021/241, are adequate with respect to preventing, detecting and correcting corruption, fraud, conflict of interest when using the funds and to avoid double funding under Regulation (EU) 2021/241 and other Union programmes. In addition, a milestone should be established for the development of a central repository system which should store all the information related to the achievement of milestones and targets and the collection and storage of and access to all the data as set out in Article 22(2) point (d) of Regulation (EU) 2021/241. This milestone should be completed before the first payment request is submitted.

(45)The control system and arrangements proposed in the RRP of the Netherlands are based on robust processes and structures used in the existing national framework. Actors and their roles and responsibilities for the performance of the internal control tasks are clearly described in the RRP. A dedicated Programme Directorate for the RRF in the Ministry of Finance is planned to be assigned as the coordinating body and as such has the responsibility for the protection of the Union’s financial interests. Via sub-declarations, implementing bodies such as ministries, agencies or consortia are to confirm the protection of the Union’s financial interest and the validity of the reported data on the milestones and targets. These sub-declarations are to be verified and signed by the financial economic affairs directorates of each ministry. The audit authority ‘auditdienst rijk’, an independent service within the Ministry of Finance, is to carry out regular audits of the management and control systems including substantive testing.

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

Protection of the financial interests of the Union

(43)The Netherlands has generally provided detailed breakdowns of individual cost estimates for investments and reforms with an associated cost included in the RRP. The cost assessment shows that most of the costs in the RRP are reasonable and plausible. The evidence supporting cost estimates provides a reasonable explanation of the key cost drivers of the proposed measures, even though the degree and depth of the evidence provided vary across measures. For the most part, previous projects, actual tender data or other comparative cost data for the main cost drivers were presented to serve as a benchmark for the cost estimates. In some cases, details on the methodology and assumptions used to make the cost estimates are limited, hindering a full positive assessment of the cost estimates. The Netherlands has also provided detailed supporting documentation for most measures to underpin the justification and the evidence of the cost estimates. Nevertheless, for some measures the link between the justification and the cost itself is not entirely clear. The Netherlands has provided sufficient information and assurance to ensure that the costs of the RRP are not covered by other Union financing. Finally, the estimated total cost of the RRP is in line with the principle of cost-efficiency and is commensurate to the expected national economic and social impact.

(42)In accordance with Article 19(3), point (i), of and Annex V, criterion 2.9, to Regulation (EU) 2021/241, the justification provided in the RRP on the amount of the estimated total costs of the RRP 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.

(41)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 established by Regulation (EU) 2021/240 of the European Parliament and of the Council to assist Member States in the implementation of their RRPs.

(40)The milestones and targets that accompany reform and investment measures included in the RRP are clear and realistic and the proposed indicators for those milestones and targets are relevant, acceptable and robust. Measures included in the RRP are supported by milestones and targets spread throughout the implementation period, although the implementation of a number of key reforms are only planned for 2025 or 2026, while some of the largest investments are expected to take their full effect in 2025 and 2026. Milestones and targets are also relevant for measures already completed which are eligible according to Article 17(2) of Regulation (EU) 2021/241. The satisfactory fulfilment of milestones and targets over time is required to justify a disbursement request.

(39)The RRP presents the administrative organisation for its implementation and gives an overview of the envisaged monitoring and reporting arrangements and identifies actors and their roles and responsibilities. The Programme Directorate for the RRF in the Ministry of Finance acts as the coordinating body. Programme directorates in line ministries are tasked with the implementation and monitoring of reforms and investments in their fields. The milestones and targets of the measures included in the RRP are planned to be included in an annex to the annual plans of the various ministries.

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

(37)The RRP also contains reforms that provide benefits to the Dutch economy over the longer term. The reform of the pension system is expected to ensure a future-proof and shock resilient pension system for current and future generations. The reform of the ‘Energy Law’ is expected to have a long-term impact on the green transition by providing the legal framework for necessary investments to accommodate the expected increase in the transmission of energy generated by renewable energy sources. The lasting impact of the RRP can also be enhanced through synergies between the RRP and other programmes, including those financed by cohesion policy funds.

(36)The digital and technology-oriented investments in the RRP are expected to provide benefits to the Dutch economy over the longer term. Future-oriented investments into the digitisation of the Dutch economy, for example through more widespread use of AI or quantum computing, are expected to have a long-lasting impact on competitiveness and productivity, while investments supporting digital skills development are expected to contribute to addressing the shortages of ICT professionals in many sectors of the economy in the medium term. Investments in the supply of housing in the Netherlands are also expected to improve the housing market over the next decade.

(35)As part of its RRP, the Netherlands is structurally addressing the features of its tax system that have been used for aggressive tax planning by extending the coverage of withholding taxes to interests, royalties and dividends paid to low-tax countries. Measures included in the digital component of the RRP are expected to lead to a lasting improvement in the efficiency of public services. The measures included in the RRP are consistent with the agenda of the government expressed in its 2021-2025 coalition agreement. Key reforms of the labour and energy markets as well as of the pension system are expected to have a structural impact on the economy beyond the time frame of the RRF.

(34)In accordance with Article 19(3), point (g), of and Annex V, criterion 2.7, to Regulation (EU) 2021/241, the RRP is expected to have a lasting impact on the Netherlands to a large extent (Rating A).

(33)Digitalisation is also addressed as a cross-cutting theme by using digital solutions as part of measures in the RRP to help achieve climate objectives, including through the digitalisation of transport. Likewise, the RRP includes measures supporting the digitalisation of education and in e-health.

(32)The reforms and investments in the RRP are expected to contribute to the digital transition in the Netherlands also in other areas. The RRP contributes to the further digitalisation of the public administration through a reform to enhance the transparency of the central government and other public services by facilitating digital access to documents, as well as investments in the digitalisation of the justice system and in upgrading the IT systems of the central government. Moreover, the RRP aims to accelerate the development of applications of quantum technology and establish a network for research and business activities related to quantum computing. Further measures supporting innovative technologies include investments into the more wide-spread use of artificial intelligence systems in the economy.

(31)The measures in the RRP contribute to addressing the challenges faced by the Netherlands related to the digital transition. In particular, to address issues related to traffic congestion, the RRP includes measures to upgrade traffic management systems as well as to digitalise logistics processes. Regarding the structural shortage of skilled ICT professionals, the RRP contains measures to enhance the digital capacities of students and teachers at different levels of the education system as well as a scholarship programme in the field of artificial intelligence.

(30)In accordance with Article 19(3), point (f), of and Annex V, criterion 2.6, to Regulation (EU) 2021/241, the RRP 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 25,6% of the RRP’s total allocation calculated in accordance with the methodology set out in Annex VII to Regulation (EU) 2021/241.

(29)The investments are complemented and reinforced by a broad package of structural energy reforms seeking to incentivise businesses and households to make the transition towards more sustainable energy sources. The ‘Energy Law’ is expected to provide the necessary legal framework to enable investments by system operators to modify the grid to accommodate the increasing supply of renewable energy. In addition, the act is expected to streamline permit granting and implementation procedures for renewable energy projects. The ‘Energy Law’ and ‘Introduction and tightening of the CO2 levy for industry’ are expected to facilitate the decarbonisation of industry by abolishing tax exemptions for highly emitting sectors and defining a minimum price for CO2 emissions by industry in the event that the price set by the European Emissions Trading System (ETS) falls below a certain threshold. Another set of reforms is expected to reduce CO2 emissions from road and air transport. The ‘Reform of Car Taxation’ that includes the introduction of a mileage tax and the phasing out of VAT exemptions for fossil-fuelled vans, and the ‘Increase of the Air Travel Tax’ aim to limit fossil-fuelled mobility.

(28)The RRP includes investments that are expected to make a significant contribution to the decarbonisation and energy transition objectives as set out in the Netherlands’ National Energy and Climate Plan, thereby contributing to the Union’s 2030 climate target. The RRP promotes the deployment of renewable energy sources through significant investment support to remove obstacles for the development of offshore wind parks. The ‘Offshore Wind’ measure focuses on the entry and integration costs that are prerequisites for the deployment of such parks, such as ensuring shipping safety, nature enhancement and species protection as well as the integration to the onshore grid and ecosystem. The RRP also features investments in research and development (R&D) and innovation efforts supporting the upscaling of renewable hydrogen production as a means to decarbonise industry and aviation. In view of energy efficiency, investments aimed to limit the energy consumption of buildings and phase out fossil-fuelled energy and heating installations accelerate the CO2 emission reduction path of buildings. With the investment ‘Unlocking new construction projects’, the RRP helps making residential neighbourhoods more resilient to the consequences of climate change. In terms of environmental transition, the RRP is expected to directly contribute to the preservation of biodiversity through investments in the restoration of Natura 2000 areas through the ‘Nature Programme’ and the ‘Aid Scheme for the Rehabilitation of Pig Farms’. Finally, the RRP includes dedicated investments to support the transition towards clean and sustainable mobility through investments ranging from zero emission inland navigation vessels to smart road signs to the rollout of the European Rail Traffic Management System (ERMTS).

(27)In accordance with Article 19(3), point (e), of and Annex V, criterion 2.5, to Regulation (EU) 2021/241, the RRP contains measures that 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 47,8% of the RRP’s total allocation calculated in accordance with the methodology set out in Annex VI to that Regulation. In accordance with Article 17 of that Regulation, the RRP is consistent with the information included in the National Energy and Climate Plan 2021-2030.

(26)In accordance with the technical guidance provided in the Commission Notice entitled ‘Technical guidance on the application of “do no significant harm” under the Recovery and Resilience Facility Regulation’, the Netherlands has provided justification that all measures included in its RRP do no significant harm to any environmental objective. Particular attention has been paid to measures whose impact on environmental objectives warrants close scrutiny. In this respect, the Netherlands has provided substantial evidence and foresees the implementation of mitigating actions to avoid significant harm, which should be enshrined in the relevant milestones and targets. This concerns, in particular, the investment ‘Green Power of Hydrogen’, which concerns the production and use of green hydrogen, as well as the investments as regards inland and sea navigation vessels - ‘Offshore Wind’ and ‘Inland waterway energy transition, project Zero Emission Services (ZES)’.

(25)In accordance with Article 19(3), point (d), of and Annex V, criterion 2.4, to Regulation (EU) 2021/241, the RRP is expected to ensure that no measure for the implementation of reforms and investments projects included in the RRP 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’).

(24)Measures aimed at improving digital infrastructure and sustainable mobility are expected to enhance convergence and territorial cohesion. Investments into railways and smart mobility cover the whole territory and are expected to reinforce the integration of transport networks. Investments to improve digital skills are expected to support territorial cohesion by allowing more members of society to reap the benefits of working arrangements that are no longer tied to physical office spaces in cities.

(23)Measures to support the green and digital transitions are expected to contribute to resilience, innovation and sustainability in the Netherlands. In particular, investments to further digitalise the public administration and logistics are expected to increase resilience. Reforms to incentivise decarbonisation of the economy, investments in renewable energy production and energy efficiency are expected to support the green transition and reduce vulnerabilities resulting from dependence on fossil energy from abroad, thereby contributing to resilience. The reform of the second pillar of the pension system is expected to contribute to the shock resilience of pension funds. In addition, institutional resilience is supported by measures to address aggressive tax planning issues and to effectively combat money laundering.

(22)The RRP puts forward a package of reforms and investments in education and includes new labour market legislation. These are expected to address some challenges in these areas, contributing in different ways to the implementation of the European Pillar of Social Rights. In particular, the labour market reforms are expected to contribute to level the playing field between the employed and the self-employed via measures to reduce bogus self-employment and to improve social protection coverage of the self-employed. Additional resources for education are expected to benefit the young, with investments that aim to improve the digital skills of students and teachers and to develop AI solutions for the learning process. Social cohesion is also expected to be improved by the housing market reforms set out in the RRP and investments into affordable housing and energy efficiency.

(21)Simulations by the Commission services show that the RRP, together with the rest of measures of the European Union Recovery Instrument, has the potential to increase the GDP of the Netherlands by 0.4 to 0.6% by 2026, not including the possible positive impact of structural reforms, which can be substantial. The RRP is also expected to contribute to a limited degree to employment. The most significant and persistent positive effects on growth and productivity over the medium- to long-term are expected to stem from measures related to education, research and development and the digitalisation of the Dutch economy as well as from reforms of the energy and labour markets.

(20)In accordance with Article 19(3), point (c), of and Annex V, criterion 2.3, to Regulation (EU) 2021/241, the RRP is expected to have a high impact (Rating A) on strengthening the growth potential, job creation, and economic, social and institutional resilience of the Netherlands, contributing to the implementation of the European Pillar of Social Rights, including through the promotion of policies for children and 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.

(19)By addressing the aforementioned challenges, the RRP is expected to contribute also to correcting the imbalances identified in the recommendations made pursuant to Article 6 of Regulation (EU) No 1176/2011 in 2019, 2020 and 2022 that the Netherlands is experiencing, in particular with regard to vulnerabilities related to high private debt and a large current account surplus.

(18)The RRP 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 the Netherlands by the Council in the European Semester in 2019, 2020 and 2022, notably in the area of the green, digital and energy transitions, the pension system, the labour market, the housing market, aggressive tax planning and healthcare.

(17)The recommendations related to the immediate fiscal policy response to the pandemic can be considered to fall outside the scope of the Dutch RRP, notwithstanding the fact that the Netherlands has generally responded adequately and sufficiently to the immediate need to support the economy through fiscal means in 2020, 2021 and 2022, in line with the general escape clause of the Stability and Growth Pact.

(16)The RRP provides a good basis for further reforms in the housing and labour market, additional investments in skills development including digital skills, notably for those at the margins of the labour market and the inactive.

(15)The RRP includes several reforms aimed at tackling aggressive tax planning more effectively, in particular via the introduction of a withholding tax on dividends, interests and royalty payments to low-tax jurisdictions and in situations that constitute tax abuse under the Dutch anti-abuse regulations. Complementary to recent measures on anti-money laundering, measures are included in the RRP which aim at raising barriers for criminals to launder money and strengthening the investigation and prosecution capacity.

(14)The RRP contains several measures aimed at strengthening the labour market, and thereby addresses the relevant CSRs. First, the combination of several labour reforms including the introduction of a mandatory disability insurance and measures to tackle bogus self-employment are expected to contribute to reducing incentives for self-employed without employees and levelling the playing field between self-employed and employees. Second, the RRP includes investments which aim to contribute to strengthening up- and reskilling opportunities. Third, the RRP contributes to addressing the shortage of information and communication technology (ICT) professionals by investing in the digital capacity of teachers and students at different levels of the education system, as well as by funding postgraduate and postdoctoral research in AI and quantum technology. The RRP also includes investments which are expected to contribute to reducing the shortage of human resources in the care sector in times of a health crisis such as the establishment of a national reserve of former healthcare professionals and the increase in the intensive care capacity. In addition, other measures aim to enable remote healthcare through the use of e-services and to strengthen data exchange between health institutions and for research.

(13)The RRP includes two investments that are directly dedicated to the mitigation of the impact and root causes of nitrogen emissions. These measures are expected to have a positive impact on the recovery of biodiversity and to support the transition towards more sustainable agriculture in the Netherlands. In addition, the RRP includes important investments and reforms to support sustainable road, rail, air and water transport The RRP is expected to improve the supply of housing with an aim to reduce shortages, especially of affordable houses. The pension reform included in the RRP aims to address key vulnerabilities of the second pillar of the pension system in terms of inter-generational fairness, transparency and shock resilience.

(12)The RRP includes measures supporting investments in the green, and digital transitions, thus contributing to addressing the related country-specific recommendations. With regards to the digital transition, the RRP includes measures that promote research and innovation, which aim to leverage private investments in artificial intelligence (AI) and quantum technology. The RRP also contains measures to unlock investments in the green transition, including by removing obstacles to the development of wind farms at sea, support for green hydrogen and by stimulating the roll-out of heat pumps. Furthermore, the deployment of additional capacity from renewable energy sources is supported by the ‘Energy Law’, a comprehensive reform providing the legal framework for necessary investments by system operators to modify the grid to accommodate the expected increase in the transmission of energy generated by renewable energy sources. The transition towards clean and efficient energy generation and use is further reinforced by a package of fiscal greening reforms which aim to influence the behaviour of citizens and businesses towards supporting the green transition. Moreover, a substantial financial envelope is dedicated to measures for the improvement of the energy efficiency of buildings.

(11)In accordance with Article 19(3), point (b), of and Annex V, criterion 2.2, to Regulation (EU) 2021/241, the RRP is expected to contribute to effectively addressing all or a significant subset of challenges (Rating A) identified in the relevant country-specific recommendations addressed to the Netherlands, including fiscal aspects thereof and recommendations made pursuant to Article 6 of Regulation (EU) No 1176/2011, or challenges identified in other relevant documents officially adopted by the Commission in the context of the European Semester.

Addressing all or a significant subset of challenges identified in country-specific recommendations

(10)Several components in the RRP have the potential to foster smart and sustainable growth, in line with the European Industrial Strategy. The RRP contains a series of measures, including reforms on the housing and labour markets, which are designed to enhance productivity and growth in the medium and longer term. The RRP envisages strengthening social cohesion through structural measures on the labour market as well as in the education and pension systems. Relevant measures in the field of education and training include measures enhancing the relevance of primary and secondary education, notably through the use of digital resources. Finally, to mitigate adverse shocks and better respond to crises, the RRP contains actions which are expected to contribute to improving the resilience of the healthcare system including the risk of an acute shortage of human resources in the care sector.

(9)The RRP includes measures that contribute to all the six pillars, with a number of components addressing multiple pillars simultaneously. Such an approach helps to ensure that each pillar is comprehensively addressed in a coherent manner. The RRP has a strong focus on the green transition with energy and climate related measures. Measures to stimulate more sustainable energy, including upscaling green hydrogen production and removing obstacles for the development of offshore wind energy, are expected to promote the green transition. This is further supported by the development and use of zero-emission vessels and the development of climate-neutral air transport. The RRP also aims to restore biodiversity and reduce nitrogen depositions, which is one of the main environmental challenges the Netherlands is facing. The RRP is expected to contribute comprehensively to the digital pillar, with measures that promote innovative technologies and digital skills. The modernisation of information technology in public administration, including the judiciary, combined with measures on digital education and e-health support the acceleration of the digital transition.

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

(7)The implementation of the Member States’ RRPs will constitute a coordinated effort involving reforms and investments across the Union. Through coordinated and simultaneous implementation and the implementation of cross-border and multi-country projects, such reforms and investments will mutually reinforce each other and generate positive spillovers across the Union. Therefore, about one third of the impact of the Facility on Member States’ growth and job creation will come from spillovers from other Member States.

(6)The RRPs should pursue the general objectives of the Recovery and Resilience Facility established by Regulation (EU) 2021/241 (the ‘Facility’) and of the European Union 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.

(5)On 8 July 2022, the Netherlands submitted its national RRP 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, involving local and regional authorities, social partners, civil society organisations, youth organisations and other relevant stakeholders. National ownership of the RRPs underpins their successful implementation and lasting impact at national level and credibility at European level. Pursuant to Article 19 of Regulation (EU) 2021/241, the Commission has assessed the relevance, effectiveness, efficiency and coherence of the RRP, in accordance with the assessment guidelines set out in Annex V to that Regulation.

(4)The Council Recommendation on the economic policy of the euro area recommended to euro area Member States to take action, including through their RRPs, to, inter alia, continue to use and coordinate national fiscal policies to effectively underpin a sustainable and inclusive recovery. The Council Recommendation also recommended euro-area Member States to promote policies that tackle aggressive tax planning, ensure effective active labour market policies, strengthen inclusive quality education and training systems, develop and adapt where needed social protection systems, monitor the effectiveness of policy support packages for companies and strengthen national institutional frameworks to address bottlenecks to investment and reallocation of capital. Lastly the Council Recommendation recommended to ensure macro-financial stability, maintain credit channels and continue work on the Banking Union and on a digital euro.

(3)On 23 May 2022, the Commission published an in-depth review under Article 5 of Regulation (EU) No 1176/2011 of the European Parliament and of the Council for the Netherlands. The Commission’s analysis led it to conclude that the Netherlands is experiencing macroeconomic imbalances, in particular, vulnerabilities related to high private debt and a large current account surplus, which carry cross-border relevance.

(2)On 9 July 2019, on 20 July 2020 and on 12 July 2022, the Council addressed recommendations to the Netherlands in the context of the European Semester. The Council recommended the Netherlands to reduce the debt bias for households and the distortions in the housing market, to ensure that the second pillar of the pension system is more transparent, inter-generationally fairer and more resilient to shocks and to implement policies to increase household disposable income. In addition, it was recommended to the Netherlands to reduce the incentives for the self-employed without employees while promoting adequate social protection for the self-employed, tackle bogus self-employment and reduce incentives to use flexible and temporary employment. The Netherlands was also recommended to strengthen comprehensive lifelong learning, to mitigate the employment and social impact of the COVID-19 crisis, to address labour and skills shortages, and to strengthen up- and reskilling opportunities, notably of those at the margins of the labour market and the inactive. The Netherlands was recommended to frontload and foster public and private investment and to focus investment on the green and digital transition (in particular concerning digital skills). The Council further recommended boosting complementary investments in energy network infrastructure and further streamlining permitting procedures for renewable energy, improve energy efficiency, in particular in buildings, and accelerate investments in sustainable transport and sustainable agriculture. Furthermore, the Netherlands was recommended to ensure the resilience of the health system including by tackling workforce shortages and the deployment of e-health tools. Moreover, it was recommended to ensure effective supervision and enforcement of the anti-money laundering framework. The Netherlands was recommended to pursue a supportive fiscal stance in 2022. Finally, the Netherlands was invited to ensure that the growth of nationally-financed current expenditure in 2023 is in line with an overall neutral policy stance, taking into account continued temporary and targeted support to households and firms most vulnerable to energy price hikes and to people fleeing Ukraine. Having assessed progress in the implementation of these country-specific recommendations at the time of submission of the recovery and resilience plan (‘RRP’), the Commission finds that the recommendation on the fiscal stance in 2022 has been fully implemented. Substantial progress has been achieved with respect to the recommendations on investments in mission-oriented research, aggressive tax planning as well as on mitigating the economic and social impact of the COVID-19 crisis.

(1)The COVID-19 outbreak has had a disruptive impact on the economy of the Netherlands. In 2019, the gross domestic product (GDP) per capita of the Netherlands was 149.8% of the Union average. The real GDP of the Netherlands declined by 3.9% in 2020 and increased by 0.8% cumulatively in 2020 and 2021. Long-standing aspects with an impact on medium-term economic performance include macroeconomic imbalances related to high private debt and a high current account surplus, distortions in the housing market, an ageing population, energy and environmental challenges and labour market segmentation.

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 the Netherlands

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

EUROPEAN COMMISSION Brussels, 8.9.2022 COM(2022) 469 final ANNEX

to the Proposal for a Council Implementing Decision on the approval of the assessment of the recovery and resilience plan for the Netherlands {SWD(2022) 292 final}



ANNEX SECTION 1: REFORMS AND INVESTMENTS UNDER THE RECOVERY AND RESILIENCE PLAN 1. Description of reforms and investments A. COMPONENT 1: Promoting the green transition The objective of this component of the Dutch recovery and resilience plan is to promote and accelerate the green transition in the Netherlands and to address problems caused by excessive nitrogen deposition levels arising in and around the Dutch Natura 2000 areas. The component consists of five reforms and six investments dedicated to promoting the green transition, of which two investments address the nitrogen challenges. The green transition objectives are supported by a package of fiscal greening reforms aiming to make sustainable energy sources financially more attractive vis-à-vis fossil fuels and incentivise citizens and businesses to limit their energy consumption. For example, the comprehensive Energy Law reform aims at updating, modernising and integrating the regulatory framework for gas and electricity energy systems with a view to supporting the transition of the electricity grid to the low carbon energy system. These reforms are complemented by investment programmes for the deployment of renewable energy sources (i.e. offshore wind energy) and carriers (i.e. green hydrogen) as well as investments in the development of sustainable mobility solutions, such as zero-emission inland navigation vessels and aircraft powered by hydrogen propulsion systems. The nitrogen challenges are addressed by a comprehensive Nature Restoration scheme with a focus on the reduction of nitrogen deposition on sensitive habitats in Natura 2000 sites. The nitrogen challenges are further addressed by a subsidy scheme for the cessation of pig farms located near Natura 2000 sites. The component contributes to the achievement of the Dutch energy and climate objectives, including the National Energy and Climate Plan (NECP). The component also supports addressing the Country-Specific Recommendations to focus investment-related economic policy on renewable energy, energy efficiency and greenhouse gas emissions reduction strategies (Country-Specific Recommendation 3 in 2019), to focus investment on the green and digital transition (Country-Specific Recommendation 3 in 2020) and to reduce overall reliance on fossil fuels by accelerating the deployment of renewables, in particular by boosting complementary investments in network infrastructure and further streamlining permitting procedures, improving energy efficiency, in particular in buildings, and accelerating investments in sustainable transport and sustainable agriculture (Country-Specific Recommendation 4 in 2022). It is expected that no measure in this component 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 ‘Do no significant harm’ Technical Guidance (2021/C58/01). A.1. Description of Reforms and Investments for non-repayable financial support Reform C1.1 R1: Energy taxation reform The objective of this reform is to incentivise businesses and households to limit their energy consumption and switch to more climate-friendly sources of energy. The reform shall consist of a combination of tariff changes, which shall make the use of natural gas more expensive and the use of electricity less expensive, and structural adjustments to energy taxation, which are expected to disincentivise energy consumption. The reform with regard to tariff adjustments shall consist in the introduction of the following changes: a)the first band tariff (“eerste schijf”) on the use of gas shall be increased and the first band tariff on the use of electricity shall be reduced; b)the second and third band tariffs (“tweede en derde schijf”) on the use of electricity shall be decreased, in relation to the baseline of the Storage Sustainable Energy and Climate Transition tax (Opslag Duurzame Energie, ODE); c)the energy tax rate structure shall be made less degressive by increasing the rates in both the higher gas and electricity consumption bands; and

d)the lump sum amount of the energy tax reduction for consumers of electricity shall be increased by EUR 225 000 000 per year between 2024 and 2026.

The reform with regard to structural adjustments to energy taxation shall: a)abolish the exemption and refund scheme (on natural gas and electricity) for metallurgical and mineralogical processes; b)limit the exemption for the consumption of natural gas in electricity generation to the natural gas used for the production of electricity supplied to the grid; and c)abolish the reduced rate for greenhouse horticulture.

The implementation of the reform shall be completed by 31 March 2025. Reform C1.1 R2: Introduction and tightening of the CO2 levy for industry The objective of this reform is to reduce CO2 emissions of industry through a CO2 levy for industry. This levy shall act as a price floor, setting a minimum price for a tonne of CO2 emitted: if the price in the European Union Emissions Trading System (ETS) drops below this minimum price, the difference between the ETS price and the price floor shall be levied as a tax. The reform related to the CO2 levy for industry shall include the following elements: a)introducing the CO2 levy for industry; and b)tightening the levy with the objective to further reduce CO2 emissions by industry. The implementation of the reform shall be completed by 31 March 2023. Reform C1.1 R3: Increase of the Air Travel Tax (ATT) The objective of this reform is to better reflect the social costs of air passenger transport and discourage short distance flying. The reform shall increase the air travel tax resulting in an immediate price increase of air travel tickets for passengers departing from an airport located in the Netherlands. The implementation of the reform shall be completed by 31 March 2023. Reform C1.1 R4: Reform of car taxation The objective of this reform is to reduce the amount of kilometres travelled by fossil-fuelled cars. The reform shall include the following elements: a)the phasing out of the motor vehicle and motorcycle purchase tax (“Belasting van Personenauto’s en Motorrijwielen”, BPM) exemption for fossil-fuelled vans of commercial operators; and

b)the amendment of the basis of the existing ownership tax from the weight of the vehicle to the number of kilometres driven.

The reform shall be completed by 30 June 2026. Reform C1.1 R5: Energy Law The objective of this reform is to update, modernise and integrate the regulatory framework for gas and electricity energy systems. In particular, the reform shall consist of the entry into force of the Energy Law, integrating the current Gas Law and the current Electricity Law into one single legal framework, and containing the following features: a)improve the system of collection, storage and exchange of gas and electricity data; b)revise the legal basis for provincial or central government intervention in energy infrastructure projects in order to optimise permit granting and the implementation of Projects of National Interest – Energieprojecten van Nationale Belang (via the National Coordination Scheme – Rijkscoördinatieregeling, RCR). c)update the regulatory framework of Transmission System Operators and Distribution System Operators; d)regulate the possibilities for electricity users to become active players on the energy market by allowing for (i) the contracting of multiple operators on one connection, (ii) the selling of self-generated electricity, whether or not through aggregation, and (iii) the monetising of end users’ flexibility in actual demand through aggregation; and e)improve the protection of final consumers. The implementation of the reform shall be completed by 31 March 2025. Investment C1.1 I1: Offshore wind This investment aims to increase the capacity of wind power generation in the North Sea. Rather than covering the construction costs of offshore wind farms themselves, the investment aims at lowering the negative externalities associated with the deployment of additional offshore wind power capacity. The investment shall provide financial support for: a)the improvement of shipping safety near offshore wind farms by means of (i) the procurement of five new electric recharging points at sea for electric vessels and five new recharging points in the quay for electric vessels (including hybrid vessels) and (ii) the procurement of three emergency response towing vessels; b)the strengthening and protection of the North Sea Ecosystem, which is at risk of being negatively affected by the deployment of offshore wind farms, by means of (i) nature enhancement actions for bird and marine mammal species protection, (ii) pilot nature restoration actions inside and outside Natura 2000 sites, (iii) research projects on possible actions to strengthen the North Sea ecosystem and conservation of species, (iv) the Dutch Governmental Offshore Wind Ecological Programme (WOZEP) and (v) the digitalisation of the North Sea Ecological Monitoring, including the installation of ecological sensors; and c)the adequate integration of the offshore power connection into onshore landing sites, including (i) four area investment plans to limit the local negative impact of wind energy landing sites on the areas concerned and (ii) an ecological impulse package for the Wadden Sea area and compensation for the salinisation of agricultural land. It is expected that this measure does not do significant harm to environmental objectives within the meaning of Article 17 of Regulation (EU) 2020/852, taking into account the description of the measure and the mitigating steps set out in the recovery and resilience plan in accordance with the DNSH Technical Guidance (2021/C58/01). In particular, the call(s) for tender and contract(s) signed for the three new emergency response towing vessels shall contain the following binding eligibility criteria that shall be verified by the implementing authority: a)Assurance shall be provided that exclusively green methanol compliant with the Renewable Energy Directive (EU) 2018/2001 (RED II) and related implementing and delegated acts shall be used by the vessels supported under the RRF.

b)The green hydrogen used for the production of green methanol shall comply with life cycle greenhouse gas emissions savings requirement of 73.4% for hydrogen (resulting in 3t CO2eq/tH2). c)The green methanol shall achieve at least 70% emissions savings in accordance with the Renewable Energy Directive (EU) 2018/2001 (RED II) and related implementing and delegated acts. d)At least 90% of the energy consumption of the vessels over their lifetimes shall be electric, and the remaining energy consumption shall either (i) be from green methanol (compliant with the conditions for green methanol set out above under (c)) produced by using green hydrogen produced by electrolysis of water and renewable energy (compliant with the conditions for green hydrogen set out above under (b)) and CO2 from: 1) direct air capture, 2) residual CO2 of industrial activities, 3) non-recyclable waste (carbon-recycled), except from incineration processes, and/or 4) the fermentation of mowed grass (or other biodegradable waste, in case mowed grass is not sufficiently available; all types of “other biodegradable waste” used for the production of green methanol shall be compliant with and derived from the residues and/or waste from the feedstock categories that are included in RED II Annex IX part A); or (ii) be based on the best available technology in the sector. The choice between (i) and (ii) shall be dependent on achieving the lowest possible environmental impacts in the sector. The implementation of the investment shall be completed by 30 June 2026. Investment C1.1 I2: Green power of hydrogen This investment aims to accelerate and scale up the development of a green hydrogen ecosystem in the Netherlands. The investment shall provide financial support for: a)the construction of at least two demonstration facilities for innovative green hydrogen technologies to demonstrate the feasibility of large-scale electrolysis and green hydrogen deployment; b)at least three research projects focusing on the production, storage, transport and use of green hydrogen; and c)the development of a human capital agenda with actions to increase the supply of skills in green hydrogen by establishing at least five regional learning communities, course materials and events or centres to facilitate exchanges between businesses and education or research institutions. It is expected that this measure does not do significant harm to environmental objectives within the meaning of Article 17 of Regulation (EU) 2020/852, taking into account the description of the measure and the mitigating steps set out in the recovery and resilience plan in accordance with the DNSH Technical Guidance (2021/C58/01). In particular, the actions under this investment shall only support hydrogen production, storage, transport and use, based on electrolysis using renewable energy sources in accordance with the Renewable Energy Directive (EU) 2018/2001 (RED II) or grid electricity (the latter requiring a justification how an increased renewables generation capacity at the national level shall be achieved), or hydrogen activities that comply with the life-cycle greenhouse gas emissions savings requirement of 73.4% for hydrogen (resulting in life-cycle greenhouse gas emissions lower than 3t CO2e/tH2) and 70% for hydrogen-based synthetic fuels relative to a fossil fuel comparator of 94g CO2e/MJ in analogy to the approach set out in Article 25(2) of and Annex V to Directive (EU) 2018/2001. Activities and assets under the EU Emission Trading System (ETS) achieving projected greenhouse gas emissions that are not lower than the relevant benchmarks shall be excluded . The implementation of the investment shall be completed by 30 June 2025. Investment C1.1 I3: Inland waterway energy transition, project Zero Emission Services (ZES) This investment aims at deploying fully electric, zero-emission inland waterway transport. The investment shall provide funds for the completion of 75 Modular Energy Containers (MECs), 14 loading sites for vessels and 45 fully electric inland waterway vessels. The MECs are interchangeable energy containers to be charged with renewable electricity and suitable for installation in new and existing inland waterway vessels. Skippers shall be able to exchange the MECs at any of the 14 loading sites. These loading sites shall be equipped with an ‘open access’ network that can be used to stabilise the electricity grid or to provide local and temporary demand for electricity. It is expected that this measure does not do significant harm to environmental objectives within the meaning of Article 17 of Regulation (EU) 2020/852, taking into account the description of the measure and the mitigating steps set out in the recovery and resilience plan in accordance with the DNSH Technical Guidance (2021/C58/01). In particular, the inland waterway vessels shall be zero-emission vessels, and the MECs shall be charged with renewable electricity in accordance with the Renewable Energy Directive (EU) 2018/2001 (RED II). The implementation of the investment shall be completed by 31 December 2025. Investment C1.1 I4: Aviation in transition

This investment aims at making the Dutch aviation sector sustainable, with a view to achieving fully climate-neutral Dutch aviation by 2050, by removing bottlenecks related to the scale-up of technologies for the use of hydrogen as an energy carrier in aircrafts. The investment shall provide financial support for: a)the final detailed design for a hydrogen combustion turbofan “H2-turbofan Ombouw”, which shall be for one of the engines of a Fokker 100 with combustion chambers suitable for the use of liquid hydrogen; b)the final detailed design of the fuel cell electric “Hydrogen Aircraft Powertrain and Storage System”, which shall provide a hydrogen fuel cell electric propulsion system for application on CS-23 certifiable aircraft; and c)the establishment of a sustainable aviation think tank (“Flying Vision”) in which Dutch aviation research institutes, airlines and airports as well as international aircraft original equipment manufacturers shall be represented. It is expected that this measure does not do significant harm to environmental objectives within the meaning of Article 17 of Regulation (EU) 2020/852, taking into account the description of the measure and the mitigating steps set out in the recovery and resilience plan in accordance with the DNSH Technical Guidance (2021/C58/01). In particular, actions under this investment shall be limited to the design phase and shall not support the actual testing and use of the hydrogen combustion turbofan “H2-turbofan Ombouw” and the fuel cell electric “Hydrogen Aircraft Powertrain and Storage System” in demonstrator aircrafts. The implementation of the investment shall be completed by 31 December 2025. Investment C1.2 I1: Nature programme This investment is part of the Netherlands’ structural approach to nitrogen and aims to reduce the negative effects of nitrogen emissions in the Netherlands, which have notably affected species and habitats, and restore vulnerable nature. The investment shall contribute to achieving favourable or improved conservation status conditions for species and habitats under Directive 2009/147 on the conservation of wild birds (Birds Directive) and Directive 92/43 on the conservation of natural habitats and wild fauna and flora (Habitats Directive) through the implementation of the following actions in or around Natura 2000 areas: a)nature quality improvement; b)hydrological actions; c)conservation and optimisation of the layout of nature areas; d)transitional zones, including connection between areas; and e)other actions, such as recreational zoning or control of invasive species In addition, provinces shall implement afforestation actions to compensate for forest loss in designated areas. In the framework of the investment, implementation plans for each of the 12 provinces shall be developed. The administrations of the provinces shall receive the necessary financial resources to carry out the nature restoration actions. The investment shall contribute to realising conditions for a favourable or improved conservation status of species and habitats under the Birds Directive and the Habitats Directive. The 12 implementation plans shall be assessed and adopted by the Ministry of Agriculture, Nature and Food Quality. The quality of a total of 101 924 hectares of nature in and around Natura 2000 sites shall be improved by the actions. Land management organisations shall implement actions improving the quality of nature in and around Natura 2000 areas. At least EUR 49 410 000 shall be committed by the Netherlands Enterprise Agency (Rijksdienst voor Ondernemend Nederland, RvO), on behalf of the Ministry of Agriculture, Nature and Food Quality, to land management organisations to implement these actions. The Directorate-General for Public Works and Water Management (Rijkswaterstaat) shall implement three types of actions to improve river nature and roadside management:

a)making water management more sustainable; b)taking hydrological and other planning actions; and c)redesigning or quality improvement of infrastructure verges. At least EUR 29 610 000 shall be committed by the Ministry of Agriculture, Nature and Food Quality to the Directorate-General for Public Works and Water Management (Rijkswaterstaat) to implement these actions. At least EUR 18 800 000 shall be committed by the Ministry of Agriculture, Nature and Food Quality to support activities mainly concerning the development of knowledge about nature restoration (including the improvement of the Knowledge Network for Recovery and Management of Nature, OBN), communication and stakeholder management, and the adjustment of the existing nature monitoring with a view to enabling evaluations of the actions under this investment, resulting in the following: a)the first improved version of the nature monitoring system shall be operational; b)at least three reports on the improvement of nature quality in nitrogen sensitive habitats shall be published; and c)a communication strategy shall be developed. It is expected that this measure does not do significant harm to environmental objectives within the meaning of Article 17 of Regulation (EU) 2020/852, taking into account the description of the measure and the mitigating steps set out in the recovery and resilience plan in accordance with the DNSH Technical Guidance (2021/C58/01). In particular, an Environmental Impact Assessment (EIA) shall be completed in accordance with Directive 2011/92/EU (Environmental Impact Assessment Directive). Where an EIA has been carried out, the required mitigation actions for protecting the environment shall be implemented. For sites/operations located in or near biodiversity-sensitive areas (including the Natura 2000 network of protected areas, UNESCO World Heritage sites and Key Biodiversity Areas, as well as other protected areas), an appropriate assessment in accordance with Directives 2009/147/EC and 92/43/EEC, where applicable, shall be conducted and, based on its conclusions, the necessary mitigation actions shall be implemented. The implementation of the investment shall be completed by 30 June 2026. Investment C1.2 I2: Aid scheme for the rehabilitation of pig farms The objective of this investment is to reduce in the short term the amount of ammonia emissions and odour nuisance in areas where the concentration of pig farms is high as well as the nitrogen deposition on Natura 2000 sites. Grants shall be awarded to support pig farmers to permanently and irrevocably put an end to their pig farms on a voluntary basis via: a)the permanent surrender of their rights to breed pigs; and b)the obligation of recipients of the grants to demolish their production capacity, including stables, manure cellars, manure silos and feed silos. Pig farmers shall receive compensation for surrendering their rights to breed pigs as well as for the loss of value of productive assets. By reducing the pig population in the Netherlands by at least 6% at national level compared to 2019, the investment shall lower the odour nuisance attributable to livestock manure and reduce nitrogen emissions in Natura 2000 sites. Compensation shall be granted for the termination of 275 pig farms, which shall reduce ammonia emissions by at least 900 000 kg compared to 2019. The implementation of the investment shall be completed by 30 June 2023. A.2. Milestones, targets, indicators, and timetable for monitoring and implementation for non-repayable financial support 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 Baseline Goal Quarter Year 1 C1.1 R1-1 Energy taxation reform Milestone Entry into force of a law adjusting energy tax tariffs Provision in the law providing for its entry into force Q1 2024 Entry into force of a law which shall amend the energy tax tariffs as follows: a)The first band tariff on the use of gas shall be increased and the first band tariff on the use of electricity shall be reduced. The rate of the first band tariff on gas shall be increased by 2.5 cents/m³ in 2024 compared to 2022 and this rate increase shall gradually rise to 3.5 cents/m³ in 2026. The first band tariff on electricity shall be decreased by 2.5 cents/m³ in 2024 compared to 2022 and this rate decrease shall gradually rise to 3.5 cents/m³ in 2026. b)The second and third band tariffs on the use of electricity shall be decreased, in relation to the baseline of the Storage Sustainable Energy and Climate Transition tax (ODE). c)The energy tax rate structure shall be made less degressive by increasing the rates in both the higher gas and electricity consumption bands. d)The lump sum amount of the energy tax reduction for consumers of electricity shall be increased by EUR 225 000 000 per year between 2024 and 2026. 2 C1.1 R1-2 Energy taxation reform Milestone Entry into force of a law adjusting the structural elements of energy taxes Provision in the law providing for its entry into force Q1 2025 Entry into force of a law containing the following amendments: a)The exemption and refund scheme in the energy tax (on natural gas and electricity) for metallurgical and mineral processes shall be abolished. b)The exemption from the energy tax for the consumption of natural gas in electricity generation shall be limited to natural gas used for the production of electricity supplied to the grid. c)The reduced rate in the energy tax for greenhouse horticulture shall be abolished. 3 C1.1 R2-1 Introduction and tightening of the CO2 levy for industry Milestone Entry into force of a law introducing the industrial CO2 levy Provision in the law providing for its entry into force Q1 2021 Entry into force of a law establishing a national CO2 levy for industry. The levy shall act as a price floor, setting a minimum price for a tonne of CO2 emitted: if the European Union Emission Trading System (ETS) price drops below this minimum price, the difference between the ETS price and the price floor shall be levied as a tax. 4 C1.1 R2-2 Introduction and tightening of the CO2 levy for industry Milestone Entry into force of a law tightening the industrial CO2 levy Provision in the law providing for its entry into force Q1 2023 Entry into force of legislation increasing the CO2 industrial levy from EUR 30 per ton in 2021 to EUR 50.10 per ton in 2023 and then gradually to EUR 82.80 per ton in 2026 as well as entry into force of legislation gradually reducing the amount of CO2 emissions exempted from the CO2 industrial levy, resulting in an expected 2.4 Mton less exempted CO2 emissions in 2026. 5 C1.1 R3-1 Increase of the Air Travel Tax (ATT) Milestone Entry into force of a law increasing the air travel tax for air passengers departing from an airport in the Netherlands Provision in the law providing for its entry into force Q1 2023 Entry into force of a law increasing the tax on air travel for passengers departing from an airport in the Netherlands. The tax shall be at least three times as high as the tax in 2022 (EUR 7.94 per departure per passenger in 2022). 6 C1.1 R4-1 Reform of car taxation Milestone Entry into force of a law phasing out the motor vehicle and motorcycle purchase tax (BPM) exemption for commercial vans Provision in the law providing for its entry into force Q1 2025 Entry into force of the law phasing out the motor vehicle and motorcycle purchase tax (“Belasting van Personenauto’s en Motorrijwielen”, BPM) exemption for fossil-fuelled vans of commercial operators. 7 C1.1 R4-2 Reform of car taxation Milestone Publication of a law in the Official Journal amending the existing car tax on cars and vans Publication in the Official Journal Q2 2025 Publication in the Official Journal of the law amending the tax base for cars and vans from the weight of the car or van to the number of kilometres driven. The law may include provisions that enter into effect in 2030 at the latest. The law shall include provisions attributing responsibilities and competences to the relevant implementing bodies, which shall enter into force and apply upon publication. The law shall establish the specifications of the type of charging system and define how the tariff shall be structured and how the registration of the number of kilometres driven shall be determined. 8 C1.1 R4-3 Reform of car taxation Milestone Letter to Parliament on the status of implementation of the law amending the tax base for cars and vans Letter to Parliament issued Q2 2026 A letter from the government to Parliament shall detail the actions taken by the mandated executive agencies for the implementation of the law amending the tax base for cars and vans from the weight of the car or van to the number of kilometres driven. The letter shall describe the next steps of implementation with respect to (a) the charging system, (b) the tariff structure and (c) the registration of the number of kilometres driven to ensure operationalisation in line with the law amending the existing tax on cars and vans. 9 C1.1 R5-1 Energy Law Milestone Entry into force of the Energy Law Provision in the law providing for its entry into force Q1 2025 Entry into force of the Energy Law integrating the current Gas Law and the current Electricity Law into one single legal framework and having the following features: a)improve the system of collection, storage and exchange of gas and electricity data; b)revise the legal basis for provincial or central government intervention in energy infrastructure projects in order to optimise permit granting and implementation of Projects of National Interest – Energieprojecten van Nationale Belang (via the National Coordination Scheme – Rijkscoördinatieregeling, RCR) c)update the regulatory framework of Transmission System Operators and Distribution System Operators; d)regulate the possibilities for electricity users to become active players on the energy market by allowing for (a) the contracting of multiple operators on one connection, (b) the selling of self-generated electricity, whether or not through aggregation, and (c) the monetising of end users’ flexibility in actual demand through aggregation; and e)improve the protection of final consumers. 10 C1.1 I1-1 Offshore wind Milestone Ensuring shipping safety – Signed contract(s) for the purchase of new charging points at sea and in the quay Signed contract(s) for the purchase of five new charging points at sea, and for the purchase of five new charging points in the quay. Q2 2026 Signature of the contract(s) for the purchase of five new electric recharging points for electric vessels (including hybrid vessels) at sea; and signature of the contract(s) for the purchase of five new electric recharging points for electric vessels (including hybrid vessels) in the quay. 11 C1.1 I1-2 Offshore wind Milestone Ensuring shipping safety – Publication of tender(s) for the purchase of emergency response towing vessels Published tender(s) for the purchase of three emergency response towing vessels Q4 2025 Publication of tender(s) for the purchase of three new emergency response towing vessels to be used to ensure shipping safety in and around offshore wind farms. The tender specifications shall contain binding eligibility criteria that shall be verified by the implementing authority to ensure DNSH compliance, as set out in the description of the investment. 12 C1.1 I1-3 Offshore wind Milestone Ensuring shipping safety – Signed contract(s) for the purchase of emergency response towing vessels Signed contract(s) for the purchase of three emergency response towing vessels Q2 2026 Signature of contract(s) for the purchase of three new emergency response towing vessels to be used to ensure shipping safety in and around offshore wind farms. To ensure DNSH compliance, the contract(s) shall contain the specifications as set out in the description of the investment. 13 C1.1 I1-4 Offshore wind Milestone Development and implementation of nature enhancement and species protection Signed contracts or grant agreements for developing and implementing nature enhancement and species protection Q4 2025 Contracts and/or grant agreements signed for the development of nature enhancement and species protection actions: a)at least six species protection plans or nature enhancement plans; b)at least four follow-up research studies for further improvement of the species protection plans, and/or nature enhancement plans, and for establishing a baseline mapping; c)at least three (pilot) projects for testing actions identified in the species protection plans, and/or the nature enhancement plans, and/or the follow-up research studies. Contracts and/or grant agreements signed for the implementation of the following nature enhancement and species protection actions: a)at least two bird sanctuaries; b)at least five small-scale species protection actions; c)nature restoration or nature enhancement actions in at least three offshore wind parks. 14 C1.1 I1-5 Offshore wind Target Strengthening and protection of the North Sea Ecosystem – Projects that contribute to the enhancement and/or restoration of nature in and surrounding Natura 2000 areas and protected areas under the Marine Strategy Framework Directive (MSFD) Number of projects for which contracts have been signed 0 4 Q4 2025 Contracts signed for at least four projects that contribute to the enhancement and/or restoration of nature in Natura 2000 areas, areas surrounding Natura 2000 areas and areas protected under Directive 2008/56/EC establishing a framework for community action in the field of Marine Environmental Policy (Marine Strategy Framework Directive - MSFD). These four projects shall take actions addressing one or several of the conservation goals as reported in the management plans of these protected areas. 15 C1.1 I1-6 Offshore wind Milestone Strengthening and protection of the North Sea Ecosystem – Offshore Wind Ecological Programme (WOZEP) Offshore Wind Ecological Programme research: summary report published Q1 2026 Research projects shall be substantially advanced in the following research areas: a)data collection and modelling on the effects of offshore wind development and wind turbines on birds and bats; b)the effects of offshore wind development (construction phase and operational phase) on sea mammals; c)the effects of offshore wind development on the North Sea ecosystem, includingfood availability and habitat suitability for protected bird, bat and marine mammal species; and d)cumulative impact assessments to calculate the effects of planned and existing wind parks on protected species. A summary of the research projects in the form of a report shall be delivered; it shall be based on the available results of the projects listed above. 16 C1.1 I1-7 Offshore wind Target Strengthening and protection of the North Sea Ecosystem – Digitalisation of the North Sea Monitoring Stations Number of monitoring stations installed and operational 0 12 Q1 2026 At least two static monitoring stations and at least 10 mobile monitoring stations shall be installed and operational. 17 C1.1 I1-8 Offshore wind Milestone Offshore power connection to onshore landing sites – Governance agreements for area investment plans Signed governance agreements Q2 2024 A governance agreement shall be signed between the Ministry of Economic Affairs and Climate Policy and each of the regions with offshore wind energy landing sites (Borssele, Maasvlakte, Noordzeekanaalgebied and Eemshaven). These agreements shall contain at least: a)The rights and responsibilities of the parties and stakeholders involved in the governance system for the management of investments in regions with offshore wind energy landing sites; b)The specification of what infrastructure is necessary for green energy and its consequences for each region; c)The amount allocated to the region for actions to mitigate adverse impacts from offshore wind landings on the quality of the living environment in the region; d)The type of mitigating actions envisaged; and e)A specification that an Environmental Impact Assessment (EIA) shall be completed in accordance with Directive 2011/92/EU (Environmental Impact Assessment Directive). Where an EIA has been carried out, the required mitigation actions for protecting the environment shall be implemented. For sites/operations located in or near biodiversity-sensitive areas (including the Natura 2000 network of protected areas, UNESCO World Heritage sites and Key Biodiversity Areas, as well as other protected areas), an appropriate assessment in accordance with Directives 2009/147/EC and 92/43/EEC, where applicable, shall be conducted and, based on its conclusions, the necessary mitigation actions shall be implemented. 18 C1.1 I1-9 Offshore wind Milestone Offshore power connection to onshore landing sites – Administrative agreements for area investment plans Signed administrative agreements Q1 2026 Administrative agreements shall be signed between the Ministry of Economic Affairs and Climate Policy and each of the regions with offshore wind energy landing sites (Borssele, Maasvlakte, Noordzeekanaalgebied and Eemshaven). These agreements shall contain packages of actions to be implemented in the regions to mitigate adverse impacts from offshore wind landings on the quality of the physical living environment and the corresponding funding commitment. All administrative agreements taken together shall include at least the following actions: a)Sound protection for high-voltage stations b)Green and/or recreational spaces such as forests or parks c)Improvement of local mobility infrastructure such as cycling or walking paths d)Public information centers for the energy transition. At least EUR 200 000 000 shall be committed by the Ministry of Economic Affairs and Climate Policy for all actions taken together. 19 C1.1 I1-10 Offshore wind Milestone Offshore power connection to onshore landing sites – Ecological Impulse Package Wadden Sea Decision(s) on the Ecological Impulse Package Wadden Sea adopted Q3 2025 The decision(s) on the Ecological Impulse Package Wadden Sea shall be adopted by the Policy Board Wadden Sea Region, consisting of representatives from national and regional governments. The Ecological Impulse Package Wadden Sea shall cover actions supporting: a)Implementation of Phase II of the Breeding Birds Action Plan; b)Implementation of the Integral Management Plan of the Wadden Sea Management Authority, supporting underwater biodiversity such as the recovery of seaweed around man-made hard structures under water and mussel banks, monitoring, strengthening salt marshes and surveillance and enforcement; c)The recovery of nature in areas of confluence of sea water with fresh water; and d)Research on the cumulative effects of human pressures in the Wadden Sea and ecological effects of climate change. The decision(s) shall also include the funding commitment corresponding to these actions. At least EUR 17 000 000 shall be committed by the Ministry of Economic Affairs and Climate Policy for all actions. 20 C1.1 I1-11 Offshore wind Milestone Offshore power connection to onshore landing sites – Compensation for and mitigation of the salinisation of agricultural land Decision(s) of the on the Policy Board Wadden Sea Region adopted Q3 2025 The Policy Board Wadden Sea Region shall decide on actions for compensation for and mitigation of the salinisation of agricultural land. At least EUR 4 875 000 shall be committed by the Ministry of Economic Affairs and Climate Policy for all actions. 21 C1.1 I2-1 Green power of hydrogen Milestone Publication of the human capital agenda to increase the supply of skills in green hydrogen Adoption and publication of the Human Capital Agenda to increase the supply of skills in green hydrogen Q3 2023 Adoption by the government and publication of the human capital agenda to increase the supply of skills in green hydrogen. This agenda shall set out an action plan to establish at least 5 regional learning communities, course materials and events or centres to facilitate exchanges between businesses and education or research institutions. 22 C1.1 I2-2 Green power of hydrogen Target Grant agreements signed for demonstration facilities for innovative green hydrogen technology Number of grant agreements signed 0 2 Q2 2025 Signature of grant agreements for the construction of at least two demonstration facilities for innovative green hydrogen technologies to demonstrate the feasibility of large-scale electrolysis and hydrogen deployment. To ensure DNSH compliance, the grant agreements shall contain the specifications as set out in the description of the investment. 23 C1.1 I2-3 Green power of hydrogen Target Signed grant agreements for research projects for green hydrogen Number of grant agreements signed 0 3 Q2 2025 Signature of grant agreements for at least three research projects focusing on production, storage, transport and use of green hydrogen. To ensure DNSH compliance, the grant agreements shall contain the specifications as set out in the description of the investment. 24 C1.1 I3-1 Inland waterway energy transition, project ZES Target Number of operational modular energy containers Number of operational modular energy containers 0 75 Q4 2025 75 modular energy containers (MECs) shall be operational with the docking stations. The MECs shall be interchangeable energy containers to be charged with renewable electricity compatible with the Renewable Energy Directive (EU) 2018/2001 (RED II) and suitable for installation in new and existing inland waterway vessels. 25 C1.1 I3-2 Inland waterway energy transition, project ZES Target Number of operational loading sites Number of operational loading sites 0 14 Q4 2025 14 loading sites for vessels shall be operational. The loading sites shall be used to charge the modular energy containers. Skippers shall be able to exchange the MECs at any of the 14 loading sites. These loading sites shall be equipped with an ‘open access’ network that can be used to stabilise the electricity grid or to provide local and temporary demand for electricity. 26 C1.1 I3-3 Inland waterway energy transition, project ZES Target Number of ships converted to zero emission Number of ships converted to zero emission 0 45 Q4 2025 At least 45 ships shall be converted into zero emission, fully electric inland waterway vessels, using electric propulsion. 27 C1.1 I4-1 Aviation in transition Milestone Detailed design of hydrogen combustion turbofan Final detailed design of a hydrogen combustion turbofan completed Q4 2025 The final detailed design of a hydrogen combustion turbofan “H2-turbofan Ombouw” shall be completed. The final detailed design shall be for one of the engines of a Fokker 100 with combustion chambers suitable for the use of liquid hydrogen. The final detailed design shall provide detailed understanding of: a)the envisaged aircraft system architecture; b)the characteristics of the modification of the turbofan engine; c)the characteristics of the hydrogen storage and distribution subsystems; and d)the characteristics of the associated control systems 28 C1.1 I4-2 Aviation in transition Milestone Detailed design of hydrogen fuel cell electric propulsion Final detailed design of hydrogen fuel cell electric propulsion system completed Q4 2025 The final detailed design of the fuel cell electric propulsion system “Hydrogen Aircraft Powertrain and Storage System” shall be completed. The final detailed design shall provide a hydrogen fuel cell electric propulsion system for application on CS-23 certifiable aircraft. The final detailed design shall provide detailed understanding of: a)the envisaged aircraft system architecture; b)the characteristics of the hydrogen-to-electric drive train, including critical components such as the fuel cell and the electric motor; c)the characteristics of the hydrogen storage and distribution subsystems; and d)the characteristics of the associated control systems. 29 C1.1 I4-3 Aviation in transition Milestone “Flying Vision” think tank operational “Flying Vision” think tank operational and first roadmap published Q4 2025 The aviation think thank “Flying Vision” shall be operational, as demonstrated by the publication of its first technology roadmap towards climate-neutral aviation. This roadmap shall define: a)potential long-term solutions to challenges in relation to climate-neutral flying; and b)industry-wide research and technology development needs. 30 C1.2 I1-1 Nature programme Target Quality improvement actions in and around Natura 2000 areas implemented Number of hectares improved 0 101 924 Q2 2026 Provinces shall implement five types of quality improvement actions in and around Natura 2000 areas: a)nature quality improvement; b)hydrological actions; c)conservation and optimisation of the layout of nature areas; d)transitional zones, including connection between areas; e)other actions, such as recreational zoning or control of invasive species. In addition, provinces shall implement afforestation actions to compensate for forest loss in designated areas. The quality of a total of at least 101 924 hectares of nature shall be improved by the actions. Different actions implemented in the same area may contribute cumulatively to the goal of at least 101 924 hectares improved. 31 C1.2 I1-2 Nature programme Target Accelerated nature restoration by land management organisations Amount (EUR) 0 49 410 000 Q2 2026 Land management organisations shall implement actions improving the quality of nature in and around Natura 2000 areas. At least EUR 49 410 000 shall be committed by the Netherlands Enterprise Agency (Rijksdienst voor Ondernemend Nederland), on behalf of the Ministry of Agriculture, Nature and Food Quality, to land management organisations to implement these actions. 32 C1.2 I1-3 Nature programme Target Quality improvement river nature and roadside management Amount (EUR) 0 29 610 000 Q2 2026 The Directorate-General for Public Works and Water Management (Rijkswaterstaat) shall implement three types of actions to improve river nature and roadside management: a)Making water management more sustainable; b)Taking hydrological and other planning actions; c)Redesigning or quality improvement of infrastructure verges. At least EUR 29 610 000 shall be committed by the Ministry of Agriculture, Nature and Food Quality to the Directorate-General for Public Works and Water Management (Rijkswaterstaat) to implement these actions. 33 C1.2 I1-4 Nature programme Target Actions that contribute to monitoring and the development of a knowledge base for the Nature Programme Amount (EUR) 0 18 800 000 Q2 2026 At least EUR 18 800 000 shall be committed by the Ministry of Agriculture, Nature and Food Quality to support activities mainly concerning the development of knowledge about nature restoration (including the improvement of the Knowledge Network for Recovery and Management of Nature, OBN), communication and stakeholder management, and the adjustment of existing nature monitoring with a view to enabling evaluations of the actions under this investment, resulting in: a)The first improved version of the nature monitoring system shall be operational; b)At least three reports for improvement of nature quality in nitrogen sensitive habitats shall be published; and c)A communication strategy shall be developed. 34 C1.2 I2-1 Aid scheme for the rehabilitation of pig farms Target Number of terminated pig farming sites Number of terminated pig farming sites 0 275 Q2 2023 Compensation shall be granted for the termination of 275 pig farms, which shall reduce the pig population by at least 6% at national level compared to 2019. As a result of the closure of the 275 pig breeding sites, ammonia emissions shall be reduced by at least 900 000 kg compared to 2019.

B. COMPONENT 2: Accelerating the digital transformation This component of the Dutch recovery and resilience plan aims to accelerate the digital transition of the Dutch economy. The component includes a package of nine investments and one reform with the objectives to (i) promote the development of innovative technologies and digital skills, (ii) make mobility future-proof and (iii) accelerate the digitalisation of the Dutch central government. The component aims to contribute to addressing the Country-Specific Recommendations addressed to the Netherlands, in particular to focus investments on the digital transitions (Country-Specific Recommendation 3 in 2020) and to reduce transport bottlenecks (Country-Specific Recommendation 3 in 2019). It is expected that no measure in this component 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 ‘Do no significant harm’ Technical Guidance (2021/C58/01). B.1. Description of the reforms and investments for non-repayable financial support Investment C2.1 I1: Quantum Delta NL This investment programme aims to (i) accelerate the development of applications of quantum technology, (ii) develop, attract and retain talent and (iii) stimulate the development and establishment of new companies in the field of quantum technology in the Netherlands. The investment aims at investing in the research and development of quantum computers, quantum networks and quantum sensors and shall provide financial support for phases one and two of the action plan published by Quantum Delta NL. Completion of these two phases shall entail at least: a)the development of a pre-seed facility for start-ups; b)the development of a research and development (R&D) communication network in the field of quantum technology (“Quantum NL R&D network”); c)investments in a Nanolab Cleanroom; and d)the granting of PhD scholarships in the field of quantum technology. In order to ensure that the measure complies with the ‘Do no significant harm’ Technical Guidance (2021/C58/01), the eligibility criteria contained in terms of reference for upcoming calls shall exclude the development of solutions, processes, technologies and facilities linked to the following list of activities and assets from eligibility: (i) activities and assets related to fossil fuels, including downstream use; (ii) activities and assets under the EU Emission Trading System (ETS) achieving projected greenhouse gas emissions that are not lower than the relevant benchmarks; (iii) activities and assets related to waste landfills, incinerators and mechanical biological treatment plants; and (iv) activities and assets where the long-term disposal of waste may cause harm to the environment. These terms of reference shall additionally require that only activities that comply with relevant EU and national environmental legislation shall be selected. The implementation of the investment shall be completed by 30 June 2026. Investment C2.1 I2: AI Ned and applied AI learning communities The objective of this investment is to develop and exploit the potential of artificial intelligence (AI) for the Dutch economy and society. The investment aims to address bottlenecks limiting the widespread application of AI solutions, such as slow speed of innovation, limited breadth of the knowledge base, low supply of AI training in the labour market, limited involvement of the wider society and lack of data exchange solutions. The investment shall provide financial support for: a)the development of methods for deploying trustworthy and human-centric AI systems; b)improvement of the level of AI knowledge via the award of fellowship grants for the appointment of doctoral candidates and postdoctoral researchers in the field of AI; c)the award of four grants for research and development (R&D) projects for the development of innovative AI applications; and

d)the realisation of six Applied AI Learning Communities. The implementation of the investment shall be completed by 31 March 2026. Investment C2.1 I3: Digital education impulse The objective of this investment programme is to further exploit the opportunities of digitalisation for vocational and higher education and to improve students’ and teachers’ digital skills. The investment aims at bringing together vocational and higher education institutions in the Netherlands to achieve a standardised, secure and reliable sectoral information and communications technology (ICT) infrastructure and a sectoral knowledge infrastructure. The investment shall provide financial support for the development of: a)a national basic facility for sharing digital learning materials; b)centres for teaching and learning that can offer support to students, lecturers and researchers regarding digital learning material; and c)a system for storing and securely accessing students’ data. The implementation of the investment shall be completed by 31 December 2025. Investment C2.1 I4: Digital infrastructure logistics This investment programme aims to accelerate and facilitate the digitalisation of the logistics sector by establishing a reliable, decentralised organised data infrastructure for sharing commercially sensitive logistics data between supply chain operators in the logistics sector. The programme shall provide investment support for: a)the development of a Basic Data Infrastructure for the Netherlands. The Basic Data Infrastructure shall be defined as a set of principles and agreements that shall allow participating parties to jointly develop a specific IT network. The Basic Data Infrastructure shall be in at least 80% compliance with the minimum requirements of the reference architecture defined by the Ministry of Infrastructure and Water Management; b)the development of a digital readiness work package to increase the digital readiness of the Dutch logistics sector; and c)the completion of at least four living laboratories, i.e. connection of their data services to the Basic Data Infrastructure. The implementation of the investment shall be completed by 30 June 2026. Investment C2.2 I1: European Rail Traffic Management System (ERTMS) This investment aims to contribute to the replacement of the existing analogue train protection system with the European digital standard for train protection and control, the European Rail Traffic Management System (ERTMS). The investment shall provide financial support for the following projects: a)Planning study for the track section Kijfhoek–Belgian border: the development of a Rail Traffic Design (Rail Verkeers Technisch Ontwerp, RVTO). The Rail Traffic Design shall show that the necessary traffic management adjustments comply with the relevant legislation and regulations on railway safety and interoperability;

b)Planning study for the track section North Netherlands: the development of a Functional Integrated System Design and a Rail Traffic Design (RVTO). The Rail Traffic Design shall show that the necessary traffic management adjustments comply with the relevant legislation and regulations on railway safety and interoperability and that the associated Functional Integrated System Design has been drawn up; c)GSM-Rail Radio Network Renewal Project: base transceiver stations (GSM-Rail masts) shall be capable of operating under the ERTMS system; d)Adapt specific information technology (IT) applications for ERTMS deployment: the IT logistics systems within the infrastructure manager ProRail shall be adapted, including rewriting or updating relevant IT applications, so they can receive and process the correct railway safety information and interoperability security information (ERTMS/Central Safety System (CSS) information) further to ERTMS deployment; and e)Central Safety System ERTMS: the CSS shall become operational for ERTMS for ProRail. The implementation of the investment shall be completed by 31 December 2024. Investment C2.2 I2: Safe, smart and sustainable mobility This investment aims to strengthen the transition to a safe, smart and sustainable mobility by optimising the use of existing infrastructure netw