COMMUNICATION FROM THE COMMISSION TO THE EUROPEAN PARLIAMENT, THE EUROPEAN COUNCIL, THE COUNCIL, THE EUROPEAN ECONOMIC AND SOCIAL COMMITTEE AND THE COMMITTEE OF THE REGIONS European solidarity with refugees and those fleeing war in Ukraine
Date: 2022-03-08
Institutions: European Commission, Secretariat-General
Subjects: EU aid, European security, Russia, Ukraine, aid to refugees, internally displaced person, refugee, rights of aliens, territorial dispute, war

EN 

  EN 

   EUROPEAN COMMISSION  Strasbourg, 8.3.2022  COM(2022) 107 final  COMMUNICATION FROM THE COMMISSION TO THE EUROPEAN PARLIAMENT, THE EUROPEAN COUNCIL, THE COUNCIL, THE EUROPEAN ECONOMIC AND SOCIAL COMMITTEE AND THE COMMITTEE OF THE REGIONS        European solidarity with refugees and those fleeing war in Ukraine               
 
 
1. 

EUROPEAN SOLIDARITY WITH UKRAINE 

The  unprovoked  military  aggression  and  invasion  of  Ukraine  by  Russia  has  shocked  the 
world. Condemnation on a global scale has been confirmed by the overwhelming majority of 
states  in  the  United  Nations1.  Russia  has  flouted  the  rule  based  international  order  and  its 
actions are intended to destabilise the European security architecture. Indiscriminate attacks 
on  civilians  have  led  to  massive  loss  of  life,  with  countless  tragedies  for  families  and  the 
destruction  of  peaceful  communities.  The  determination  of  the  Ukrainian  people  to  do 
everything they can in defence of democracy and their nation has been remarkable.  

The  EU  and  its  Member  States,  together  with  partners,  were  at  the  forefront  of  efforts  to 
prevent bloodshed and then to respond to Putin’s attack on the sovereign and peaceful nation 
of Ukraine, with unprecedented sanctions on the Russian Federation and Belarus2. This also 
reflects a groundswell of revulsion around the globe at the contempt shown for human life, 
human rights, international law and the values we hold dear.  

This  combination  of  comprehensive  and  united  support  from  the  EU  and  the  inspirational 
solidarity  of  individual  Europeans  is  evident  in  support  for  all  those  fleeing  the  war.  The 
number of people displaced from their homes and forced to flee Ukraine has now reached the 
millions and the numbers are growing by the hour. The EU is leading the work to bring direct 
humanitarian aid to the victims of the aggression. The remarkable efforts of Member States 
under pressure are being backed up by the EU through direct provision of shelter, food and 
healthcare and by providing people fleeing the war in Ukraine with a clear status through an 
unprecedented offer of temporary protection.  

The impact of this dynamic policy response is being multiplied by the personal  compassion 
of  millions  of  Europeans  to  the  plight  of  refugees3.  The  readiness  of  families  to  welcome 
refugees into their homes, of communities to provide food and shelter, of businesses to offer 
services  and  employment,  and  of  people  across  the  EU  and  beyond  to  offer  supplies  and 
support,  is  a  vivid  demonstration  of  European  values  in  action.  It  shows  a  commitment  on 
which  to  build  as  the  ever-growing  scale  of  the  refugee  crisis  combines  with  the  need  to 
provide stability for people after the trauma of war. The Commission will include information 
on the Europa website  to  help  citizens and the private sector to  ensure that their support to 
those fleeing the war can come through trusted organisations and match the needs4. It is also 
important to ensure that high quality information is provided to counter disinformation aimed 
at undermining Europe’s solidarity. 

The EU’s commitment to help those in need is unwavering. We will live up to our values 
and  receive  everyone  fleeing  Russian  aggression  with  respect  and  humanity.  We  will 
continue  to  step  up  the  effective  delivery  of  emergency  assistance  and  humanitarian  aid. 
Solidarity  is  the  keystone  for  the  EU  as  we  meet  the  refugee  challenge  in  the  coming 
months. 

1  Resolution of the UN General Assembly of 2 March 2022, demanding that Russia immediately, completely 

and unconditionally withdraw all of its military forces from Ukraine.  

2  Three successive sanctions packages were agreed between 23 February and 2 March 2022. 
3  The  term  “refugee”  is  used  in  this  Communication  in  a  broad  political  sense  rather  than  as  defined  in  the 

Geneva Convention and the EU asylum acquis. 

4  A list of organisations active in providing humanitarian relief in Ukraine can be found through the following 
link: https://ec.europa.eu/info/strategy/priorities-2019-2024/stronger-europe-world/eu-solidarity-ukraine_en  

1 

 
                                                           
 
THE SITUATION TODAY 

  By 6 March 2022,  1.8 million people had fled the war in Ukraine. 
  Poland, Hungary, Slovakia and Romania have seen huge numbers of arrivals, day by 

day. 

Arrivals in Poland, Hungary, Slovakia and Romania  

 

In  addition  to  the  arrivals  in  Ukraine’s  direct  neighbours,  people  are  moving  on  to 
other  Member  States:  some  Member  States  have  given  estimates  (such  as  Czechia 
100 000, over 40 000 to Bulgaria, over 17 000 to Italy), and these numbers change still 
further as people continue to transit to other Member States. 

  Ukrainians  represent  at  least  four-fifths  of  people  fleeing  from  the  war  in  Ukraine. 
Alongside  returning  EU  citizens,  other  nationalities  include  Indian,  Nigerian,  and 
Turkish. 

  There  are  daily  fluctuations  and  occasional  congestion  at  the  Ukraine/EU  border, 
with  Frontex  reporting  delays  on  the  EU  side  of  around  one  hour  in  most  border 
crossings points (6 March). More substantial if reduced delays are still reported on the 
Ukrainian side. 

  Reception capacity is at present adequate, given that many arriving move on swiftly 
to join family or friends. Poland, Romania, Hungary and Slovakia continue to report 
available capacity.  

  From  28  February  to  6  March  Ukrainian  nationals  lodged  8 467  asylum 
applications in EU+ countries5. 39% of the applications were registered in the four 
Member States neighbouring Ukraine.   

5 Due to delays in registration and reporting, the total number may be higher. 

2 

 
 
                                                           
2. 

HUMANITARIAN SUPPORT 

The scale of the humanitarian catastrophe in Ukraine is still unfolding. Europe is witnessing 
destruction and displacement on a scale not  seen since the darkest  days of the last century. 
The  EU  is  mounting  a  huge  effort  to  bring  emergency  humanitarian  aid,  working  hand  in 
hand  with  Member  States,  aid  agencies  and  allies  in  the  international  community.  At  least 
€500  million  from  the  EU  budget  is  being  directed  to  deal  with  the  humanitarian 
consequences of this tragic war, both inside Ukraine and beyond. 

The  EU  is  providing  large-scale  support  to  Ukraine  itself  to  help  it  withstand  the  crisis, 
including  emergency  macro-financial  assistance  of  €1.2  billion  in  the  form  of  loans,  and 
an additional  €120  million  to  Ukraine  in  budget  support.  In  addition,  the  European 
Investment  Bank  has,  with  the  agreement  of  the  European  Commission,  announced  the 
immediate  repurposing  of  €668  million  of  loans  as  liquidity  support  for  the  Ukrainian 
authorities. Support continues to key civil society partners in Ukraine.  

Humanitarian catastrophe in Ukraine…. 

Civilian  casualties  are  mounting  in  Ukraine  day  by  day.  Even  for  those  sheltering  from 
attack,  the  damage  to  housing,  water  supply  and  electricity  leave  many  at  real  risk.  The 
hostilities are making the supply of food increasingly difficult. Critical hospital services face 
constant power outages and there is a risk of ambulances and health workers being caught in 
the  crossfire.  Aid  agencies  are  finding  it  more  and  more  difficult  to  bring  supplies  to  the 
people in need, with this problem becoming more acute as the war spreads. 

….calls for humanitarian access  

The  war  must  not  be  allowed  to  prevent  help  reaching  those  in  need.  Desperately  needed 
humanitarian  aid  must  be  able  to  reach  all  parts  of  Ukraine.  Civilians,  irrespective  of  their 
nationality, must also be allowed to escape cities under siege. Ensuring humanitarian access, 
including through the establishment of humanitarian corridors, is therefore an urgent priority. 
Allowing  safe  and  unimpeded  access  for  humanitarian  workers  and  supplies  is  a  legal 
obligation  under  international  humanitarian  law.  The  EU  will  continue  working  with 
international  organisations  and  partners  to  ensure  access  and  make  humanitarian  corridors 
operational as soon as possible. 

Support is arriving from the first EU packages….. 

The  immediate  EU  humanitarian  funding  package  of  €85  million  for  those  affected  by  the 
war  in  Ukraine  is  underway  to  provide  food,  water,  medicines,  healthcare  capacity,  shelter 
and  protection.  The  EU  also  supports  refugees  in  Moldova  with  €5  million  to  cover  basic 
needs.  In  parallel,  27  countries  are  working  to  deliver  over  €100  million  worth  of  supplies 
through  the  Union  Civil  Protection  Mechanism  (UCPM).  First  deliveries  have  already 
reached those in need in Ukraine, with over 4 million items including vehicles, medical kits, 
tents, blankets, and sleeping bags. Specialist medical equipment is now on its way including 
respirators and oxygen from rescEU strategic medical reserve.  

….and the challenge of delivery 

The  EU  works  with  the  United  Nations,  Red  Cross  and  international  non-governmental 
organisations  to  ensure  the  most  rapid  delivery  possible  of  humanitarian  support.  The 
Commission  is  in  constant  contact  with  the  Ukrainian  authorities  to  help  cargo  cross  the 
border to Ukraine. Through the UCPM, the Commission is expediting delivery of assistance 
to Ukraine through hubs set up in Poland, Slovakia and Romania. 

3 

 
Supporting the Member States under most pressure ….. 
A  series  of  on-site  visits  from  the  Commission6  have  been  able  to  see  first-hand  the  very 
substantial support programmes set up by Poland, Slovakia, Hungary and Romania, as well as 
the  efforts  of  neighbouring  Moldova,  for  the  refugees  arriving  at  their  borders.  The 
combination  of  this  work  with  the  generosity  and  compassion  of  their  people  has  brought 
immediate  comfort  to  refugees  and  displaced  persons  facing  the  trauma  of  fleeing  their 
homes. 

….with direct help for the solidarity effort 

This work needs every possible support from the EU. Poland and Slovakia have activated the 
UCPM  and are starting to receive shelter  and medical  assistance. Arrivals in  such numbers 
mean specific health challenges and basic health checks should be provided on arrival. Those 
arriving  may  be  wounded,  or  may  have  chronic  conditions  in  need  of  immediate  medical 
care.  COVID-19  remains  an  additional  challenge.  The  Commission  and  its  agencies  are 
working  intensively  with  Member  States  to  ensure  access  to  healthcare  and  medicines, 
identify needs and match operational help including for hospital beds, surgical capacities to 
treat burns, and transport patients in need.  

In this situation where Member States may need to provide shelter, supplies and services very 
rapidly, the rules foreseen for urgent public procurement can be used as during the migration 
crisis of 2015-2016 and the COVID-19 pandemic7.  

EU  funding  is  immediately  available  to  Member  States  through  their  national  2014-2020 
Home  Affairs  programmes,  which  may  still  be  used  to  offer  financial  support  to  cover 
elements  such  as  shelter,  food,  and  healthcare,  including  through  extra  staffing.  The 
Commission will do its utmost to ensure existing funds are easily and rapidly available, and 
can  be  fully  spent.  The  Commission  is  proposing  to  prolong  the  implementation  period  of 
these  instruments8  to  give  Member  States  additional  flexibility:  swift  adoption  by  the 
European  Parliament  and  the  Council  would  release  around  €420  million  in  additional 
support.  In  parallel,  supporting  the  impacted  Member  States  will  be  a  priority  for  the 
available emergency funding under the 2021-2027 Asylum, Migration and Integration Fund. 

3. 

THE CHALLENGE AT THE BORDER  

The  crisis  is  putting  extreme  pressure  on  the  EU  border  with  Ukraine.  The  people  arriving 
need  to  be  registered,  helped  with  their  immediate  needs  and  directed  safely  to  their  next 
place  of  shelter.  This  process  needs  to  happen  quickly,  while  keeping  order  and  allowing 
essential security checks. The EU has a common responsibility to help its common border by 
supporting Member States facing these extra pressures. 

6  Visits  by  President  von  der  Leyen,  HRVP  Borrell,  Vice-President  Schinas,  Vice-President  Šuica, 
Commissioner Johansson, Commissioner Lenarčič, Commissioner Várhelyi and Commissioner Kyriakides.   

7  Communications of 9 September 2015 (COM(2015) 454) and 1 April 2020 (C(2020) 2078). 
8  The Asylum, Migration and Integration Fund and the Internal Security Fund. 

4 

 
                                                           
Supporting border management in Ukraine 

A  first  constraint  is  congestion  on  the  Ukrainian  side  of  the  border.  Ukrainian  border 
authorities  have  to  implement  their  rules  in  the  face  of  a  lack  of  staff,  problems  with  IT 
systems  and  the  large  number  of  abandoned  cars.  Ukraine  has  been  trying  to  manage  the 
flows  effectively  by  redirecting  people  and  simplifying  procedures.  Member  States  and  the 
EU  are  working  with  the  Ukrainian  authorities  to  help  tackle  bottlenecks.  It  is  particularly 
important to work to keep free passage for aid supplies into Ukraine.  

Most  of  those  arriving  at  the  borders  between  Ukraine  and  Member  States  are  Ukrainian 
nationals, who, if they hold biometric passports, enjoy visa-free entry to the EU for a period 
of 90 days and can even pass through use electronic entry points rather than border guards. 
Many are rejoining family and friends, and some will move on from the country of first entry 
to  rejoin  contacts  in  other  Member  States.  It  is  important  that  border  crossings  between 
Member States allow such movements to happen as smoothly as possible. But there are many 
different  categories  of  entrants.  These  include  returning  EU  citizens,  those  granted 
international  protection  by  Ukraine,  including  many  Belarusians  who  had  fled  the 
Lukashenko regime, and students and workers from countries worldwide. It is of paramount 
importance  that  those  fleeing  from  Russia’s  aggression  in  Ukraine,  without  exception,  are 
treated with full respect and care.   

….to keep safe flows moving…  

All  these  people  need  particular  treatment  and  Member  States  have  faced  the  challenge  of 
huge  numbers  of  arrivals,  with  some  100  000  arrivals  a  day  at  the  Polish  frontier  alone. 
Member  States  have  responded  with  reinforced  staffing  and  streamlined  procedures.  It  is 
essential  to  ensure  an  orderly  entry  into  the  EU  based  on  common  standards,  keeping  the 
border open for people who have fled areas of armed conflict and may need access to the EU 
on  humanitarian  grounds  or  international  protection.  The  Commission  has  already  issued 
operational  guidelines9  to  help  Member  States’  border  guards  manage  arrivals  efficiently, 
while  maintaining  a  high  level  of  security.  These  guidelines  set  out  how  tools  such  as 
emergency  support  lanes  can  help  speed  up  support  for  the  vulnerable  and  how  some 
procedures can be streamlined, including simplified customs procedures.  

….through financial support and EU agencies 

The  EU  is  also  stepping  up  financial  support  for  Member  States  under  the  Border 
Management  and  Visa  Instrument,  to  help  border  management  such  as  identification  of 
arrivals, as well as first reception and medical care.   

EU agencies are also providing extra manpower and expertise to support Member States. The 
first group of 49 Frontex staff deployed at EU-Ukraine borders and the border with Moldova 
is being supplemented by 162 staff being deployed to Romania. Frontex stands ready to step 
up support to over 2 600 officers for EU-Ukraine borders. The EU Asylum Agency EUAA is 
ready to support screening, registration, information provision and asylum processing with up 
to  130  experts.  Europol is  providing  essential  situational  support,  including  on  the  possible 
presence of foreign fighters or other known security threats. Europol is present on the ground 
in  Slovakia  and  Poland  and  is  planned  to  soon  be  in  Romania  and  Hungary.  Other  EU 

9  C(2022) 1404 FINAL of 2 March 2022. 

5 

 
                                                           
agencies  such  as  eu-LISA10  and  the  Fundamental  Rights  Agency11  have  also  quickly 
redirected their work to support Member States.  

…and support to neighbouring countries  

Moldova  has  had  to  manage  over  368 000  arrivals  since  24  February  .  The  immediate 
assistance package and support through UCPM to Moldova will be accompanied by further 
action  to  address  the  evolving  situation,  including  €15  million  to  help  manage  the  refugee 
crisis. 

The  Commission  will  provide  support  for  safe  passage  and  repatriation  of  third  country 
nationals  to  their  countries  of  origin  from  neighbouring  countries  through  a  new  action 
offering  operational  support  and  capacity  building.  The  Commission  will  rapidly  assess 
whether current projects in Moldova need to be scaled up and will provide support including 
through EU agencies as appropriate. 

4. 

THE EU WELCOME TO REFUGEES AND DISPLACED PERSONS 

The current refugee crisis will require the EU to draw on all its capacities to act swiftly and 
decisively  to  help  to  meet  the  challenge.  This  challenge  will  be  felt  across  the  EU,  and  all 
Member States will need to harness their capabilities to support the new arrivals. This must 
include  financial  support  but  also  bringing  together  groups  at  all  levels  who  can  help  from 
civil society and diaspora communities. We must also engage with partners worldwide in a 
common  effort.  The  EU  is  swiftly  putting  systems  in  place  including  in  coordination  with 
partners, to offer stable and welcoming settings for those fleeing the war and to help national 
administrations maintain essential work under massive strain.  Particular  attention should be 
paid to the needs of the most vulnerable, those who risk being marginalised, but also those at 
greatest risk. Women, unaccompanied minors and other children make up a major proportion 
of  arrivals.  Ensuring  appropriate  information  and  accommodation,  preventing  gender-based 
exploitation, supporting childcare and ensuring swift access to education will be among the 
immediate priorities. 

A clear legal status ….. 

Responding to the enormous numbers fleeing Russian military aggression, the EU is making 
an  unprecedented  offer  of  temporary  protection,  bringing  clarity  and  security  to  people  in 
great  need12. This  will ensure that Ukrainians and  their families have a secure status  which 
will apply across the EU, including after visa-free status runs out after 90 days. It also applies 
to  many  other  third  country  nationals  fleeing  the  war,  including  those  granted  international 
protection in  Ukraine  and those unable to  return  safely to  their country  of origin.  All  those 
fleeing  the  war  are  welcome  in  Europe:  those  not  covered  by  temporary  protection  will 
receive protection and shelter, and then helped to find a safe way home13. Ways to help third 
country  nationals  returning  home  are  being  developed  for  the  most  vulnerable  cases.  Some 

10  eu-LISA supports Member States’ work on registration and checks through IT systems such as Eurodac and 

the Schengen Information System. 

11  The Fundamental Rights Agency is visiting Border Crossing Points and reception centres of Member States 

under pressure. 

12  Council  Implementing  Decision  establishing  the  existence  of  a  mass  influx  of  displaced  persons  from 
Ukraine  within  the  meaning  of  Article  5  of  Directive  2001/55/EC,  and  having  the  effect  of  introducing 
temporary protection, of 4 March 2022. 

13  Temporary protection does not affect the right to apply for international protection in the Union.  

6 

 
                                                           
third  countries  have  already  worked  with  Member  States  to  support  repatriation  of  their 
nationals14, and particular attention should be paid to the most vulnerable.  

Central to the approach is also solidarity between Member States: a Solidarity Platform will 
share  information  on  reception  capacity,  the  numbers  of  people  enjoying  temporary 
protection on their territory, and other needs for additional support. The Commission together 
with the EU Asylum Agency will coordinate the operational response needed, including the 
transfer of persons across the Member States within the EU and to third countries. Temporary 
protection will in the first instance last one year, and could automatically renewed twice for 
six months each time.  

This status will offer protection including a residence permit, welfare support and health care, 
access  to  education  and  to  the  labour  market15.  It  is  a  proof  of  welcome  from  the  EU  and 
Europeans  which  will  allow  refugees  to  play  an  important  role  in  our  communities.  It  will 
also  help  to  prevent  Member  States’  asylum  systems  from  being  overwhelmed,  and  help 
Member  States  manage  reception  of  these  new  arrivals  in  a  harmonised,  organised  and 
predictable  way.  The  priority  will  now  be  a  swift,  appropriate  and  co-ordinated 
implementation  of  temporary  protection.  The  Commission  will  rapidly  present  guidance  to 
help Member States, and with EU agencies, will assist with facing these new challenges.  

Longer-term support for Member States…. 

Public  services,  including  health  services  and  education  as  well  as  housing  and  social 
protection,  will  need  to  be  in  a  position  to  respond  to  the  new  demands  of  people  fleeing 
Ukraine,  with  an  increasing  proportion  of  refugees  unlikely  to  have  family  in  the  EU  on 
which  to  depend.  Many  public  services  are  already  under  severe  strain  from  the  pandemic. 
Europe  needs  to  harness  all  available  tools,  but  also  the  compassion  and  welcome  of  its 
citizens, to ensure that the promise of welcome to refugees is met.  

…..through harnessing EU funding 

Cohesion policy already contributes to Member States’ work to address migration challenges 
under  the  European  Regional  Development  Fund  (ERDF)  and  the  European  Social  Fund 
(ESF),  both  of  which  can  finance  reception  capacity  and  support  services.  The  scale  of  the 
challenge  calls  for  new  steps  to  ensure  effective  access  to  support.  This  is  why  the 
Commission is proposing to make the use of the ERDF, ESF and the Fund for European Aid 
to  the  most  Deprived  (FEAD),  more  flexible  under  the  initiative  “Cohesion’s  Action  for 
Refugees  in  Europe”  (CARE).  This  will  allow  parts  of  the  remaining  funding  in  the  2014-
2020 cohesion programmes to be retargeted to address the challenges arising since the start of 
the  war  in  Ukraine.  To  further  support  Member  States,  the  exceptional  100%  co-financing 
rate applied in response to the pandemic will be extended by a year. In addition, around €10 
billion  from  the  2022  Recovery  Assistance  for  Cohesion  and  the  Territories  of  Europe 
(‘REACT-EU’) funds can also be used to address these new demands within the overall aim 
of post-pandemic recovery.  

The new  generation of  Home Affairs  funds for  2021-27 opens  the door  to  significant  extra 
resources  for  Member  States  to  ensure  effective  reception  facilities  including  specialised 
support  to  vulnerable  persons,  and  to  manage  asylum  procedures.  This  will  be  essential  in 
order to respond to the new challenges as they evolve, including through the implementation 

14  This includes India, Morocco, Tunisia and Egypt. 
15  Legal  status  will  also  provide  access  to  other  services  like  banking.  For  example,  the  Payments  Accounts 

Directive (2014/92/EU) provides for access to a basic bank account for all legal residents of the EU. 

7 

 
                                                           
of  temporary  protection.  This  can  also  be  used  to  support  civil  society  support  to  refugees. 
Member  States  are  finalising  their  2021-2027  national  programmes  to  kick-start  support16. 
The  rapid  deployment  of  existing  and  new  national  programmes  will  provide  substantial 
resources,  and  the  Commission  will  also  help  Member  States  to  recalibrate  plans  and  to 
deploy  emergency  assistance  if  required.  The  Commission  also  intends  to  facilitate  the 
reinforcement of solidarity between Member States by proposing the possibility of Member 
States’ voluntary contributions to the AMIF 2021-2027 envelope.  

… and through catalysing a whole of society response…. 

Thousands  of  citizens,  businesses  and  private  sector  organizations  are  demonstrating 
unprecedented  solidarity  and  readiness  to  act  in  support  of  those  fleeing  the  war.  The 
Commission will support Member States, and stakeholders at the national and local level to 
channel assistance and target action to match emerging needs. 

5. 

MEETING THE CHALLENGE   

The full scale of the challenge ahead of us is still to emerge, but UNHCR currently estimates 
up to as many as 8 million people fleeing Ukraine. The EU and partners worldwide are being 
tested and must show to those who wish to see us divided or weak, that we are united. Our 
principles  and  values  must  be  our  touchstone  as  we  face  the  challenge  of  helping  those  in 
need.    

We  need  to  show  ourselves  equal  to  the  task  of  hosting  what  may  be  many  more  millions 
fleeing war in  our neighbourhood.  At the same time, we will continue to strongly advocate 
the  respect  of  international  humanitarian  law  and  effective  access  for  humanitarian  actors 
inside  Ukraine.  Our  determination  to  meet  the  needs,  and  protect  the  rights,  freedoms,  and 
well-being of those who seek our help will require a major effort of preparation and a long-
term focus on delivery in all Member States. Our united approach, drawing on all the tools 
and  mutual  support  available  through  the  EU,  is  essential.  We  can  draw  on  our  many 
strengths:  our  humanity,  our  resilience,  and  our  ingenuity,  to  make  sure  that  we  meet  this 
challenge with all necessary means.  

16  In any event, the underlying expenditure is eligible retroactively already as of the start of 2021. 

8