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Agreement Document symbol Notifying Member Year Harmonized types of environment-related objectives Harmonized types of measures Harmonized types of sectors subject to the measure Measure description See more information
Subsidies and Countervailing Measures G/SCM/N/343/EU/ADD.20 European Union: Netherlands 2020
Sustainable and environmentally friendly…
Sustainable and environmentally friendly production
 Loans and financing, Tax concessions Manufacturing
REGULATION ON ENVIRONMENTAL INVESTMENT DEDUCTION …
REGULATION ON ENVIRONMENTAL INVESTMENT DEDUCTION (MIA) AND ACCELERATED DEPRECIATION OF ENVIRONMENTAL INVESTMENTS (VAMIL)
Environment related objective
To stimulate investments in environmental friendly capital equipment made possible by applying a reduction in the tax base, which compensates a part of the costs (MIA) or give an increase in the flexibility of the depreciation of environmental investments (VAMIL).
Measure description Coverage of the measure
REGULATION ON ENVIRONMENTAL INVESTMENT DEDUCTION (MIA) AND ACCELERATED DEPRECIATION OF ENVIRONMENTAL INVESTMENTS (VAMIL)
Environmental investments
Type of measure
MIA: reduction in the firm's tax burden in the form of a reduction in the amount of tax
VAMIL: liquidity advantage and a possible interest advantage
 ICS - HS Code
Subsidy amount Implementation period
Until at least 2018. The VAMIL measure was initiated in 1999. The MIA measure was initiated in 2000.
Keywords
Environment
Subsidies and Countervailing Measures G/SCM/N/343/EU/ADD.20 European Union: Netherlands 2020 Environmental goods and services promotion Tax concessions All products/economic activities SUBSIDY SCHEME GREEN FUNDS
Environment related objective
To stimulate green investment projects.
Measure description Coverage of the measure
SUBSIDY SCHEME GREEN FUNDS
Green investment projects
Type of measure
Tax measure
 ICS - HS Code
Subsidy amount Implementation period
Unlimited. The measure was initiated in 1995.
Keywords
Green
Subsidies and Countervailing Measures G/SCM/N/343/EU/ADD.21 European Union: Poland 2020 Alternative and renewable energy Tax concessions Energy
EXEMPTION FROM EXCISE DUTY FOR RENEWABLE ENERGY …
EXEMPTION FROM EXCISE DUTY FOR RENEWABLE ENERGY (FOR YEARS 2017 – 2018)
Environment related objective
To promote the use of energy from renewable sources and achieve targets for each Member State that are calculated according to the share of energy from renewable sources in its gross final consumption for 2020
Measure description Coverage of the measure
EXEMPTION FROM EXCISE DUTY FOR RENEWABLE ENERGY (FOR YEARS 2017 – 2018)
Renewable energy producers
Type of measure
Exemption from excise duty
 ICS - HS Code
Subsidy amount Implementation period
This notification covers period from 1 January 2017 to 31 December 2018. The Programme was introduced in the Act on excise duty of 6 December 2008.
Keywords
Energy
Renewable
Subsidies and Countervailing Measures G/SCM/N/343/EU/ADD.21 European Union: Poland 2020 General environmental protection Loans and financing Services
Guarantees and warranties of the State treasury …
Guarantees and warranties of the State treasury

Guarantees granted by the State Treasury for the repayment of bank loans and for the fulfillment of obligations resulting from issuing of bonds are financing the following undertakings:
- projects concerning railway sector
- projects concerning road sector
Environment related objective
The repayment of investment loans or resources from the issue of bonds for the financing of various investments goals; including among others, environmental protection.
Measure description Coverage of the measure
Guarantees and warranties of the State treasury

Guarantees granted by the State Treasury for the repayment of bank loans and for the fulfillment of obligations resulting from issuing of bonds are financing the following undertakings:
- projects concerning railway sector
- projects concerning road sector
Projects concerning railway sector, road sector
Type of measure
Guarantees and warranties
 ICS - HS Code
Subsidy amount Implementation period
The duration of the program is not limited. The value of granted guarantees and warranties is set in the state budget every year. Present notification covers period 2017-2018.
Keywords
Environment
Subsidies and Countervailing Measures G/SCM/N/343/EU/ADD.21 European Union: Poland 2020 Alternative and renewable energy
Grants and direct payments, Income or price…
Grants and direct payments, Income or price support
 Energy
SUPPORT SCHEME FEED-IN TARIFF AND FEED-IN PREMIUM…
SUPPORT SCHEME FEED-IN TARIFF AND FEED-IN PREMIUM FOR SMALL BIOGAS AND HYDROPOWER PLANTS UP TO 1 MW.
The Feed-in Tariff is available for unused electricity from biogas and hydro power installations under 500 kW.

The Feed-in Premium is available for unused electricity from biogas and hydropower installations above 500 kW and below 1 MW.

Both tariffs amount to 90% of the reference price set pursuant to RES-Act, Art. 77.3.1) for a given type of installation and will be inflation-adjusted.
Environment related objective
Support initial investment or creation of new jobs related to renewable energy sources sector, especially crucial to the stabilization of development of new biogas and hydro plants.
Measure description Coverage of the measure
SUPPORT SCHEME FEED-IN TARIFF AND FEED-IN PREMIUM FOR SMALL BIOGAS AND HYDROPOWER PLANTS UP TO 1 MW.
The Feed-in Tariff is available for unused electricity from biogas and hydro power installations under 500 kW.

The Feed-in Premium is available for unused electricity from biogas and hydropower installations above 500 kW and below 1 MW.

Both tariffs amount to 90% of the reference price set pursuant to RES-Act, Art. 77.3.1) for a given type of installation and will be inflation-adjusted.
All investors, irrespective of the size, planning to execute investment projects in Poland, satisfying the investment project requirements specified in the Programme:

• Agricultural biogas;
• Landfill biogas;
• Sewage treatment plants biogas;
• Small hydro power plants.
Type of measure
Direct subsidy

 ICS - HS Code
Subsidy amount Implementation period
The programme is expected to last up to 15 years, no longer than up to 31 December 2035
Keywords
Bio
Energy
Renewable
Subsidies and Countervailing Measures G/SCM/N/343/EU/ADD.21 European Union: Poland 2020 General environmental protection Tax concessions, Investment measures All products/economic activities
THE LAW ON THE SUPPORT OF NEW INVESTMENTS (POLAND…
THE LAW ON THE SUPPORT OF NEW INVESTMENTS (POLAND: INVESTMENT ZONE)
[...]
The regulation responds to the need of adjusting the principles and mode of supporting of new investments to the changing social and economic realities. One of the projected effects of the government’s policy is a sustainable economic growth and a sustainable territorial development
Environment related objective
Promoting sustainable regional development through support of initial investment across Poland irrespective of size of enterprise and location of investment project.
Measure description Coverage of the measure
THE LAW ON THE SUPPORT OF NEW INVESTMENTS (POLAND: INVESTMENT ZONE)
[...]
The regulation responds to the need of adjusting the principles and mode of supporting of new investments to the changing social and economic realities. One of the projected effects of the government’s policy is a sustainable economic growth and a sustainable territorial development
All investors, irrespective of their size and, the country of origin, planning to execute investment projects in Poland, meeting the investment project requirements pursuant to the Act on Support for New Investments of 10 May 2018 and the respective regulations mentioned in item 4.4.
Type of measure
Tax Exemption
 ICS - HS Code
Subsidy amount Implementation period
Since the Programme entered into force in 2018 this notification covers state aid granted only in the year 2018.
Keywords
Sustainable
Subsidies and Countervailing Measures G/SCM/N/343/EU/ADD.21 European Union: Poland 2020
Sustainable mining management, Water management…
Sustainable mining management, Water management and conservation
 Grants and direct payments Mining
Hard Coal Sector Programme: Grants and waiver of…
Hard Coal Sector Programme:
Grants and waiver of contributions to PFRON (State Fund for Rehabilitation of Disabled People) and charges and penalties payable to NFOŚiGW (National Fund for Environmental Protection and Water Management).
Environment related objective
Charges and penalties payable to NFOŚiGW (National Fund for Environmental Protection and Water Management. The aid will be used to finance production costs not covered by with revenues from coal sales, including costs related to the production, enrichment and sale of coal, such as labor costs, costs of materials, energy, external services, depreciation, capital costs and other costs.
Measure description Coverage of the measure
Hard Coal Sector Programme:
Grants and waiver of contributions to PFRON (State Fund for Rehabilitation of Disabled People) and charges and penalties payable to NFOŚiGW (National Fund for Environmental Protection and Water Management).
Mining enterprises
Type of measure
Grants
ICS - HS Code
Subsidy amount Implementation period
Over 2015 aid was granted under The Decision of The European Commission approved aid programme for years 2011 – 2015 SA.33013 (2011/N).

Over 2016 aid was granted under The Decision of The European Commission approved aid programme for years 2015 – 2018 41161 (2015/N).
Keywords
Energy
Environment
Water
Import Licensing Procedures G/LIC/N/3/EU/9 European Union 2020
MEAs implementation and compliance, Ozone layer…
MEAs implementation and compliance, Ozone layer protection
 Ban/Prohibition, Import licences, Import quotas Chemicals, Manufacturing
3 The import of ozone-depleting substances (ODS)…
3 The import of ozone-depleting substances (ODS) is subject to licensing. In the context of the Vienna Convention for the Protection of the Ozone Layer and the Montreal Protocol on the substances that deplete the ozone layer, the European Commission issues ODS licences based on applications submitted via the ODS Licensing System. Imports (as well as exports) of controlled substances, referred to hereby as ozone depleting substances (ODS) and products and equipment containing or relying on ODS are prohibited. However, there are exemptions to this prohibition.
Environment related objective
Protection of environment against ozone depleting substances; MEA implementation (Vienna Convention and Montreal Protocol).
Measure description Coverage of the measure
3 The import of ozone-depleting substances (ODS) is subject to licensing. In the context of the Vienna Convention for the Protection of the Ozone Layer and the Montreal Protocol on the substances that deplete the ozone layer, the European Commission issues ODS licences based on applications submitted via the ODS Licensing System. Imports (as well as exports) of controlled substances, referred to hereby as ozone depleting substances (ODS) and products and equipment containing or relying on ODS are prohibited. However, there are exemptions to this prohibition.
Ozone depleting substances - CFC, HBFC, HCFC
Type of measure
Import licensing: prohibition; import quota
 ICS - HS Code
Subsidy amount Implementation period
Date of entry into force on 16 September 2009
Keywords
Hazardous
MEAs
Ozone
Import Licensing Procedures G/LIC/N/3/EU/9 European Union 2020
Climate change mitigation and adaptation, MEAs…
Climate change mitigation and adaptation, MEAs implementation and compliance, Ozone layer protection
 Export licences, Import licences, Import quotas Chemicals, Manufacturing
4 Companies must have a prior valid registration…
4 Companies must have a prior valid registration in the F-Gas Portal and HFC Licensing System (the registry) to import and export fluorinated gases (f-gases) into and from the European Union. A valid registration equals to a licence to import and export these gases, as required under the Montreal Protocol. In addition, for import of bulk hydrofluorocarbons (HFCs) it is a requirement that the quantity of HFCs placed on the market are covered by quota on an annual basis.
[...]
Also, the placing on the market of certain products and equipment containing f-gases with a certain global warming potential are prohibited and the placing on the market of non-refillable containers of fluorinated gases for certain uses is forbidden. [...]
Environment related objective
To reduce emissions from fluorinated greenhouse gases; to implement the Paris Agreement under the United Nations Framework Convention on Climate Change; Montreal Protocol.
Measure description Coverage of the measure
4 Companies must have a prior valid registration in the F-Gas Portal and HFC Licensing System (the registry) to import and export fluorinated gases (f-gases) into and from the European Union. A valid registration equals to a licence to import and export these gases, as required under the Montreal Protocol. In addition, for import of bulk hydrofluorocarbons (HFCs) it is a requirement that the quantity of HFCs placed on the market are covered by quota on an annual basis.
[...]
Also, the placing on the market of certain products and equipment containing f-gases with a certain global warming potential are prohibited and the placing on the market of non-refillable containers of fluorinated gases for certain uses is forbidden. [...]
Hydrofluorocarbons (HFCS) Fluorinated Gases
Type of measure
Import licenses; Export licenses; Import quota
 ICS - HS Code
Subsidy amount Implementation period
16 April 2014
Keywords
Climate
Green
MEAs
Ozone
Import Licensing Procedures G/LIC/N/3/EU/9 European Union 2020
Chemical, toxic and hazardous substances…
Chemical, toxic and hazardous substances management, MEAs implementation and compliance, Waste management and recycling
 Import licences Other
6 The import of waste into the EU is for some…
6 The import of waste into the EU is for some waste controlled under a permit system administered by the national competent authorities. Its requirements are tied in with those of the Basel Convention on the Control of Transboundary Movements of Hazardous Wastes and their Disposal.
Environment related objective
To ensure that trans-boundary movements of hazardous wastes and other wastes is to be reduced to the minimum consistent with the environmentally sound and efficient management of such wastes and to be conducted in such a manner which will protect human health and the environment against the adverse effects which may result from such movement
Measure description Coverage of the measure
6 The import of waste into the EU is for some waste controlled under a permit system administered by the national competent authorities. Its requirements are tied in with those of the Basel Convention on the Control of Transboundary Movements of Hazardous Wastes and their Disposal.
The system applies to hazardous wastes and other wastes as listed in the schedules of the Basel Convention originating in and coming from all countries that are a party to the Basel Convention or OECD
Type of measure
Import permit
 ICS - HS Code
Subsidy amount Implementation period
14 June 2006
Keywords
Environment
Hazardous
MEAs
Waste