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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/372/EU/ADD.20 European Union: Netherlands 2021 General environmental protection Income or price support, Tax concessions Energy, Manufacturing
REGULATION ON ENVIRONMENTAL INVESTMENT DEDUCTION …
REGULATION ON ENVIRONMENTAL INVESTMENT DEDUCTION (MIA) AND ACCELERATED DEPRECIATION OF ENVIRONMENTAL INVESTMENTS (VAMIL):
• MIA: Environmental Investment Deduction (in Dutch: Milieu Investerings Aftrek).
• VAMIL: Acclerated Depreciation of Environmental Investments (in Dutch: Vervroegde Afschrijving Milieu Investeringen).
Environment related objective
The aim is 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):
• MIA: Environmental Investment Deduction (in Dutch: Milieu Investerings Aftrek).
• VAMIL: Acclerated Depreciation of Environmental Investments (in Dutch: Vervroegde Afschrijving Milieu Investeringen).
Capital equipment
Type of measure
The subsidy is granted as a tax measure. For environmental investment deduction the advantage for the recipient is a reduction in the firm's tax burden in the form of a reduction in the amount of tax (MIA). The environmental investment deduction for capital equipment of the "Milieulijst 2019", and Milieulijst 2020", falls in three categories: 13.5%, 27% and 36%.

For accelerated depreciation of environmental investments (VAMIL) the advantage for the recipient comes in the form of a liquidity advantage and a possible interest advantage. It enables the firm to freely determine the moment and extent of the depreciation of 75% of the environmental investments.
 ICS - HS Code
Subsidy amount Implementation period
Until at least 2022. The VAMIL measure was initiated in 1999. The MIA measure was initiated in 2000.
Keywords
Environment
Subsidies and Countervailing Measures G/SCM/N/372/EU/ADD.20 European Union: Netherlands 2021 General environmental protection Tax concessions All products/economic activities SUBSIDY SCHEME GREEN FUNDS
Environment related objective
The aim of this subsidy scheme is 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/372/EU/ADD.20 European Union: Netherlands 2021
Alternative and renewable energy, Climate change…
Alternative and renewable energy, Climate change mitigation and adaptation
 Grants and direct payments Energy SDG RESULTS: ACCESS TO RENEWABLE ENERGY
Environment related objective
The grant programme aims to connect a total of 2 million poor people to modern energy services through cooperation with the private sector. This involves achieving results in terms of access to clean cooking with renewable energy and to decentralised renewable electricity in households. The grant programme aims to do this by reducing commercial market constraints by providing a financial incentive to the private sector to mitigate temporary risks to market development in renewable energy in developing countries and reduce associated innovation costs.
Measure description Coverage of the measure
SDG RESULTS: ACCESS TO RENEWABLE ENERGY
Renewable energy sector
Type of measure
Grant
 ICS - HS Code
Subsidy amount Implementation period
This programme runs from 2020 up until 2024.
Keywords
Clean
Energy
Renewable
Subsidies and Countervailing Measures G/SCM/N/372/EU/ADD.21 European Union: Poland 2021 Alternative and renewable energy Tax concessions Energy
EXEMPTION FROM EXCISE DUTY FOR RENEWABLE ENERGY …
EXEMPTION FROM EXCISE DUTY FOR RENEWABLE ENERGY (FOR YEARS 2019 - 2020):
Exemption from excise duty for renewable energy is granted by the Minister of Finance and it covers electricity produced from renewable sources under the formal remission of certificate of origin, as defined in the energy law.
Environment related objective
Directive 2009/28/EC of the European Parliament and of the Council of 23 April 2009 on the promotion of the use of energy from renewable sources and amending and subsequently repealing Directives 2001/77/EC and 2003/30/EC sets targets for each Member State that are calculated according to the share of energy from renewable sources in its gross final consumption for 2020. The exemption from excise duty for renewable energy was established in order to facilitate achievement of the above-mentioned target by 2020.
Measure description Coverage of the measure
EXEMPTION FROM EXCISE DUTY FOR RENEWABLE ENERGY (FOR YEARS 2019 - 2020):
Exemption from excise duty for renewable energy is granted by the Minister of Finance and it covers electricity produced from renewable sources under the formal remission of certificate of origin, as defined in the energy law.
Renewable energy producers.
Type of measure
Exemption from excise duty.
 ICS - HS Code
Subsidy amount Implementation period
This notification covers period from 2019 to 2020.
Keywords
Energy
Renewable
Subsidies and Countervailing Measures G/SCM/N/372/EU/ADD.21 European Union: Poland 2021 General environmental protection Loans and financing Other GUARANTEES AND WARRANTIES OF THE STATE TREASURY
Environment related objective
To provide guarantees and warranties to repayment of loans for the financing of environment protection as an investment goals
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 are financing the following undertakings:
In 2019:
Projects concerning railway sector 6.4%;
Projects concerning road sector 93.6%.
In 2020:
Projects concerning railway sector 69.5%;
Projects concerning road sector 30.5%.
Type of measure
a) guarantees and warranties to the creditors to repay the loans completely or partially with interests and costs directly related to the loan;
b) guarantees and warranties for the fulfillment of the bond issuer's provision of monetary consideration with respect to issued bonds;
c) guarantees and warranties for the performance of obligations arising from a transaction securing against the interest rate change risk or against the currency risk associated with the loan or the issue of bonds covered by a State Treasury warranty;
d) guarantees and warranties to the foreign banks or foreign financial institutions to repay loans if these institutions granted warranty to the borrower;
e) warranty for payment of compensation for destroyed, damaged or stolen exhibits
 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 2019 - 2020.
Keywords
Environment
Subsidies and Countervailing Measures G/SCM/N/372/EU/ADD.21 European Union: Poland 2021 Alternative and renewable energy 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:
Feed-in Tariff and Feed-in Premium direct subsidies granted to the renewable energy producers, under the Act on Renewable Energy Sources of 20 February 2015 (further "RES-Act"), introduced by the Act amending the Act on Renewable Energy Sources of 7 June 2018. (...)
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, hydro and biomass 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:
Feed-in Tariff and Feed-in Premium direct subsidies granted to the renewable energy producers, under the Act on Renewable Energy Sources of 20 February 2015 (further "RES-Act"), introduced by the Act amending the Act on Renewable Energy Sources of 7 June 2018. (...)
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;
• Other type of biogas;
• Hydro power.
Type of measure
The Feed-in Tariff is available for unused electricity from biogas and hydro power installations under 500 kW (RES-Act, Art. 70a).
The Feed-in Premium is available for unused electricity from biogas and hydropower installations above 500 kW and below 1 MW.
 ICS - HS Code
Subsidy amount Implementation period
The programme is to last until 30 June 2021
Keywords
Bio
Energy
Environment
Renewable
Subsidies and Countervailing Measures G/SCM/N/372/EU/ADD.21 European Union: Poland 2021 Sustainable mining management Grants and direct payments Mining
HARD COAL SECTOR PROGRAMME: The programme…
HARD COAL SECTOR PROGRAMME:
The programme relates to payments of funds to cover costs resulting from the restructuring of the coal sector that are not related to current production and to cover exceptional costs. The legal basis for granting the aid was the Act of 7 September 2007 on functioning of hard coal mining, together with implementing acts laying down detailed rules on the granting of aid.
Environment related objective
To provide waivers of charges and penalties payable to NFOŚiGW (National Fund for Environmental Protection and Water Management).
Measure description Coverage of the measure
HARD COAL SECTOR PROGRAMME:
The programme relates to payments of funds to cover costs resulting from the restructuring of the coal sector that are not related to current production and to cover exceptional costs. The legal basis for granting the aid was the Act of 7 September 2007 on functioning of hard coal mining, together with implementing acts laying down detailed rules on the granting of aid.
Mining enterprises.
Type of measure
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).
 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
Environment
Water
Subsidies and Countervailing Measures G/SCM/N/372/EU/ADD.21 European Union: Poland 2021 Other environmental risks mitigation Tax concessions 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 from the CIT and PIT on the basis of the Act on Support for New Investments of 10 May 2018 and the relevant regulations mentioned in previous item 9.4.
 ICS - HS Code
Subsidy amount Implementation period
Since the Programme entered into force in 2018 this notification covers the period of 2018 - 2020.
Keywords
Sustainable
Subsidies and Countervailing Measures G/SCM/N/372/EU/ADD.22 European Union: Portugal 2021 Sustainable agriculture management Grants and direct payments Agriculture
PORTUGAL (MAINLAND): EUROPEAN AGRICULTURAL…
PORTUGAL (MAINLAND): EUROPEAN AGRICULTURAL GUARANTEE FUND (EAGF): Interventions in agricultural markets per sector:
(...)
- Fruit and vegetables: Operational programmes Objectives of the Operational programmes: improve the competitiveness and market orientation of the fruit and vegetable sector, reduce producers' income fluctuations resulting from crises, promote consumption – so contributing to improved public health – and enhance environmental safeguards.
(...)
Environment related objective
To enhance environmental safeguards for fruits and vegetable production
Measure description Coverage of the measure
PORTUGAL (MAINLAND): EUROPEAN AGRICULTURAL GUARANTEE FUND (EAGF): Interventions in agricultural markets per sector:
(...)
- Fruit and vegetables: Operational programmes Objectives of the Operational programmes: improve the competitiveness and market orientation of the fruit and vegetable sector, reduce producers' income fluctuations resulting from crises, promote consumption – so contributing to improved public health – and enhance environmental safeguards.
(...)
- Fruit and vegetables Operational programmes: Producers organizations.
Type of measure
Support is provided through non refundable subsidies.
 ICS - HS Code
Subsidy amount Implementation period
- Fruit and vegetables Operational programmes: annual (application may last 3 to 5 years)
Keywords
Environment
Subsidies and Countervailing Measures G/SCM/N/372/EU/ADD.22 European Union: Portugal 2021
Alternative and renewable energy, Biodiversity…
Alternative and renewable energy, Biodiversity and ecosystem, Climate change mitigation and adaptation, Energy conservation and efficiency, Natural resources conservation, Soil management and conservation, Sustainable agriculture management, Sustainable forestry management, Water management and conservation
 Grants and direct payments Agriculture
PORTUGAL (MAINLAND): EUROPEAN AGRICULTURAL FUND…
PORTUGAL (MAINLAND): EUROPEAN AGRICULTURAL FUND FOR RURAL DEVELOPMENT (EAFRD): PDR2020 – Rural Development Programme for Mainland Portugal:
The achievement of the objectives of rural development, which contribute to the Europe 2020 strategy for smart, sustainable and inclusive growth, shall be pursued through the following six Union priorities for rural development, which reflect the relevant Thematic Objectives of the CSF:
(1) Fostering knowledge transfer and innovation in agriculture, forestry, and rural areas with a focus on the following areas: fostering innovation, cooperation, and the development of the knowledge base in rural areas; strengthening the links between agriculture, food production and forestry and research and innovation, including for the purpose of improved environmental management and performance; fostering lifelong learning and vocational training in the agricultural and forestry sectors.
(2) Enhancing farm viability and competitiveness of all types of agriculture in all regions and promoting innovative farm technologies and the sustainable management of forests, with a focus on the following areas: improving the economic performance of all farms and facilitating farm restructuring and modernisation, notably with a view to increasing market participation and orientation as well as agricultural diversification (...)
(...)
(4) Restoring, preserving and enhancing ecosystems related to agriculture and forestry, with a focus on the following areas: restoring, preserving and enhancing biodiversity, including in Natura 2000 areas, and in areas facing natural or other specific constraints, and high nature value farming, as well as the state of European landscapes; improving water management, including fertiliser and pesticide management; preventing soil erosion and improving soil management.
Promoting resource efficiency and supporting the shift towards a low carbon and climate resilient economy in agriculture, food and forestry sectors, with a focus on the following areas: increasing efficiency in water use by agriculture; increasing efficiency in energy use in agriculture and food processing; facilitating the supply and use of renewable sources of energy, of by products, wastes and residues and of other non food raw material, for the purposes of the bio economy; reducing greenhouse gas and ammonia emissions from agriculture; fostering carbon conservation and sequestration in agriculture and forestry;
(...)
Environment related objective
Support for rural development, including for activities in the food and non food sector and in forestry, shall contribute to fostering the competitiveness of agriculture; ensuring the sustainable management of natural resources, and climate action; achieving a balanced territorial development of rural economies
Measure description Coverage of the measure
PORTUGAL (MAINLAND): EUROPEAN AGRICULTURAL FUND FOR RURAL DEVELOPMENT (EAFRD): PDR2020 – Rural Development Programme for Mainland Portugal:
The achievement of the objectives of rural development, which contribute to the Europe 2020 strategy for smart, sustainable and inclusive growth, shall be pursued through the following six Union priorities for rural development, which reflect the relevant Thematic Objectives of the CSF:
(1) Fostering knowledge transfer and innovation in agriculture, forestry, and rural areas with a focus on the following areas: fostering innovation, cooperation, and the development of the knowledge base in rural areas; strengthening the links between agriculture, food production and forestry and research and innovation, including for the purpose of improved environmental management and performance; fostering lifelong learning and vocational training in the agricultural and forestry sectors.
(2) Enhancing farm viability and competitiveness of all types of agriculture in all regions and promoting innovative farm technologies and the sustainable management of forests, with a focus on the following areas: improving the economic performance of all farms and facilitating farm restructuring and modernisation, notably with a view to increasing market participation and orientation as well as agricultural diversification (...)
(...)
(4) Restoring, preserving and enhancing ecosystems related to agriculture and forestry, with a focus on the following areas: restoring, preserving and enhancing biodiversity, including in Natura 2000 areas, and in areas facing natural or other specific constraints, and high nature value farming, as well as the state of European landscapes; improving water management, including fertiliser and pesticide management; preventing soil erosion and improving soil management.
Promoting resource efficiency and supporting the shift towards a low carbon and climate resilient economy in agriculture, food and forestry sectors, with a focus on the following areas: increasing efficiency in water use by agriculture; increasing efficiency in energy use in agriculture and food processing; facilitating the supply and use of renewable sources of energy, of by products, wastes and residues and of other non food raw material, for the purposes of the bio economy; reducing greenhouse gas and ammonia emissions from agriculture; fostering carbon conservation and sequestration in agriculture and forestry;
(...)
The beneficiaries of the Programme are:
• Farmers, individuals or legal persons exercising an agricultural activity; enterprises and producers' organisations, processing & marketing SME enterprises that process & market agricultural products;
• Young farmers under the first setting up regime;
• Forest producers/owners or their associations;
(...)
Type of measure
Support is provided through non refundable subsidies
 ICS - HS Code
Subsidy amount Implementation period
2014 2020.
Keywords
Climate
Conservation
Eco
Emissions
Energy
Environment
Forest
Green
Renewable
Soil
Sustainable
Water