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Document 52026PC0298
Proposal for a COUNCIL IMPLEMENTING DECISION amending the Implementing Decision of 4 October 2022 on the approval of the assessment of the recovery and resilience plan for the Netherlands
Proposal for a COUNCIL IMPLEMENTING DECISION amending the Implementing Decision of 4 October 2022 on the approval of the assessment of the recovery and resilience plan for the Netherlands
Proposal for a COUNCIL IMPLEMENTING DECISION amending the Implementing Decision of 4 October 2022 on the approval of the assessment of the recovery and resilience plan for the Netherlands
COM/2026/298 final
EUROPEAN COMMISSION
Brussels, 18.6.2026
COM(2026) 298 final
2026/0161(NLE)
Proposal for a
COUNCIL IMPLEMENTING DECISION
amending the Implementing Decision of 4 October 2022 on the approval of the assessment of the recovery and resilience plan for the Netherlands
{SWD(2026) 161 final}
2026/0161 (NLE)
Proposal for a
COUNCIL IMPLEMENTING DECISION
amending the Implementing Decision of 4 October 2022 on the approval of the assessment of the recovery and resilience plan for the Netherlands
THE COUNCIL OF THE EUROPEAN UNION,
Having regard to the Treaty on the Functioning of the European Union,
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 1 , and in particular Article 20(1) thereof,
Having regard to the proposal from the European Commission,
Whereas:
(1)Following the submission of the national recovery and resilience plan (‘RRP’) by the Netherlands on 8 July 2022, the Commission proposed its positive assessment to the Council. On 4 October 2022, the Council approved the positive assessment by means of an implementing decision 2 (‘the Council Implementing Decision of 4 October 2022’). The Council Implementing Decision of 4 October 2022 was amended by the Council Implementing Decisions of 17 October 2023 3 , 5 November 2024 4 , 13 May 2025 5 and 20 January 2026 6 .
(2)On 22 May 2026, the Netherlands made a reasoned request to the Commission to make a proposal to amend the Council Implementing Decision of 4 October 2022 in accordance with Article 21(1) of Regulation (EU) 2021/241 on the grounds that the RRP is partially no longer achievable because of objective circumstances. On that basis, the Netherlands has submitted an amended RRP.
Amendments based on Article 21 of Regulation (EU) 2021/241
(3)The amendments to the RRP submitted by the Netherlands because of objective circumstances concern 12 measures.
(4)The Netherlands has explained that one measure is partially no longer achievable, due to the high administrative burden required to verify the implementation of the measure. This concerns C1.1 I1 Offshore wind. On this basis, the Netherlands has requested that this measure be amended. The Council Implementing Decision of 4 October 2022 should be amended accordingly.
(5)The Netherlands has explained that one measure is partially no longer achievable, due to a combination of delays in the supply of equipment, technical challenges and issues originating from grid congestion which has deteriorated, especially in locations of importance to the implementation of the measure. This concerns C1.1 I3 Inland waterway energy transition, project Zero Emission Services (ZES). On this basis, the Netherlands has requested that this measure be amended. The Council Implementing Decision of 4 October 2022 should be amended accordingly.
(6)The Netherlands has explained that one measure is partially no longer achievable, due to delays caused by exceptionally heavy precipitation, preventing works from being carried out. This concerns C1.2 I1 Nature programme. On this basis, the Netherlands has requested that this measure be amended. The Council Implementing Decision of 4 October 2022 should be amended accordingly.
(7)The Netherlands has explained that one measure is partially no longer achievable, due to risk of double funding with another European Union’s funding programme that would affect the same outputs. This concerns C2.2 I2 Safe, smart and sustainable mobility. On this basis, the Netherlands has requested that this measure be removed. The Council Implementing Decision of 4 October 2022 should be amended accordingly.
(8)The Netherlands has explained that two measures are partially no longer achievable, due to persistently elevated financing costs, labour shortages in the construction sector and lower-than expected demand. This concerns C3.1 I1 Unlocking new construction projects and C3.2 I1 Subsidy scheme for sustainability of public sector real estate. On this basis, the Netherlands has requested that this measure be removed. The Council Implementing Decision of 4 October 2022 should be amended accordingly.
(9)The Netherlands has explained that three measures have been amended to implement better alternatives in order to achieve their original ambition. This concerns C4.1 R2 Disability insurance for self-employed persons (renamed Reform C4.1 R2 Providing more certainty for flex workers and additional new Reform C4.1 R5 Abolishment of the old age reserve), C4.1 R3 Reform of the second pillar of the pension system, and C4.1 R4 Tackling bogus self-employment. On this basis, the Netherlands has requested that those measures be amended. The Council Implementing Decision of 4 October 2022 should be amended accordingly.
(10)Following the decrease in the level of implementation of measures in accordance with Article 21 of Regulation (EU) 2021/241, the Netherlands has requested to use the resources freed up by the decrease in the level of their implementation to increase the level of implementation of three measures. This concerns C1.1 I6 AanZET, C2.2 I1 European Rail Traffic Management System (ERTMS), and C3.2 I2 Investment subsidy for sustainable energy and energy savings. On this basis, the Netherlands has requested that the level of implementation of three measures be increased (C1.1 I6, C2.2 I1, C3.2 I2). The Council Implementing Decision of 4 October 2022 should be amended accordingly.
Corrections of clerical errors
(11)One clerical error has been identified in the text of the Council Implementing Decision, affecting one target and one measure under one component. The Council Implementing Decision should be amended to correct this clerical error that does not reflect the content of the RRP submitted to the Commission on 8 July 2022, as agreed between the Commission and the Netherlands. This clerical error relates to target 56 of C2.2 I3 Intelligent roadside stations (iWKS) under component Accelerating the Digital Transformation. This correction does not affect the implementation of the measure concerned.
Commission’s assessment
(12)The Commission has assessed the amended RRP against the assessment criteria laid down in Article 19(3) of Regulation (EU) 2021/241.
Contribution to the green transition including biodiversity
(13)In accordance with Article 19(3), point (e), of, and criterion 2.5 of Annex V to, Regulation (EU) 2021/241, the amended 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 56.2% of the amended RRP’s total allocation and 100% of the total estimated costs of measures in the REPowerEU chapter calculated in accordance with the methodology set out in Annex VI to Regulation (EU) 2021/241. In accordance with Article 17 of Regulation (EU) 2021/241, the amended RRP is consistent with the information included in the National Energy and Climate Plan 2021-2030.
(14)The Netherlands has requested a decrease in the level of implementation of certain measures and to use the resources to upscale three measures, namely C1.1 I6 AanZET, C2.2 I1 European Rail Traffic Management System (ERTMS), and C3.2 I2 Investment subsidy for sustainable energy and energy savings. These changes account for a slight positive change in the contribution of the amended RRP to the green transition. The measures in the amended RRP continue to significantly contribute to the green transition.
Contribution to the digital transition
(15)In accordance with Article 19(3), point (f), of, and criterion 2.6 of Annex V to, Regulation (EU) 2021/241, the amended 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 28.2% of the amended RRP’s total allocation calculated in accordance with the methodology set out in Annex VII to that Regulation.
(16)The Netherlands has requested a decrease in the level of implementation of certain measures and to use the resources upscale three measures, namely C1.1 I6 AanZET, C2.2 I1 European Rail Traffic Management System (ERTMS), and C3.2 I2 Investment subsidy for sustainable energy and energy savings. These changes account for a slight negative change in the contribution of the amended RRP to the digital transition. The measures in the amended RRP continue to significantly contribute to the digital transition.
Costing
(17)In accordance with Article 19(3), point (i), of, and criterion 2.9 of Annex V to, Regulation (EU) 2021/241, the justification provided in the amended RRP on the amount of the estimated total cost 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.
(18)The cost information provided by the Netherlands for the amended RRP is detailed and well substantiated. Moreover, the Netherlands submitted separate documents, including more elaborate descriptions of the methodology underlying the cost calculations and explanations of how past projects relate to the cost estimates of the amended measures as documentation, as well as on the additionality of EU funding where applicable. The assessment of the cost estimates and supporting information shows that the majority of the costs of the amended measures are well justified, reasonable and plausible, and do not include costs covered by existing or planned Union financing. Finally, the amount of the estimated total costs of the RRP is in line with the principle of cost efficiency and commensurate to the expected national economic and social impact. Therefore, a B rating is warranted for the amended RRP.
Any other assessment criteria
(19)The Commission considers that the amendments put forward by the Netherlands do not affect the positive assessment of the RRP set out in the Council Implementing Decision of 4 October 2022 on the approval of the assessment of the RRP for the Netherlands regarding the relevance, effectiveness, efficiency and coherence of the RRP against the assessment criteria laid down in Article 19(3), points (a), (b), (c), (d), (da), (db), (g), (h), (j) and (k).
Measures supporting investment operations contributing to the objectives of the Strategic Technologies for Europe Platform (STEP)
(20)In accordance with Article 4(4) of Regulation (EU) 2024/795, the Netherlands considered as a matter of priority projects that have been awarded a Sovereignty Seal pursuant to Article 4(1) of Regulation (EU) 2024/795. However, the Netherlands considered that no project having been awarded a Sovereignty Seal was to be included in the amended RRP given the limited amount of funding per project and the challenges of ensuring feasibility within the timeframe of the RRF. Therefore, the Netherlands prioritised upscaling existing RRP measures.
Positive assessment
(21)Following the positive assessment by the Commission of the amended 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, the reforms and investment projects necessary for the implementation of the amended RRP, the relevant milestones, targets and indicators, and the amount made available from the Union for the implementation of the amended RRP should be set out.
Financial contribution
(22)The estimated total costs of the Netherlands’s amended RRP is EUR 5 443 259 340. As the amount of the estimated total cost of the amended RRP is higher than the updated maximum financial contribution available for the Netherlands, the financial contribution determined in accordance with Article 4a of Regulation (EU) 2021/1755 of the European Parliament and of the Council 7 , and with Article 20(4) and Article 21a(6) of Regulation (EU) 2021/241 that is allocated for the Netherlands’s amended RRP should be equal to EUR 5 441 423 046. Therefore, the financial contribution made available to the Netherlands remains unchanged.
(23)The Council Implementing Decision of 4 October 2022 should therefore be amended accordingly. For the sake of clarity, the Annex to the Council Implementing Decision of 4 October 2022 should be replaced entirely.
(24)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. It does not override the requirement for Member States to notify instances of potential State aid to the Commission under Article 108 of the Treaty,
HAS ADOPTED THIS DECISION:
Article 1
Approval of the assessment of the RRP
The assessment of the amended RRP for the Netherlands on the basis of the criteria provided for in Article 19(3) of Regulation (EU) 2021/241 is approved.
Article 2
Amendments
The Council Implementing Decision of 4 October 2022 on the approval of the assessment of the recovery and resilience plan for the Netherlands is amended as follows:
the Annex is replaced by the text set out in the Annex to this Decision.
Article 3
Addressee
This Decision is addressed to the Kingdom of the Netherlands.
Done at Brussels,
For the Council
The President
EUROPEAN COMMISSION
Brussels, 18.6.2026
COM(2026) 298 final
ANNEX
to the
Proposal for a COUNCIL IMPLEMENTING DECISION
amending the Implementing Decision of 4 October 2022 on the approval of the assessment of the recovery and resilience plan for the Netherlands
{SWD(2026) 161 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).
1.1.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, switch to more climate-friendly sources of energy and reduce CO2 emissions. The reform consists in a combination of tariff changes and structural adjustments to energy taxation.
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 vehicle taxation
The objective of this reform is to reduce the amount of kilometres travelled by fossil-fuelled vehicles. The reform consists in the phasing out of a motor vehicle and motorcycle purchase tax exemption for fossil-fuelled vans of entrepreneurs, the introduction of a levy for trucks based on mileage and the publication of a multi-year truck levy rebate programme.
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. The reform consists in the entry into force of the Energy Law.
Investment C1.1 I1: Offshore wind
The objective of this investment is to increase the capacity of wind power generation. The investment consists in the grants awarded for projects that contribute to the enhancement and/or restauration of nature, the publication of research reports, the signature of certificates of completion for sensors on two static monitoring stations, the signature of governance agreements, the signature of administrative agreements, the adoption of the decision(s) on the Ecological Impulse Package Wadden Sea and the adoption of the decision(s) on actions for compensation for and mitigation of the salinisation of agricultural land.
Investment C1.1 I2: Green power of hydrogen
The objective of this investment is to accelerate and scale up a green hydrogen ecosystem in the Netherlands. The investment consists in the publication of a human capital agenda, the construction of demonstration facilities and research projects.
Investment C1.1 I3: Inland waterway energy transition, project Zero Emission Services (ZES)
The objective of this investment is to deploy fully electric, zero-emission inland waterway transport. The investment consists in the installation of exchangeable energy containers and docking stations for vessels.
Investment C1.1 I4: Aviation in transition
The objective of this investment is to make the Dutch aviation sector sustainable. The investment consists in the National Growth Fund Committee attesting that the Hydrogen and Optimisation (HOT) project is ready for the second phase, the National Growth Fund Committee attesting that the Hydrogen Aircraft Powertrain and Storage Systems (HAPSS) project is ready for the second phase and the think tank “Flying Vision” publishing a roadmap towards climate-neutral aviation.
Investment C1.1 I5: Subsidy scheme for electric personal vehicles (SEPP)
The objective of this investment is to stimulate and accelerate green mobility. The investment consists in providing financial support for the purchase or lease of electric personal vehicles.
Investment C1.1 I6: AanZET
The objective of this investment is to encourage the purchase of new emission-free trucks by companies and non-profit institutions, in order to reduce the CO2 emissions. The investment consists in providing financial support for the purchase of zero-emission trucks.
Investment C1.2 I1: Nature programme
The objective of this investment is to reduce the negative effects of nitrogen emissions in the Netherlands, which have notably affected species and habitats, and restore vulnerable nature. The investment consists in the submission of provincial implementation programmes and actions taken, the disbursement of funds to land managers and the submission of reports.
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 is estimated to reduce ammonia emissions by about 900 000 kg compared to 2019.
The implementation of the investment shall be completed by 30 June 2023.
1.2.Milestones, targets, indicators, and timetable for monitoring and implementation for non-repayable financial support
|
Sequential Number |
Measure (Reform or Investment) |
Milestone/ Target |
Name |
Qualitative indicators (for milestones) |
Quantitative indicators (for targets) |
Indicative timeline for completion |
Description and clear definition of each milestone and target |
|||
|
Unit of measure |
Baseline |
Goal |
Q |
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 legislation 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 at least 2.5 cents/m³ in real terms in 2024 compared to 2023 and this rate increase shall rise to at least 3.5 cents/m³ in real terms in 2026. The first band tariff on electricity shall be decreased by at least 2.5 cents/kWh in real terms in 2024 compared to 2023 and this rate decrease shall rise to at least 3.5 cents/kWh in real terms in 2026. b)The tariffs on the use of electricity in the second and third bands shall be reduced in 2024 compared to 2023 in real terms. c)The energy tariff structure shall be made less degressive by increasing the rates in both the highest gas and electricity consumption bands. d)The annual lump sum amount of the energy tax reduction for consumers of electricity shall be set to at least EUR 493.27 per electricity connection in 2023. |
|||
|
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 introduction of a CO2 price that shall be paid by greenhouse horticulture businesses for their CO2 emissions. This CO2 price shall be set at least EUR 9.50 per ton CO2 in 2025 and EUR 11.14 per ton CO2 in 2026. b)The exemption from the energy tax for the consumption of natural gas in installations for electricity generation shall be limited to at most 0.2808 Nm³ per kWh of electricity generated in 2025, and to at most 0.2635 Nm³ per kWh of electricity generated in 2026. The law shall further limit the exemption from the energy tax for the consumption of natural gas in the years 2027 – 2030 and require that in 2030 the exemption is at most 0.1896 Nm³ per kWh of electricity generated. c)The reduced rate in the energy tax for the consumption of natural gas for the use of heating in the greenhouse horticulture shall be limited as follows: -in 2025, for the band up to 170 000 m3, the tariff shall be at least 23% of the regular tariff for natural gas in that band, as established in the Environmental Taxes Act (Wet belasting milieugrondslag), and for the band between 170 000 m3 and 1 000 000 m3, the tariff shall be at least 43% of the regular tariff for natural gas in that band; -in 2026, for the band up to 170 000 m3, the tariff shall be at least 30% of the regular tariff for natural gas in that band, as established in the Environmental Taxes Act (Wet belasting milieugrondslag) and for the band between 170 000 m3 and 1 000 000 m3, the tariff shall be at least 48% of the regular tariff for natural gas in that band. The law shall abolish the reduced rate by 2035. |
|||
|
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 vehicle 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 entrepreneurs as defined in article 7 of the VAT Act (Wet op de omzetbelasting 1968). |
|||
|
7 |
C1.1 R4-2 Reform of vehicle taxation |
Milestone |
Entry into force of the law introducing a levy for trucks, based on mileage |
Provision in a Royal Decree providing for the entry into force of the law introducing a levy for trucks, based on mileage |
Q2 |
2026 |
Entry into force of the law introducing a levy for trucks, based on mileage. The law shall establish the specifications of the type of levy, how the rate shall be structured and how registration of mileage shall be determined. |
|||
|
8 |
C1.1 R4-3 Reform of vehicle taxation |
Milestone |
Publication of a multi-year truck levy rebate programme |
Publication of a multi-year truck levy rebate programme |
Q2 |
2025 |
Publication of a multi-year truck levy rebate programme, detailing how proceeds of the truck levy shall be used to support innovation and sustainability in the transportation sector. |
|||
|
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, and (c) the monetising of end users’ flexibility in actual demand through aggregation; and e)improve the protection of final consumers. |
|||
|
10 |
C1.1 I5 Subsidy scheme for electric personal vehicles (SEPP) |
Target |
Support granted for the purchase or lease of electric personal vehicles |
0 |
105 000 |
Q2 |
2026 |
Grant award decisions issued after the purchase or lease of a total of 105 000 electric personal vehicles. |
||
|
11 |
C1.1 I6 AanZET |
Target |
Grants confirmed after the purchase of zero-emission trucks |
0 |
610 |
Q2 |
2026 |
At least 610 grants shall be confirmed after the purchase of zero-emission trucks as demonstrated by a conclusion act (vaststelling). |
||
|
14 |
C1.1 I1-5 Offshore wind |
Target |
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 grant(s) have been awarded |
0 |
4 |
Q4 |
2025 |
Grant(s) awarded 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). The project plan(s) shall set out the actions to be taken, 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 |
North Sea Ecosystem – Offshore Wind Ecological Programme (WOZEP) |
Research reports published |
Q1 |
2026 |
Research reports shall be published on: 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 on sea mammals; c)the effects of offshore wind on the North Sea ecosystem; and d)the cumulative impact of planned and existing wind parks on protected species. |
|||
|
16 |
C1.1 I1-7 Offshore wind |
Target |
North Sea Ecosystem – Digitalisation of the North Sea Monitoring Stations |
Number of certificates of completion for sensors on monitoring stations |
0 |
2 |
Q1 |
2026 |
Signed certificates of completion for sensors on two static monitoring stations. |
|
|
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 |
Governance agreements shall be signed between the Ministry of Economic Affairs and Climate Policy and each of the regions with offshore wind energy landing sites (at least 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; and d)The type of mitigating actions envisaged. |
|||
|
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 (at least 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. The administrative agreements shall collectively include at least the following actions: a)Sound protection for high-voltage stations b)Green and/or recreational spaces, for example forests or parks c)Improvement of local mobility infrastructure, for example 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 Climate Policy and Green Growth 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 1 ; b)Implementation of the Integral Management Plan of the Wadden Sea Management Authority 2 , supporting underwater biodiversity, for example 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 Agriculture, Fisheries, Food Security and Nature for all actions taken together. |
|||
|
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 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 Climate Policy and Green Growth for all actions taken together. |
|||
|
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 |
Grants awarded for demonstration facilities for green hydrogen |
Number of grants awarded |
0 |
2 |
Q2 |
2025 |
Grants awarded for the construction of at least two demonstration facilities for green hydrogen technologies. |
|
|
23 |
C1.1 I2-3 Green power of hydrogen |
Target |
Grants awarded for research projects for green hydrogen |
Number of grants awarded |
0 |
3 |
Q2 |
2025 |
Grants awarded for at least three research projects focusing on production, storage, transport, or use of green hydrogen. |
|
|
24 |
C1.1 I3-1 Inland waterway energy transition, project ZES |
Target |
Megawatt hours (MWh) of electricity provided by exchangeable energy containers |
MWh |
0 |
55 |
Q2 |
2026 |
Exchangeable energy containers suitable for inland waterway vessels with a total capacity of at least 55 MWh shall be installed and functional. |
|
|
25 |
C1.1 I3-2 Inland waterway energy transition, project ZES |
Target |
Number of docking stations |
Number of docking stations |
0 |
7 |
Q2 |
2026 |
7 docking stations shall be installed and functional. The docking stations shall have the ability to charge exchangeable energy containers and to feed electricity back into the grid. |
|
|
27 |
C1.1 I4-1 Aviation in transition |
Milestone |
Hydrogen and Optimisation project |
Attestation by the National Growth Fund Committee |
Q4 |
2025 |
The National Growth Fund Committee shall attest that the Hydrogen Optimisation and Testing (HOT) project is ready for the second phase, following the first research and design phase. |
|||
|
28 |
C1.1 I4-2 Aviation in transition |
Milestone |
Hydrogen Aircraft Powertrain and Storage Systems project |
Attestation by the National Growth Fund Committee |
Q4 |
2025 |
The National Growth Fund Committee shall attest that the Hydrogen Aircraft Powertrain and Storage Systems (HAPSS) project is ready for the second phase, following the first research and design phase. |
|||
|
29 |
C1.1 I4-3 Aviation in transition |
Milestone |
Technology roadmap towards climate-neutral aviation |
Publication of a technology roadmap towards climate-neutral aviation |
Q4 |
2025 |
The aviation think tank “Flying Vision” shall publish 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 needs. |
|||
|
30 |
C1.2 I1-1 Nature programme |
Target |
Actions in or around Natura 2000 areas |
Number of hectares affected |
0 |
61 500 |
Q2 |
2026 |
Provincial implementation programmes describing actions in or around Natura 2000 areas shall be submitted to the national government. The national government shall approve funding for actions in the implementation programmes. Actions include for example: a)nature quality actions; b)hydrological actions; c)acquisition and optimisation of the layout of nature areas; d)measures in transitional zones, including connection between areas; e)forest compensation actions. Actions shall be taken affecting 61 500 hectares of nature. Different actions in the same area may contribute cumulatively to the goal of hectares of nature affected. |
|
|
31 |
C1.2 I1-2 Nature programme |
Target |
Nature restoration by land managers |
Amount (EUR) |
0 |
38 900 000 |
Q2 |
2026 |
At least EUR 38 900 000 shall be disbursed by the national government to land managers for nature restoration actions in or around Natura 2000 areas. |
|
|
32 |
C1.2 I1-3 Nature programme |
Milestone |
Projects on water management, hydrological actions, and infrastructure verges |
Q2 |
2026 |
Reports shall be submitted for projects covering at least three types of actions: a)Water management actions, for example on floodplains; b)Hydrological actions; c)Actions on infrastructure verges. |
||||
|
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 are estimated to be reduced by about 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).
2.1.Description of the reforms and investments for non-repayable financial support
Investment C2.1 I1: Quantum Delta NL
The objective of this investment is to accelerate the introduction of applications of quantum technology, attract and retain talent and stimulate the establishment of new companies in the field of quantum technology in the Netherlands. The investment consists in finalisation of phases one and two of the action plan published by Quantum Delta NL.
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 consists in fellowship and research grants in the field of AI, the creation of research laboratories and the creation of six Applied AI Learning Communities.
The RRF shall support part of the costs of the research grants. The research grants may also receive support from other Union programmes or instruments for costs that are not supported by the RRF.
Investment C2.1 I3: Digital education impulse
The objective of this investment is to further exploit the opportunities of digitalisation for vocational and higher education and to improve students’ and teachers’ digital skills.
The investment consists in:
a)a platform for sharing digital learning materials; and
b)centres for teaching and learning that can offer support to students, lecturers and researchers regarding digital learning material.
Investment C2.1 I4: Digital infrastructure logistics
The objective of this investment is to accelerate and facilitate the digitalisation of the logistics sector.
The investment consists in:
a)the creation of a Basic Data Infrastructure for the Netherlands;
b)the creation of a digital readiness work package; and
c)the connection of at least four living laboratories to the Basic Data Infrastructure.
Investment C2.2 I1: European Rail Traffic Management System (ERTMS)
The objective of this investment is 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 consists in the creation of planning studies for ERTMS sections, GSM-Rail masts capable of operating under the ERTMS system, a control performed by a third party confirming that the IT Logistics Systems can receive and process ERTMS information and the Central Safety system being compliant with the Technical Specifications for Interoperability as confirmed by ProRail.
Investment C2.2 I2: Safe, smart and sustainable mobility
The objective of this investment is to promote the transition to a safe, smart and sustainable mobility by optimising the use of existing infrastructure networks. The investment consists in the installation of intelligent traffic control devices, the creation of a national Digital Infrastructure for Future Resilient Mobility (DITM) and the National Mobility Data Access Point (NTM) platform.
Investment C2.2 I3: Intelligent roadside stations (iWKS)
The objective of this investment is to replace existing roadside stations (WKS) with intelligent roadside stations (iWKS) with increased functionalities. The investment consists in the acquisition and installation of iWKS.
Reform C2.3 R1: Public information management (Open Government Act)
The objective of this reform is to revise the management of information by the public administration. The reform consists in the entry into force of the Open Government Act; the obligation for central government organisations and autonomous administrative bodies and agencies to submit action plans and the upload of at least 330 000 documents to a platform.
Investment C2.3 I1: Renewal of IT infrastructure at the Ministry of Defence
The objective of this investment is to enable the Ministry of Defence to use secure systems. The investment consists in cyber security actions, such as making accessible a secure remote network to the civilian staff of the Ministry of Defence and the modernisation of the network and migration to new IT infrastructure.
Investment C2.3 I2: Digitalisation of the criminal justice chain
This investment aims to improve the efficiency of the criminal justice chain by replacing paperwork in existing processes with digital means and by ensuring permanent access to relevant information.
The investment shall provide financial support for:
a)developing a portal enabling citizens to perform acts in criminal proceedings, including filing reports; and
b)improving existing information technology (IT) systems in the criminal justice chain to allow for the digital handling of criminal cases in the category “Frequent Crime” by stakeholders (i.e. the police, the Public Prosecutor’s Office and the judiciary) in the criminal justice chain; and to give stakeholders access to video and audio material related to cases in the category “Frequent Crime”.
Involvement of the judicial branch shall be ensured for the design and implementation of this measure.
The implementation of the investment shall be completed by 31 December 2023.
2.2.Milestones, targets, indicators, and timetable for monitoring and implementation for non-repayable financial support
|
Sequential Number |
Measure (Reform or Investment) |
Milestone/Target |
Name |
Qualitative indicators (for milestones) |
Quantitative indicators (for targets) |
Indicative timeline for completion |
Description and clear definition of each milestone and target |
|||
|
Unit of measure |
Baseline |
Goal |
Q |
Year |
||||||
|
35 |
C2.1 I1-1 Quantum Delta NL |
Milestone |
Quantum Delta NL set-up |
Support granted to Quantum Delta NL and publication of action plan |
Q4 |
2021 |
Quantum Delta NL shall be granted support under the National Growth Fund to stimulate quantum computing and networking, and support research and skills development in the quantum field. Quantum Delta NL shall publish a detailed action plan, built up in phases. Compliance with the ‘Do no significant harm’ Technical Guidance (2021/C58/01) shall be ensured through the use of an exclusion list and the requirement of compliance with the relevant EU and national environmental legislation. |
|||
|
36 |
C2.1 I1-2 Quantum Delta NL |
Milestone |
Quantum Delta NL |
Phases 1 & 2 of the action plan |
Q2 |
2026 |
Quantum Delta NL shall have finalised the first two phases of their plan (excluding QCINed which is financed by DEP), as submitted to the National Growth Fund. A pre-seed facility for start-ups shall be set-up, a Quantum NL R&D network shall be developed, PhD scholarships in the field of quantum technology shall be granted and investments in the Nanolab Cleanroom shall be completed. |
|||
|
37 |
C2.1 I2-1 AI Ned and applied AI learning communities |
Target |
Award of Fellowship Grants |
Number |
0 |
13 |
Q1 |
2024 |
13 fellowship grants for the appointment of doctoral candidates and postdoctoral researchers in the field of AI shall be awarded. |
|
|
38 |
C2.1 I2-2 AI Ned and applied AI learning communities |
Target |
ELSA AI research laboratories |
Number |
0 |
4 |
Q4 |
2025 |
At least four Ethical, Legal, Societal Aspects (ELSA) AI research laboratories shall be in operation as demonstrated by activity reports. |
|
|
39 |
C2.1 I2-3 AI Ned and applied AI learning communities |
Target |
Grants paid out for R&D projects |
EUR |
0 |
4 488 450 |
Q4 |
2025 |
At least EUR 4 488 450 shall be paid out to the projects Newlife, A-IQ Ready, CLEVER and EdgeAI. Any amounts provided by other Union programmes or instruments shall not be counted towards this amount. |
|
|
40 |
C2.1 I2-4 AI Ned and applied AI learning communities |
Target |
AI Learning Communities |
Number |
0 |
6 |
Q1 |
2026 |
At least six AI Learning Communities shall be created in the form of private-public partnerships under AI Ned. |
|
|
41 |
C2.1 I3-1 Digital education impulse |
Milestone |
Platform to access digital learning materials created and digital identity solution for students in use |
The platform is created and digital identity solution for students in use |
Q4 |
2025 |
A platform shall be created for finding, sharing and re-using of digital learning material for vocational education (MBO), universities of applied sciences (HBO) and research universities (WO). The platform shall be available online and provide access to digital learning materials. The digital identity solution for students in MBO, HBO and WO shall be in use and allow identification of students and, exchange of information about students between education institutions. |
|||
|
42 |
C2.1 I3-2 Digital education impulse |
Target |
Centres for Teaching and Learning established |
Number |
0 |
20 |
Q4 |
2025 |
Progress reports shall be submitted to demonstrate that 20 Centres for Teaching and Learning (CTLs) in vocational education (MBO), universities of applied sciences (HBO) or research universities (WO) have been established. |
|
|
43 |
C2.1 I4-1 Digital infrastructure logistics |
Target |
Basic Data Infrastructure created |
Percentage |
0 |
80 |
Q4 |
2024 |
A Basic Data Infrastructure shall be created, including at least 80% of the two following key implementation tools (KIT): Trust KIT and Logistics Event KIT. |
|
|
44a |
C2.1 I4-2 Digital infrastructure logistics |
Milestone |
Digital readiness work package and living laboratories |
Digital readiness work package created and living laboratories connected |
Q2 |
2026 |
A digital readiness work package for the Dutch logistics sector shall be created. At least 4 living laboratories shall be connected to the Basic Data Infrastructure. |
|||
|
46 |
C2.2 I1-1 European Rail Traffic Management System (ERTMS) |
Milestone |
ERTMS planning study Kijfhoek- Belgian border completed |
Rail Traffic Design finalised |
Q4 |
2022 |
The Rail Traffic Design shall be finalised as part of the planning study on the rail track section between Kijfhoek and the Belgian border. The Rail Traffic Design shall show that the necessary traffic management adjustments comply with the relevant legislation and regulations on railway safety and interoperability. |
|||
|
47 |
C2.2 I1-2 European Rail Traffic Management System (ERTMS) |
Milestone |
ERTMS planning study North Netherlands completed |
Functional Integrated System Design and Rail Traffic Design finalised |
Q1 |
2023 |
A Functional Integrated System Design and Rail Traffic Design shall be finalised as part of the planning study on the rail track sections in North Netherlands. 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. |
|||
|
48 |
C2.2 I1-3 European Rail Traffic Management System (ERTMS) |
Target |
Number of GSM-Rail masts capable of operating under ERTMS system |
Number |
0 |
152 |
Q2 |
2026 |
152 base transceiver stations (GSM-Rail masts) shall be capable of operating under the ERTMS system. |
|
|
49 |
C2.2 I1-4 European Rail Traffic Management System (ERTMS) |
Milestone |
Logistics systems adapted to ERTMS |
IT Logistic system can receive and process ERTMS/CSS information |
Q2 |
2026 |
A control performed by a third party shall confirm that the IT Logistics systems can receive and process the correct ERTMS information. |
|||
|
50 |
C2.2 I1-5 European Rail Traffic Management System (ERTMS) |
Milestone |
Central Safety System |
The Central Safety System is compliant |
Q2 |
2026 |
The Central Safety System (CSS) shall be compliant with the Technical Specifications for Interoperability as confirmed by ProRail. |
|||
|
51 |
C2.2 I2-1 Safe, smart and sustainable mobility |
Target |
Intelligent traffic control devices |
Number |
0 |
402 |
Q2 |
2026 |
At least 402 Intelligent Traffic Control devices (Intelligente Verkeersregelinstallaties) shall be connected to the National Urban Data Access Platform. |
|
|
53 |
C2.2 I2-3 Safe, smart and sustainable mobility |
Target |
Digital Infrastructure for Future Resilient Mobility (DITM) |
EUR |
0 |
29 700 000 |
Q2 |
2026 |
EUR 29 700 000 in innovation subsidies shall be committed, and 90% of it shall be paid out by the national government to the selected consortium of companies for the development of a Digital Infrastructure for Future Resilient Mobility (DITM). |
|
|
54 |
C2.2 I2-4 Safe, smart and sustainable mobility |
Target |
Datasets available on the National Mobility Data Access Point |
Number |
0 |
20 |
Q2 |
2026 |
At least 20 datasets shall be published online on the National Mobility Data Access Point platform. |
|
|
55 |
C2.2 I3-1 Intelligent roadside stations (iWKS) |
Target |
Number of Intelligent roadside stations installed |
Number |
0 |
152 |
Q4 |
2023 |
At least 152 Intelligent Roadside Stations shall be installed, i.e. physically positioned and operational. |
|
|
56 |
C2.2 I3-2 Intelligent roadside stations (iWKS) |
Target |
Final number of additional Intelligent roadside stations |
Number |
152 |
394 |
Q2 |
2026 |
At least 394 Intelligent Roadside Stations shall be installed or functioning for future installation. |
|
|
58 |
C2.3 R1-1 Public information management (Open Government Act) |
Milestone |
Entry into force of the Open Government Act |
Provision in the law providing for its entry into force |
Q2 |
2022 |
The Open Government Act shall enter into force. The act shall, inter alia, extend the scope of the transparency requirements to Parliament, the Council for the Judiciary, the Council of State, the General Audit Office and the national Ombudsman, include an active disclosure obligation for the institutions covered by these transparency requirements, shorten the processing period for requests for information and set up an advisory board on transparency. The act shall ensure that public sector information shall be easy to access digitally by citizens, the press and media, Members of Parliament and their staff. The obligation to actively disclose specific categories of information (Article 3.3 of the Open Government Act) may come into effect in phases at times to be determined by a Royal Decree. |
|||
|
59 |
C2.3 R1-2 Public information management (Open Government Act) |
Milestone |
Publication of updated action plans on improving information management |
Publication of an updated action plan by central government organisations |
Q4 |
2022 |
Central government organisations (12 Ministries, including their autonomous administrative bodies and agencies) shall publish updated action plans to improve the digital accessibility of their information systems. The updated action plans of the Ministries shall address the following 8 priorities: 1.Setting up the relevant own governance system at the level of ministries, autonomous administrative bodies and agencies. 2.Carrying out the baseline measurement on the Ministry’s information system. 3.Implementation of Quality Framework or similar system IV functions. 4.Implementation of Parliamentary Papers by Core Departments. 5.Connection to the Platform Open Government Information (PLOOI) by the national components. 6.Implementation of the central government email archiving manual. 7.Implementation of the policy line of messaging apps. 8.Implementation of web archiving in accordance with the relevant framework contract. |
|||
|
60 |
C2.3 R1-3 Public information management (Open Government Act) |
Milestone |
Open Government Act platform |
Platform accessible |
Q2 |
2026 |
An Open Government Act platform shall be accessible and contain at least 330 000 documents belonging to at least 4 of the 17 information categories listed in Article 3.3 of the Open Government Act. |
|||
|
61 |
C2.3 I1-1 Renewal of IT infrastructure at the Ministry of Defence |
Milestone |
Cyber Security actions implemented |
Cyber security actions implemented |
Q1 |
2024 |
The following cyber security actions shall be implemented by the Ministry of Defence: -The enhancement of the Security Operations Centre defence and monitoring capabilities; -Improvements to the identification and access management system to provide a safer environment for collaboration with third parties; -The implementation of a solution to exchange low- classified information (LGI) and high- classified information (HGI); and -The implementation of a solution for digital access control to data centres. |
|||
|
62 |
C2.3 I1-2 Renewal of IT infrastructure at the Ministry of Defence |
Milestone |
Ministry of Defence civilian staff working remotely through a secure network |
A secure network is accessible by the civilian staff of the Ministry of Defence |
Q4 |
2024 |
A secure remote network shall be accessible to the civilian staff of the Ministry of Defence including: a) means of communication (voice, video and chat); b) face-to-face virtual workplaces; c) uniform collaborative spaces; and d) basic applications (including processing presentations, spreadsheets, business internet and printing facilities). |
|||
|
63 |
C2.3 I1-3 Renewal of IT infrastructure at the Ministry of Defence |
Milestone |
Networks modernised and migration to new IT infrastructure |
Modernisation of the network and migration to new IT infrastructure |
Q3 |
2025 |
The datacenter of the Ministry of Defence shall be provided with new network equipment. A back-end application shall be migrated to new data centre infrastructure and hosting platforms. |
|||
|
64 |
C2.3 I1-4 Renewal of IT infrastructure at the Ministry of Defence |
Milestone |
Ministry of Defence civilian staff with access to additional remote working facilities |
A renewed contact centre accessible to the civilian staff of the Ministry of Defence |
|
Q1 |
2026 |
A renewed contact centre shall be accessible by the civilian staff of the Ministry of Defence. |
||
|
65 |
C2.3 I2-1 Digitalisation of the criminal justice chain |
Milestone |
Digital portal for formal communication in criminal proceedings operational |
Digital portal operational |
Q1 |
2023 |
A digital portal for digital communication shall be operational and accessible to citizens, providing the conditions for formal communication on criminal proceedings with victims, lawyers and offenders (including filing reports) to take place digitally. |
|||
|
66 |
C2.3 I2-2 Digitalisation of the criminal justice chain |
Milestone |
Digital processing of frequent crime cases operational |
Digital processing of frequent crime cases operational |
Q4 |
2023 |
It shall be possible for all criminal cases within the ‘Frequent Crime’ (veel voorkomende criminaliteit, VVC) category to be processed digitally. Police reports (proces-verbaal) shall be initiated digitally and decisions on criminal cases shall be created and processed digitally. Evidence in the form of video and audio material on criminal cases within the ‘Frequent Crime’ (VVC) category shall be made accessible digitally to the police, the Public Prosecutor’s Office and the judiciary. |
|||
C.COMPONENT 3: IMPROVING THE HOUSING MARKET AND MAKING REAL ESTATE MORE ENERGY EFFICIENT
This component of the Dutch recovery and resilience plan aims to contribute to addressing the challenges that the Dutch housing market faces. It consists of five reforms and three investments dedicated to (i) removing features of the Dutch tax system that favour certain types of residential property ownership over others, (ii) accelerating and unlocking construction activity in the Netherlands and (iii) improving energy efficiency in both private and public real estate through renovation subsidies. The measures in this component aim to reduce inequality on the housing market by removing tax distortions while increasing supply of (affordable) housing through centralised planning of new housing supply, the removal of bottlenecks in the planning process for construction and by providing public investments to unlock residential construction projects. It also aims to make social rent more income-dependent by allowing higher rent increases for tenants with higher incomes. The investments in the second sub-part of the component aim to improve energy efficiency in public and private buildings, including interventions such as the installation of heat pumps and solar boilers as well as the improvement of insulation of dwellings.
The component aims to contribute to Country-Specific Recommendations addressed to the Netherlands, in particular to reduce the debt bias for households and the distortions in the housing market, including by supporting the development of the private rental sector, and taking action to increase housing supply (Country-Specific Recommendation 1 in 2019, Country-Specific Recommendation 1 in 2022) and to “reduce overall reliance on fossil fuels by (…) improving energy efficiency, in particular in buildings” (Country-Specific Recommendation 4 in 2022) and to “focus investment-related economic policy on (…) energy efficiency and greenhouse gas emissions reduction strategies (…)” (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).
3.1.Description of the reforms and investments for non-repayable financial support
Reform C3.1 R1: Increase of vacant possession value ratio
This reform shall increase the vacant possession value ratio (leegwaarderatio) in the Dutch tax system. The current taxation of privately owned assets assumes that the appraisal value of real estate that is not owner-occupied overstates the true value of the property. Therefore, the value of property that is rented out is corrected by the vacant possession value ratio, effectively introducing a tax discount for buy-to-let owners of property. The aim of increasing the ratio is to better align the taxation of rental property with the actual economic value it represents to property owners, thereby reducing distortions in the housing market.
For rental properties with an annual rent exceeding 5% of the appraisal value of the property as determined by the relevant municipality (i.e. the Waardering Onroerende Zaken (WOZ)) and for properties rented to related parties, the ratio shall be increased to 100%, effectively eliminating the tax discount. For rental properties with an annual rent at or below 5% of the appraisal value, the ratio shall be increased by at least 25 percentage points compared to the ratio applicable in 2022. The vacant possession value shall not apply to rental properties with a temporary rental contract, effectively eliminating the tax discount in these cases.
The implementation of the reform shall be completed by 31 March 2023.
Reform C3.1 R2: Phasing out the tax exemption of gifts to finance home purchases
This reform shall abolish, in two steps, the tax exemption for gifts to finance home purchases for young people. In 2022, everyone aged between 18 and 40 years is entitled to a one-off tax exemption for the receipt of gifts of up to EUR 106 671 if the donated amount is used for the purchase of the individual’s first (owner-occupied) home. As of 1 January 2023, the tax exemption shall be reduced by at least 70% compared to the exemption in 2022. It shall be abolished as of 1 January 2024. The reform aims to reduce both distortions and inequality on the housing market.
The implementation of the reform shall be completed by 31 March 2024.
Reform C3.1 R3: Centralised planning to increase housing supply
The objective of this reform is to increase housing supply. The reform consists in setting the number of dwellings to be built or converted from other uses in each province and setting-up a monitoring system.
Reform C3.1 R4: Increase income-dependency of rent
This reform shall increase the amount by which rents for medium- to high-income tenants of social housing can be increased per year. The new maximum increase of the monthly rent shall be EUR 50 for medium-income tenants and EUR 100 for high-income tenants as from 1 January 2022. This reform is aimed at better aligning rents with a tenant’s income and enabling more targeted provision of affordable housing to households with a low income, while also helping housing corporations to increase investments in new rental properties.
The implementation of the reform was to be completed by 31 March 2022.
Reform C3.1 R5: Accelerating residential construction process and procedures
This reform aims to remove bottlenecks in the planning and permitting procedure for construction processes in the Netherlands. As a first step, the relevant ministry shall set up an action plan in the form of a letter to Parliament. The action plan shall include a list of actions to accelerate planning and permitting procedures and a timetable for their implementation. As a second step, a substantial set of the identified actions shall be carried out. This shall include at least i) actions to improve knowledge of municipalities and construction companies about the planning procedures, ii) establishing an expert team that can help municipalities and housing corporations with speeding up procedures needed for realising new dwellings and iii) establishing a national team that can assist municipalities in addressing bottlenecks in the planning procedures, iv) launching a system to monitor progress with the speeding-up of the procedures.
The implementation of the reform shall be completed by 31 March 2024.
Investment C3.1 I1: Unlocking new construction projects
The objective of this investment is to provide the means to municipalities to undertake necessary investments to facilitate residential construction. The investment consists in financial support through subsidy schemes to municipalities.
Investment C3.2 I1: Subsidy scheme for sustainability of public sector real estate
The objective of this investment is to improve the energy efficiency and reduce CO2 emissions of public real estate. The investment consists in financial support for renovations or energy-efficiency interventions.
Investment C3.2 I2: Investment subsidies for sustainable energy and energy savings
The objective of this investment is to improve the energy efficiency of dwellings. The investment consists in providing subsidies to households and to homeowners’ associations for energy savings interventions.
3.2.Milestones, targets, indicators, and timetable for monitoring and implementation for non-repayable financial support
|
Sequential Number |
Measure (Reform or Investment) |
Milestone/Target |
Name |
Qualitative indicators (for milestones) |
Quantitative indicators (for targets) |
Indicative timeline for completion |
Description and clear definition of each milestone and target |
|||
|
Unit of measure |
Baseline |
Goal |
Q |
Year |
||||||
|
67 |
C3.1 R1-1 Increasing the vacant possession value ratio |
Milestone |
Entry into force of legislation increasing the vacant possession value ratio |
Provision in the legislation providing for its entry into force |
Q1 |
2023 |
Entry into force of legislation increasing the vacant possession value ratio. The ratio shall be increased to 100% for rental properties with an annual rent exceeding 5% of the appraisal value of the property as determined by the relevant municipality (i.e. the Waardering Onroerende Zaken (WOZ)) and for properties rented to related parties. For rental properties with an annual rent at or below 5% of the appraisal value, the ratio shall be increased by at least 25 percentage points compared to the ratio applicable in 2022. The vacant possession value shall not apply to rental properties with a temporary rental contract. |
|||
|
68 |
C3.1 R2-1 Phasing out the tax exemption for gifts to finance home purchases |
Milestone |
Entry into force of legislation phasing out the tax exemption for gifts to finance home purchases in two steps |
Provision in the legislation providing for its entry into force |
Q1 |
2024 |
Entry into force of legislation that shall include the following two steps for phasing out the tax exemption for gifts to finance home purchases: (1)as from 1 January 2023, a reduction in the maximum tax exemption for gifts to finance home purchases by at least 70% compared to the maximum tax exemption of 2022 (2)the abolition of the tax exemption as from 1 January 2024. |
|||
|
69 |
C3.1 R3-1 Centralised planning to increase housing supply |
Milestone |
Agreements between the national government and the provinces on the realisation of 900 000 new dwellings |
Signature of agreements between the national government and the provinces |
Q4 |
2022 |
Signature of agreements between the national government and the provinces on the number of new dwellings to be realised by 2030, including by transformation. The agreements shall set out the number of new dwellings to be built per province and the number of those new dwellings that shall be affordable. The sum of the number of new dwellings in the provinces shall add up to a minimum of 900 000 dwellings, of which at least 600 000 shall be affordable dwellings. Affordable housing shall be defined as (a) social rental housing, (b) rented dwellings up to a certain maximum rent, set at EUR 1 000 per month in 2022, and (c) owner-occupied dwellings with a price lower than or equal to the maximum purchasing price of a house for which the National Mortgage Guarantee (NHG) guarantees the mortgage. The maximum rent mentioned under (b) may be adjusted in subsequent years if justified by policy and economic developments such as price or income developments. Any adjustments, in particular those going beyond indexation to price and income developments, shall be duly justified. |
|||
|
70 |
C3.1 R3-2 Centralised planning to increase housing supply |
Milestone |
Agreements between provinces and municipalities on the realisation of 900 000 new dwellings |
Signature of agreements between the provinces and municipalities |
Q2 |
2023 |
Signature of agreements between provinces and municipalities on the municipality-specific number of new dwellings to be realised to achieve the realisation of 900 000 new dwellings nationally, including by transformation, by 2030, of which at least 600 000 shall be affordable. These agreements shall include at least the following elements: (1)targets for municipality-specific number of dwellings to be realised, indicating separately the number of affordable dwellings, (2)a provision specifying the State resources and instruments to be used, and (3)a timeline for the realisation of the new dwellings. Affordable housing shall be defined as (a) social rental housing, (b) rented dwellings up to a certain maximum rent, set at EUR 1 000 per month in 2022, and (c) owner-occupied dwellings with a price lower than or equal to the maximum purchasing price of a house for which the National Mortgage Guarantee (NHG) guarantees the mortgage. The maximum rent mentioned under (b) may be adjusted in subsequent years if justified by policy and economic developments such as price or income developments. Any adjustments, in particular those going beyond indexation to price and income developments, shall be duly justified. |
|||
|
71 |
C3.1 R3-3 Centralised planning to increase housing supply |
Milestone |
Monitoring system for implementing agreements with municipalities launched |
Launch of monitoring system |
Q3 |
2023 |
A monitoring system shall be put in place to monitor the progress in implementing the agreements signed between the provinces and municipalities, i.e. to monitor the progress in the realisation of new dwellings. |
|||
|
72 |
C3.1 R3-4 Centralised planning to increase housing supply |
Milestone |
Entry into force of the law laying down the additional actions taken by the State to enforce agreements on the construction or conversion of new dwellings |
Provision in the law providing for its entry into force |
Q2 |
2026 |
Entry into force of the law allowing the national government to intervene with administrative or legal action in case of breach of obligations under the provincial or regional agreements on the construction or conversion of new dwellings. The law shall include provisions allowing the government to set, achieve and enforce targets on the construction and conversion of new dwellings. |
|||
|
73 |
C3.1 R4-1 Increase income- dependency of rent |
Milestone |
Entry into force of legislation to increase the maximum annual rent increase for medium- to high- income tenants living in social housing |
Provision in the legislation providing for its entry into force |
Q1 |
2022 |
Entry into force of legislation increasing the possible maximum admissible annual increase in monthly rent in social housing to EUR 50 for middle-income tenants and EUR 100 for high-income tenants starting as from 1 January 2022. Middle-income tenants shall be defined as having an annual income between EUR 47 948 and EUR 56 527 (single person households) or between EUR 55 486 and EUR 75 369 (multi-person households) (2022 price level). High-income tenants shall be defined as having annual incomes above the upper limit of these margins. |
|||
|
74 |
C3.1 R5-1 Accelerating residential construction process and procedures |
Milestone |
Letter to Parliament on planning process bottlenecks identifying possible solutions published |
Publication of the letter to Parliament |
Q4 |
2022 |
Publication of a letter to Parliament from the Ministry of the Interior and Kingdom Relations identifying actions to address bottlenecks that delay the planning process, permit issuances and legal procedures related to residential building projects, including through legislative amendments if necessary; and a timetable with concrete steps for the implementation of the actions. |
|||
|
75 |
C3.1 R5-2 Accelerating residential construction process and procedures |
Milestone |
Actions to speed up the planning process for housing projects |
Implementation of substantial set of actions identified in the letter to Parliament |
Q1 |
2024 |
A substantial set of actions identified in the letter to Parliament under milestone 74 shall be carried out in order to speed up the planning process for residential building projects. This shall include at least i) actions to improve knowledge of municipalities and construction companies about the planning procedures, ii) establishing an expert team that can help municipalities and housing corporations with speeding up procedures needed for realising new dwellings and iii) establishing a national team that can assist municipalities in addressing bottlenecks in the planning procedures, iv) launching a system to monitor progress with the speeding-up of procedures. |
|||
|
77 |
C3.1 I1-2 Unlocking new construction projects |
Target |
Construction works (section 1) |
Number |
0 |
10 000 |
Q4 |
2024 |
Financial support through the subsidy scheme to municipalities shall be approved. The construction of 10 000 dwellings shall start. The start of residential construction projects in the context of this target shall be defined as the beginning of works on the foundation of the buildings containing the dwellings. |
|
|
79 |
C3.1 I1-4 Unlocking new construction projects |
Target |
Construction works (section 2) |
Number |
10 000 |
40 000 |
Q2 |
2026 |
Financial support through the subsidy schemes to municipalities shall be approved. The construction of an additional 30 000 dwellings shall start. The start of residential construction projects in the context of this target shall be defined as the beginning of works on (1) the foundation of the buildings containing the dwellings, (2) the transformation of non-residential buildings into residential buildings or (3) the expansion of existing residential buildings. |
|
|
80 |
C3.1 I1-5 Unlocking new construction projects |
Milestone |
Climate change adaptation actions |
Published report on climate change adaptation actions fulfilling the minimum standards set by relevant covenants in line with the approved subsidy applications |
Q2 |
2026 |
A report shall be published by the national government. The report shall provide qualitative evidence on climate change adaptation actions fulfilling the minimum standards set by relevant covenants in line with the approved subsidy applications. The covenants shall be agreements between provinces, municipalities and other stakeholders in the residential and commercial construction process in which the stakeholders commit to minimum standards for climate change adaptive construction on private and public ground regarding protection against heat, drought, pluvial, fluvial and coastal flooding as well as regarding nature inclusiveness. |
|||
|
81 |
C3.2 I1-1 Subsidy scheme for sustainability of public sector real estate |
Milestone |
Entry into force of the regulation establishing the renovation subsidy scheme |
Provision in the regulation indicating its entry into force |
Q2 |
2022 |
Entry into force of the regulation establishing the renovation subsidy scheme. The subsidy scheme shall provide subsidies to owners of public real estate, such as buildings of local administrations or educational and health institutions, in order to improve the buildings’ energy efficiency. |
|||
|
82 |
C3.2 I1-2 Subsidy scheme for sustainability of public sector real estate |
Target |
Sum of annual reduction in CO2 emissions (in Kton) from approved renovation and energy efficiency interventions subsidised under the scheme |
Kilotons of CO2 emission reductions per year |
0 |
89.2 |
Q1 |
2025 |
Approved energy-efficiency interventions under the subsidy scheme shall sum up to a CO2 reduction of 89.2 kilotons per year, as estimated ex ante. |
|
|
83 |
C3.2 I2-1 Investment subsidies for sustainable energy and energy savings |
Target |
Investment subsidy for sustainable energy and energy savings for households (ISDE) |
Number of subsidised interventions |
605 320 |
820 634 |
Q1 |
2026 |
At least an additional 215 314 interventions under the investment subsidy for sustainable energy and energy savings (for example, solar boilers, insulation, heat pumps) shall be concluded as demonstrated by the disbursement decision. The interventions shall achieve on average at least a 30% primary energy demand reduction as demonstrated by a report issued by the Netherlands Enterprise Agency (RVO) simulating energy savings based on an established and objective methodology. The requirement of achieving on average at least a 30% primary energy demand reduction shall refer specifically to the total interventions subsidised under targets 83 and 128. |
|
|
83a |
C3.2 I2-2 Investment subsidies for sustainable energy and energy savings |
Target |
Investment subsidy for sustainable energy and energy savings for homeowners' associations (SVVE) |
EUR |
0 |
40 000 000 |
Q4 |
2025 |
At least EUR 40 000 000 shall be paid out to homeowners’ associations under the investment subsidy for sustainable energy and energy savings for homeowners’ associations (SVVE). |
|
D.COMPONENT 4: STRENGTHENING THE LABOUR MARKET, PENSIONS AND FUTURE-ORIENTED EDUCATION
The objective of this component of the Dutch recovery and resilience plan, which consists of four reforms and six investments, is (i) to prepare the labour market and pension system for current and future challenges and (ii) to combat learning losses as a result of the pandemic while also promoting digital innovation in education. Measures included in this component aim at reducing the differences between employees and the self-employed and tackle bogus self-employment, as well as invest in the sustainable employability of the workforce via up and reskilling opportunities. Furthermore, the second pillar of the pension system is planned to be reformed so that it is better adapted to the changing labour market while also improving intergenerational fairness, transparency and shock resilience. In the area of education, measures to combat the educational loss caused by school closures during the COVID-19 pandemic are planned. The component also includes an investment to foster digital innovation in education.
The component aims to contribute to Country-Specific Recommendations addressed to the Netherlands, in particular to ensure that the second pillar of the pension system is more transparent, inter-generationally fairer and more resilient to shocks (Country-Specific Recommendation 1 in 2019 and Country-Specific Recommendation 1 in 2022), to reduce the incentives for the self- employed without employees, while promoting adequate social protection for the self-employed and tackle bogus self-employment, as well as to mitigate the employment (and social) impact of the COVID-19 crisis, and to strengthen skills in particular of those at the margins of the labour market and the inactive (Country-Specific Recommendation 2 in 2019, Country-Specific Recommendation 2 in 2020 and Country-Specific Recommendation 3 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).
4.1.Description of the reforms and investments for non-repayable financial support
Reform C4.1 R1: Reduction of the self-employed persons’ deduction
The aim of the reform is to reduce the difference in tax treatment between employees and self- employed persons. The maximum amount that a self-employed may deduct from their taxes shall be gradually reduced in steps from EUR 6 310 in 2022 to EUR 3 710 or less in 2026. The maximum deductible amount shall reach its structural level of EUR 1 200 or less in 2030.
The reform shall be completed by 31 March 2023.
Reform C4.1 R2: Providing more certainty for flex workers
The objective of the reform is to provide more certainty for flex workers. The reform consists of 1) the publication of the law on more certainty for flex workers and 2) the royal decree providing that the element of the law requiring equivalent employment conditions for temporary workers compared to employees employed by the hiring company shall enter into force.
Reform C4.1 R3: Reform of the second pillar of the pension system
The objective of this reform is to make the second pillar of the Dutch pension system more transparent, fair, shock-resilient and better suited for a changing labour market. The reform consists of the entry into force of the law reforming the second pillar of the pension system and approval by the supervisor on the transfer of the pension assets of at least 66% of policy holders in the second pillar pension system to the new pension system.
Reform C4.1 R4: Tackling bogus self-employment
The objective of the reform is to reduce bogus self-employment. The reform consists in:
a)a letter to parliament describing the planned actions to reduce bogus self-employment;
b)the abolishment of the enforcement moratorium on the law deregulating the assessment of employment relationships;
c)the publication of the law introducing a legal presumption of an employment contract and the royal decree providing for its entry into force; and
d)the publication of the enforcement framework on the definition of an employment relationship.
Reform C4.1 R5: Abolishment of the old age reserve
The objective of the reform is to reduce the difference in tax treatment between employees and self-employed persons. The reform consists of the abolishment of the old age reserve.
Investment C4.1 I1: The Netherlands continues to learn
The objective of the investment is to support the labour market position and employability of individuals in the Dutch labour market. This investment consists in professional development advice for individuals, activities to support skills development for individuals, the creation of tailor-made sectoral pathways, and an evaluation on the socio-economic effects of the subsidy schemes.
Investment C4.1 I3: Up- and reskilling budget for the unemployed
The objective of this investment is to increase the re-employment of persons who receive temporary unemployment benefits and who have a weak labour market position. The investment consists in financial support for training programmes for the up- and reskilling of persons from the target group.
Investment C4.2 I1: National Education Lab AI
The objective of this investment is to make available scalable artificial intelligence (AI) solutions for the learning process in primary and/or secondary education. The investment consists in digital innovation projects for primary and/or secondary education.
Investment C4.2 I2: Support to newcomers to prevent learning losses
The aim of this investment is to prevent learning losses for newcomers, due to the COVID-19 pandemic, such as those resulting from school closures. Primary and secondary schoolboards shall receive funding enabling them to provide support to students in secondary school with a migrant background who have been living in the Netherlands for less than two years or students in primary school with a migrant background who have been in the Netherlands for less than four years.
The implementation of the investment shall be completed by 31 December 2023.
Investment C4.2 I3: Support to pupils in the last year of secondary school
The aim of this investment is to provide additional support to pupils in their last year of secondary school to mitigate learning losses due to the COVID-19 pandemic, such as those resulting from school closures. The investment shall consist of the launch of an online platform by the Ministry of Education, Culture and Science with learning materials to support pupils with their final exam in secondary school and additional funding for school boards in secondary education enabling schools to provide extra support to pupils in the last year of secondary school. School boards of schools with disadvantaged pupils shall receive additional financial support.
The implementation of the investment shall be completed by 31 December 2022.
Investment C4.2 I4: Laptops and tablets for online and hybrid education to combat and mitigate learning losses
The investment aims at supporting schools to organise hybrid and online education to combat and mitigate learning losses due to the COVID-19 pandemic, such as those resulting from schools closures. The investments shall consist of providing 75 000 devices (laptops and tablets) to selected schools in order to facilitate online and hybrid education for students in primary education, secondary education and vocational secondary education.
The implementation of the investment was to be completed by 31 December 2021.
4.2.Milestones, targets, indicators, and timetable for monitoring and implementation for non-repayable financial support
|
Sequential Number |
Measure (Reform or Investment) |
Milestone/Target |
Name |
Qualitative indicators (for milestones) |
Quantitative indicators (for targets) |
Indicative timeline for completion |
Description and clear definition of each milestone and target |
|||
|
Unit of measure |
Baseline |
Goal |
Q |
Year |
||||||
|
84 |
C4.1 R1-1 Reduction of the self-employed persons' deduction |
Milestone |
Entry into force of the law reducing the tax deduction for self-employed persons |
Provision in the law providing for its entry into force |
Q1 |
2023 |
Entry into force of the law on the reduction of the annual tax deduction for the self-employed persons from EUR 6 310 in 2022 to EUR 5 660 or less in 2023, EUR 5 010 or less in 2024, EUR 4 360 or less in 2025 and EUR 3 710 or less in 2026. The law shall reduce the difference in tax treatment between employees and the self-employed. |
|||
|
85 |
C4.1 R2-1 Providing more certainty to flex workers |
Milestone |
Entry into force of the equivalent employment conditions for temporary workers compared to employees employed by the hiring company |
Publication in the Official Journal and provision in the royal decree providing for its entry into force |
Q2 |
2026 |
Publication in the Official Journal of the law on more certainty for flex workers. The royal decree shall provide that the element of the law requiring equivalent employment conditions for temporary workers compared to employees employed by the hiring company shall enter into force by 31 December 2026 at the latest. |
|||
|
87 |
C4.1 R3-1 Reform of the second pillar of the pension system |
Milestone |
Entry into force of the law reforming the second pillar of the pension system |
Provision in the law providing for its entry into force |
Q1 |
2023 |
Entry into force of the law reforming the second pillar of the pension system. The law shall abolish the systemic redistribution between different age groups (doorsneesystematiek), establish an age- independent pension contribution rate with pension rights accrual matching the contribution and establish the rules for new pension contracts based on pension accrual in capital terms. The law shall apply immediately to pension contracts signed after the entry into force of the law. The law may provide for a reasonable transitional period for existing pension contracts, during which, existing pension contracts shall be amended and pension assets under existing pension contracts shall be transferred to the new system. Pension contracts with a progressive contribution rate may be exempted from the new law. |
|||
|
88 |
C4.1 R3-2 Reform of the second pillar of the pension system |
Milestone |
Plans for the transition to a new pension system finalised and published |
Publication of transition plans on websites of pension funds |
Q1 |
2025 |
Pension funds shall publish finalised transition plans for pension contracts under their management on their websites. These plans shall specify the agreement between representatives of employers and employees (i.e. the social partners) on the terms of the new pension contracts and the transition of pension assets to the new pension system. |
|||
|
89a |
C4.1 R3-3 Reform of the second pillar of the pension system |
Target |
Reporting by the supervisor on the transfer of pension assets of policy holders to the new pension system |
Percentage of policy holders |
0 |
66% |
Q2 |
2026 |
Reporting by the supervisor confirming the transfer of the pension assets of at least 66% of policy holders in the second pillar pension system by no later than 1 January 2027. |
|
|
90 |
C4.1 R4-1 Tackling bogus self- employment |
Milestone |
Action plan to reduce bogus self- employment presented to Parliament |
Letter to Parliament detailing the action plan |
Q4 |
2022 |
The Dutch government shall send to Parliament a letter which shall detail the planned actions to reduce bogus self-employment. It shall describe (a) the steps to be taken to abolish the enforcement moratorium on the law deregulating the assessment of employment relationships, (b) the actions to intensify public enforcement of that law and increase the capacity of the relevant executing agencies, and (c) preventive actions against bogus self-employment. |
|||
|
91 |
C4.1 R4-2 Tackling bogus self- employment |
Milestone |
Entry into force of a law introducing a legal presumption of an employment contract |
Publication of the law in the Official Journal and provision in the royal degree providing for its entry into force |
Q2 |
2026 |
Publication in the Official Journal of the law which shall introduce a legal presumption of an employment contract up to an hourly rate. The royal decree shall provide that the law shall enter into force by 31 December 2026 at the latest. |
|||
|
91a |
C4.1 R4-3 Tackling bogus self- employment |
Milestone |
Publication of an enforcement framework on the definition of an employment relationship |
Publication of an enforcement framework by the Tax authorities |
Q2 |
2026 |
The publication of an enforcement framework by the Tax authorities to clarify the implementation of this definition. A letter of the Minister of Social Affairs and Employment to Parliament detailing the progress of enforcement efforts by the Tax authorities regarding this definition. |
|||
|
92 |
C4.1 R4-3 Tackling bogus self- employment |
Milestone |
Enforcement moratorium on the law deregulating the assessment of employment relationships abolished |
Letter to Parliament abolishing the enforcement moratorium |
Q1 |
2025 |
The enforcement moratorium on the law deregulating the assessment of employment relationships (Wet deregulering beoordeling arbeidsrelaties) shall be abolished. |
|||
|
92a |
C4.1 R5-1 Abolishment of the old age reserve |
Milestone |
Entry into force of the law on the abolishment of the old age reserve. |
Provision in the law providing for its entry into force |
Q2 |
2026 |
Entry into force of the law on the abolishment of the old age reserve. |
|||
|
93 |
C4.1 I1-1 The Netherlands continues to learn |
Target |
Career advice to support individuals |
Number of individuals receiving career advice |
0 |
68 705 |
Q3 |
2020 |
68 705 individuals shall receive professional development advice to reorient their careers provided by qualified career advisors. |
|
|
94 |
C4.1 I1-2 The Netherlands continues to learn |
Target |
Skill trainings to support individuals |
Number of individuals receiving skills training |
0 |
119 000 |
Q4 |
2022 |
119 000 individuals shall participate in free training and learning activities to support skills development. |
|
|
95 |
C4.1 I1-3 The Netherlands continues to learn |
Target |
Tailor-made sectoral pathways to support the transition to employment |
Number of tailor-made pathways created |
0 |
21 |
Q2 |
2023 |
21 tailor-made sectoral pathways shall be created. These pathways shall contain at least one of the following elements: career advice (i.e. focused on the current job, skills and career path), career guidance (i.e. focused on career changes and/or new skills and jobs), skills training and recognition of acquired competencies advice. |
|
|
96 |
C4.1 I1-4 The Netherlands continues to learn |
Milestone |
Independent evaluation of the socio-economic impact of the subsidy schemes under “The Netherlands continues to learn” |
Independent evaluation completed and report published |
Q4 |
2024 |
An independent evaluation shall be carried out on the socio-economic effects of the subsidy schemes under “The Netherlands continues to learn”. The evaluation report shall include information on the possible ways to improve policy processes underlying the design and implementation of the schemes. In the evaluation report particular attention shall be paid to the impact of the subsidy schemes on vulnerable groups, including those with an education level of vocational education or lower. The report shall include policy information on the socio-economic and long-term effect of the subsidy schemes. The evaluation report shall be published online. |
|||
|
97a |
C4.1 I3-1 Up- and reskilling budget for the unemployed |
Milestone |
Entry into force of a budget law |
Provision in the law providing for a financial framework |
Q4 |
2023 |
Entry into force of a budget law providing for a financial framework through which a structural budget shall be made available for up- and reskilling of persons who receive temporary unemployment benefits and who have a weak labour market position. |
|||
|
98a |
C4.1 I3-2 Up- and reskilling budget for the unemployed |
Milestone |
Training programmes for up- and reskilling of unemployed persons |
Publication of annual reports demonstrating training programmes have been granted |
Q2 |
2026 |
Publication of annual reports by the UWV (Netherlands Employee Insurance Agency) demonstrating that at least 8 000 training programmes under this Measure have been granted (toegekende). |
|||
|
101 |
C4.2 I1-1 National Education Lab AI |
Target |
Projects selected to promote digital educational solutions |
Number of projects |
0 |
20 |
Q2 |
2024 |
At least 20 projects in digital innovation for primary and/or secondary education shall be selected by the Steering Board of the National Education Lab on Artificial Intelligence. |
|
|
102 |
C4.2 I1-2 National Education Lab AI |
Target |
Products that have reached a Technological Readiness Level |
Number of products |
0 |
12 |
Q4 |
2025 |
The selected projects shall result in two products that have reached Technological Readiness Level (TRL) 6, and 10 products that have reached at least TRL 4, as demonstrated by technical reports. |
|
|
104 |
C4.2 I2-1 Support to newcomers to prevent learning losses |
Target |
Support to schoolboards of primary and secondary schools to provide extra support to newcomers |
Number of primary and secondary schools receiving funding through their schoolboards |
0 |
2 198 |
Q4 |
2023 |
The schoolboards of at least 1 800 primary schools and 398 secondary schools shall receive funding enabling them to provide support to newcomers with the aim of preventing learning losses due to the COVID-19 pandemic. |
|
|
105 |
C4.2 I3-1 Support to pupils in the last year of secondary school |
Milestone |
Launch of an online platform to support pupils in the last year of secondary school |
Launch of an online platform |
Q4 |
2021 |
An online platform shall be launched by the Ministry of Education, Culture and Science to support pupils in the last year of secondary school with their final exam. The platform shall contain webinars, assignments and instructional videos on examination topics. |
|||
|
106 |
C4.2 I3-2 Support to pupils in the last year of secondary school |
Target |
Support to school boards to provide extra support to pupils in the last year of secondary school |
Number of school boards receiving funding |
0 |
300 |
Q4 |
2022 |
At least 300 school boards shall receive funding enabling them to support pupils in the last year of secondary school with the aim of mitigating learning losses due to the COVID-19 pandemic. School boards of schools with disadvantaged pupils shall receive additional financial support. |
|
|
107 |
C4.2 I4-1 Laptops and tablets for online and hybrid education to combat and mitigate learning losses |
Target |
Number of digital devices provided |
Number of digital devices |
0 |
75 000 |
Q4 |
2021 |
75 000 digital devices shall be provided to schools to support online and hybrid education for students in primary education, secondary education and vocational education (MBO). |
|
E.COMPONENT 5: STRENGTHENING PUBLIC HEALTHCARE AND PANDEMIC PREPAREDNESS
This component of the Dutch recovery and resilience plan focuses on strengthening the public health sector and pandemic preparedness of the Dutch healthcare system. It includes four investments to reduce the shortage of human resources in the healthcare sector in times of a health crisis and to increase the intensive care capacity. In addition, the measures included in the component aim to enable remote healthcare through the use of e-services and to strengthen data exchanges between healthcare institutions.
The component aims to contribute to Country-Specific Recommendations addressed to the Netherlands, in particular to take all necessary measures to strengthen the resilience of the healthcare system, including by tackling shortages of healthcare workers in times of a health crisis and stepping up the deployment of relevant e-health tools (Country-Specific Recommendation 1 in 2020).
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).
5.1.Description of the reforms and investments for non-repayable financial support
Investment C5.1 I1: Temporary additional human resources capacity for care in times of crisis
The objective of this investment is to ensure human resources capacity for care in times of crisis. The investment consists in providing education and ‘on the job training’ and creating a national healthcare reserve of former healthcare professionals.
Investment C5.1 I2: Extension of Intensive Care
The objective of this investment is to increase the capacity of hospitals to care for patients in particular with COVID-19. The investment aims at improving both human resources and infrastructure within hospitals to make them able to take care of COVID-19 patients, during the COVID-19 crisis and afterwards. Hospitals may maintain or remove the facilities (mostly hospital refurbishments aimed at expanding intensive care units) that increased the capacity of the intensive care units during the COVID-19 pandemic after the expiry of the subsidy scheme. The trained staff may be regularly deployed or permanently recruited by hospitals with a view to helping to reduce labour shortages in this sector.
The investment shall provide financial support for:
a)51 hospitals to adapt the facilities to increase the number of fixed and flexible intensive care beds; and
b)67 hospitals to train and educate their staff to increase the capacity of intensive and clinical care units.
The implementation of the investment shall be completed by 31 December 2023.
Investment C5.1 I3: SET COVID-19
The objective of this investment (Stimulating e-health at home – Stimulering E-health Thuis, SET) is to support care for persons living at home, in particular for older people and people with vulnerable health. Additional care and support required for these two categories of vulnerable people shall be provided through e-health solutions during the COVID-19 pandemic.
The investment shall provide financial support through grants for the use of different e-health applications (online healthcare via video connection, diagnosis via an application and medicine dispensers) by care providers in general medical care, district nursing, mental healthcare and social assistance providers.
The implementation of the investment shall be completed by 31 December 2022.
Investment C5.1 I4: Health Research Infrastructure (HRI)
The objective of this investment is to stimulate innovation in life sciences and the healthcare sector by standardising and connecting data among the Health Research Infrastructures (Health RI) consortium. The investment aims at developing an integrated national health data infrastructure, removing social and organisational barriers through agreement between public and private stakeholders, and creating a central point for data issuance.
The investment shall provide financial support for:
a)the development and operationalisation of a support system for researchers composed of a service desk at regional level and a central service desk at national level;
b)the adoption of a road map for secondary use of health data, which shall specify the steps to be taken by university medical centres to ensure that their health data can be located, accessed, exchanged and reused; and
c)the operationalisation of a first version of the data portal for locating and accessing health data.
The implementation of the investment shall be completed by 31 December 2023.
5.2.Milestones, targets, indicators, and timetable for monitoring and implementation for non-repayable financial support
|
Sequential Number |
Measure (Reform or Investment) |
Milestone/Target |
Name |
Qualitative indicators (for milestones) |
Quantitative indicators (for targets) |
Indicative timeline for completion |
Description and clear definition of each milestone and target |
|||
|
Unit of measure |
Baseline |
Goal |
Q |
Year |
||||||
|
108a |
C5.1 I1-1 Temporary additional human resources capacity for care in times of crisis |
Milestone |
Subsidy schemes embedding training in the healthcare sector |
Entry into force of subsidy schemes embedding training in the healthcare sector |
Q4 |
2024 |
Entry into force of subsidy schemes embedding training in the healthcare sector. |
|||
|
109a |
C5.1 I1-2 Temporary additional human resources capacity for care in times of crisis |
Target |
Number of persons participating in the vocational education and ‘on the job training’ programme |
Number of persons |
0 |
8 325 |
Q4 |
2025 |
At least 8 325 persons shall have participated in vocational education and ‘on the job training’ programmes of professional healthcare education |
|
|
110 |
C5.1 I1-3 Temporary additional human resources capacity for care in times of crisis |
Target |
National Health Care Reserve Pool created |
Number of reserve ex- healthcare professionals |
0 |
2 500 |
Q4 |
2024 |
Through communication campaigns and training and matching of former healthcare professionals to healthcare organisations, a reserve of at least 2 500 former healthcare professionals shall be created. |
|
|
111 |
C5.1 I2-1 Extension of Intensive Care |
Target |
Number of hospitals having completed adaptations of facilities for existing fixed beds and flexible beds |
Number of hospitals |
0 |
51 |
Q4 |
2023 |
At least 51 hospitals shall adapt their facilities in order to increase the number of fixed and flexible intensive care beds. |
|
|
112 |
C5.1 I2-2 Extension of Intensive Care |
Target |
Training of hospital staff |
Number of hospitals |
0 |
67 |
Q4 |
2023 |
At least 67 hospitals shall train and educate their staff to increase the capacity of intensive and clinical care units. |
|
|
113 |
C5.1 I3-1 SET COVID-19 |
Target |
Number of grants awarded |
Number |
0 |
1 000 |
Q4 |
2022 |
At least 1 000 grants shall be awarded to care providers for the use of different e-health applications (such as online healthcare via video connection, diagnosis via an application and medicine dispensers) in general medical care, district nursing, community care, mental healthcare and social assistance. |
|
|
114 |
C5.1 I4-1 Health Research Infrastructure (HRI) |
Milestone |
Support system for researchers operational – Service desks |
Regional and national service desks are operational |
Q4 |
2022 |
A support system for researchers composed of a service desk at regional level and a central service desk at national level shall be developed and be operational. |
|||
|
115 |
C5.1 I4-2 Health Research Infrastructure (HRI) |
Milestone |
FAIR data (making sure data can be findable, accessible, interoperable and reusable) roadmap adopted |
A roadmap for FAIR data creation has been adopted |
Q4 |
2023 |
A road map for findable, accessible, interoperable and reusable (FAIR) secondary use of health data shall be developed by the Health Research Infrastructure consortium and adopted by university medical centres (UMC). The road map shall specify the steps to be taken by UMC to ensure that their health data can be located, accessed, exchanged and reused. |
|||
|
116 |
C5.1 I4-3 Health Research Infrastructure (HRI) |
Milestone |
Operational data portal |
Data portal for locating and accessing research data is operational |
Q4 |
2023 |
The first version of the data portal for locating and accessing health data shall be operational, which shall mean that university medical centres (UMC) have become connected to the national data infrastructure. |
|||
F.COMPONENT 6: TACKLING AGGRESSIVE TAX PLANNING AND MONEY LAUNDERING
The objective of this component of the Dutch recovery and resilience plan is to tackle more effectively aggressive tax planning and money laundering in the Netherlands. The component consists of five reforms addressing aggressive tax planning and one reform addressing money laundering.
The component contributes to tackling tax avoidance by (i) imposing a conditional withholding tax on dividends paid to low-tax jurisdictions and in situations that constitute tax abuse under the Dutch anti-abuse regulations, (ii) introducing a law on countering mismatches in the application of the arm’s length principle, (iii) preventing a tax exemption via a specific interest deduction limitation, (iv) limiting liquidation and cessation arrangements, and (v) limiting loss relief. The Netherlands also plans to monitor developments on combating tax avoidance.
The money laundering challenges are addressed by a strategy aiming at (i) increasing the staff capacity of the Financial Intelligence Unit (FIU) by 20 full-time equivalents and (ii) introducing a limit on cash payments. In this way, the component aims at raising barriers for criminals to launder money and strengthening investigation and prosecution capacity.
The component contributes to addressing the Country-Specific Recommendations on aggressive tax planning (Country-Specific Recommendation 1 in 2019 and 4 in 2020) and on money laundering (Country-Specific Recommendation 4 in 2020).
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).
6.1.Description of the reforms and investments for non-repayable financial support
Reform C6.1 R1: Dutch tax policy
The objective of the reform is to limit opportunities for aggressive tax planning and to reduce the funds flowing from the Netherlands to low-tax jurisdictions. The reform consists in the introduction of a withholding tax on dividends paid to low-tax jurisdictions and in situations that constitute tax abuse under the Dutch anti-abuse regulations.
Reform C6.1 R2: Tackling mismatches in the application of the arm’s length principle
The objective of this reform is to address mismatches arising from a different application or interpretation of the arm’s length principle in corporate taxation. In particular, in international situations, such mismatches may result in a proportion of the profits of a multinational company not being included in a tax levied on profit. The aim of the reform is to neutralise transfer pricing or holding gains and losses in order to prevent situations of double non-taxation and to make the Dutch taxation system more transparent internationally.
The reform shall consist of the entry into force of a law tackling mismatches in the application of the arm’s length principle.
The implementation of the reform was to be completed by 31 March 2022.
Reform C6.1 R3: Amendment of the specific interest deduction limitation to prevent tax exemptions on negative interests and positive currency results
The objective of the reform is to avoid that the anti-abuse interest deduction limitation from the Corporate Income Tax Act (Article 10a) leads to undue tax exemptions.
The reform shall consist of the entry into force of amendments to the Corporate Income Tax Act to avoid application of the specific interest deduction limitation when it leads to an exemption from taxes on negative interests and positive currency results.
The implementation of the reform was to be completed by 31 March 2021.
Reform C6.1 R4: Limitation of the deduction of liquidation and cessation losses
The objective of the reform is to limit the deductibility of final losses of an entity (liquidation losses) and final losses of a permanent establishment (cessation losses) in the corporate income tax.
This reform shall amend the Corporate Income Tax Act to limit the deductibility of liquidation and cessation losses by introducing three necessary conditions for these losses to be tax-deductible:
a)temporal condition: liquidation or cessation losses shall be deductible only if the liquidation or cessation is completed within three years following the calendar year in which the business operations ceased or the calendar year in which the decision thereon was taken;
b)territorial condition: liquidation or cessation losses shall be taken into account for tax deduction only if the dissolved entity or permanent establishment was established in the Netherlands, the European Union, the European Economic Area or third countries with which the European Union has a qualifying Association Agreement; and
c)quantitative condition: deduction of liquidation losses shall be possible only if there is a decisive influence (controlling interest), which shall mean that the taxpayer has the power to determine the activities of the liquidated entity.
The territorial and the quantitative conditions shall apply only to losses that exceed EUR 5 000 000. The implementation of the reform was to be completed by 31 March 2021.
Reform C6.1 R5: Limitation of loss relief
The objective of the reform is to limit the possibility of offsetting profits against losses from other years. The reform aims to prevent companies with profitable activities in the Netherlands from circumventing the payment of corporate tax.
This reform shall amend the Corporate Income Tax Act, which shall limit the deduction of losses in the corporate income tax. Loss relief shall only be available up to 50% of the taxable profit exceeding the amount of EUR 1 000 000 combined with an unlimited loss carry-forward period (previously up to six years). If taxable profits are below or up to EUR 1 000 000, losses shall be fully deductible.
The implementation of the reform was to be completed by 31 March 2022.
Reform C6.2 R6: Anti-money laundering policy
The objective of the reform is to strengthen the Netherlands’ anti-money laundering framework and to combat the misuse of the Dutch financial system by criminals. The reform consists in increasing the staff of the Financial Intelligence Unit (FIU); and the entry into force of a law that introduces a limit on cash payments on goods.
6.2.Milestones, targets, indicators, and timetable for monitoring and implementation for non-repayable financial support
|
Sequential Number |
Measure (Reform or Investment) |
Milestone/ Target |
Name |
Qualitative indicators (for milestones) |
Quantitative indicators (for targets) |
Indicative timeline for completion |
Description and clear definition of each milestone and target |
|||
|
Unit of measure |
Baseline |
Goal |
Q |
Year |
||||||
|
117 |
C6.1 R1-1 Dutch tax policy |
Milestone |
Entry into force of a law establishing a withholding tax |
Provision in the law providing for its entry into force |
Q1 |
2024 |
Entry into force from 1 January 2024 of a law on withholding tax on dividends paid to low-tax jurisdictions and in situations that constitute tax abuse under the Dutch anti-abuse regulations. |
|||
|
118 |
C6.1 R1-2 Dutch tax policy |
Milestone |
Letter monitoring the effects of the tax policy changes sent to Parliament |
Monitoring letter sent by the cabinet to Parliament |
Q4 |
2025 |
A letter monitoring the effects of policies against tax avoidance shall be sent by the cabinet to Parliament and shall be made publicly available online. The letter shall include the early monitoring of financial flows (dividends, interests and royalties) from and to the Netherlands based on independent data reported by the Dutch central bank (De Nederlandsche Bank). |
|||
|
119 |
C6.1 R2-1 Tackling mismatches in the application of the arm’s length principle |
Milestone |
Entry into force of the law tackling mismatches in the application of the arm’s length principle |
Provision in the law providing for its entry into force |
Q1 |
2022 |
Entry into force of the law tackling mismatches in the application of the arm’s length principle. The law shall eliminate mismatches that relate to a difference in transfer pricing or in valuation of acquired assets which lead to double non- taxation. |
|||
|
120 |
C6.1 R3-1 Amendment of the specific interest deduction limitation to prevent tax exemptions on negative interests and positive currency results |
Milestone |
Entry into force of amendments to the Corporate Income Tax Act to eliminate tax exemptions on negative interests and positive currency results |
Provision in the law amending the Corporate Income Tax Act providing for its entry into force |
Q1 |
2021 |
Entry into force of amendments to the Corporate Income Tax Act (Article 10a) which shall modify the specific interest deduction limitation in the Corporate Income Tax Act so that the application of this anti-abuse rule may not lead to an undue exemption from paying taxes on negative interests and positive currency results. |
|||
|
121 |
C6.1 R4-1 Limitation of tax deductions due to liquidation and cessation losses |
Milestone |
Entry into force of amendments to the Corporate Income Tax Act to limit the exemption from taxes due to liquidation and cessation losses |
Provision in the law amending the Corporate Income Tax Act providing for its entry into force |
Q1 |
2021 |
Entry into force of amendments to the Corporate Income Tax Act limiting the deductibility of liquidation and cessation losses. The amendments shall introduce three necessary conditions for liquidation and cessation losses to be tax-deductible: a)Temporal condition: liquidation and cessation losses shall be deductible only if the liquidation or cessation is completed within three years following the calendar year in which the business operations ceased or the calendar year in which the decision thereon was taken. b)Territorial condition: liquidation and cessation losses shall be tax deductible only if the entity or permanent establishment was established in the Netherlands, the European Union, the European Economic Area or a third country with which the European Union has a qualifying Association Agreement. c)Quantitative condition: tax deduction of liquidation losses shall be possible only if there is a decisive influence (controlling interest), which shall mean that the taxpayer has the power to determine the activities of the liquidated entity. The territorial and the quantitative conditions shall apply only when losses are above EUR 5 000 000. |
|||
|
122 |
C6.1 R5-1 Limitation of loss relief |
Milestone |
Entry into force of amendments to the Corporate Income Tax Act to limit loss relief |
Provision in the law amending the Corporate Income Tax Act providing for its entry into force |
Q1 |
2022 |
Entry into force of amendments to the Corporate Income Tax Act to reduce loss relief in corporate taxation as follows: loss relief shall only be available up to 50% of the taxable profit exceeding the amount of EUR 1 000 000 combined with an unlimited loss carry-forward period (previously up to six years). In the case of taxable profits below or up to EUR 1 000 000, losses shall be fully deductible. |
|||
|
123 |
C6.2 R6-1 Anti-money laundering policy |
Target |
Increase in the number of full-time equivalents of the Financial Intelligence Unit |
Number |
82 |
102 |
Q4 |
2024 |
The staff of the Financial Intelligence Unit (FIU) shall be increased by 20 full-time equivalents, compared to January 2022, whose main task shall be to detect money laundering, fight against fraud and trace financing of crimes. |
|
|
124 |
C6.2 R6-2 Anti-money laundering policy |
Milestone |
Entry into force of a law that introduces a limit on cash payments on goods |
Provision in the law providing for its entry into force |
Q1 |
2025 |
Entry into force of a law that introduces a limit on cash payments on goods. |
|||
G.AUDIT AND CONTROL
7.1.Description of the reforms and investments for non-repayable financial support
In order to protect the financial interests of the Union effectively, a central repository system for recording and storing all relevant data related to the implementation of the recovery and resilience plan – comprising at least the achievement of milestones and targets, data on final recipients, contractors, subcontractors and beneficial owners – shall be in place and operational before the first payment request is submitted. The Netherlands shall submit a dedicated audit report before the first payment request confirming the existence of the functionalities of the repository system.
In addition, the relevant legal mandates and assignments to the authorities involved in the coordination, monitoring, control and audit of the implementation of the Dutch recovery and resilience plan shall be adopted in accordance with the national legislation before the first payment request is submitted.
7.2.Milestones, targets, indicators, and timetable for monitoring and implementation for non-repayable financial support
|
Sequential Number |
Measure (Reform or Investment) |
Milestone/Target |
Name |
Qualitative indicators (for milestones) |
Quantitative indicators (for targets) |
Indicative timeline for completion |
Description and clear definition of each milestone and target |
|||
|
Unit of measure |
Baseline |
Goal |
Q |
Year |
||||||
|
125 |
C7-1 Audit and Control, Implementation and Complementarity |
Milestone |
Repository system for Audit and Control: information for monitoring implementation of RRF |
Audit report confirming repository system functionalities |
Q1 |
2023 |
A central repository system for monitoring the implementation of the RRF shall be in place and operational. The system shall include, as a minimum, the following functionalities: (a)collection of data and monitoring of the achievement of milestones and targets; (b)collection, storage of, and ensure access to, the data required by Article 22 (2) (d) (i) to (iii) of Regulation (EU) 2021/241 (RRF Regulation). |
|||
|
126 |
C7-2 Audit and Control, Implementation and Complementarity |
Milestone |
Entry into force of the ministerial decree amending the statute of the audit body (“Auditdienst Rijk”) |
Provision in the ministerial decree indicating its entry into force |
Q4 |
2022 |
The ministerial decree amending the statute of the audit body (“Auditdienst Rijk”) shall include the mandate to set up and carry out system audits and substantive testing related to the Netherlands’ recovery and resilience plan. The Ministry of Finance shall give the Dutch audit body (“Auditdienst Rijk”) the relevant assignment to set up and carry out system audits and substantive testing related to the Netherlands’ recovery and resilience plan. |
|||
|
127 |
C7-3 Audit and Control, Implementation and Complementarity |
Milestone |
Entry into force of a ministerial decree amending the organisational decision (“organisatiebesluit”) defining the mandate of the programme directorate for the recovery and resilience plan |
Provision in the ministerial decree indicating entry into force |
Q4 |
2022 |
The Programme Directorate for the recovery and resilience facility of the Ministry of Finance shall be officially mandated via the entry into force of a ministerial decree amending the organisational decision of the Ministry of Finance (“organisatiebesluit Ministry of Finance”) as the coordinating body for the implementation of Netherlands’ recovery and resilience plan. |
|||
H.REPowerEU
The REPowerEU component contributes to addressing the challenge of reducing reliance on fossil fuels. The objectives of the component are to improve energy efficiency in buildings, facilitate investments into the electricity grid, contribute to addressing grid congestion and accelerating legal procedures for renewable energy projects. All of these objectives aim to contribute to the broader goal of increasing the share of renewable energy sources in the Netherlands’ energy mix. The measures in this component have a cross-border or multi-country dimension, as they contribute to securing energy supply in the Union as a whole.
The REPowerEU component contributes to addressing 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 and improving energy efficiency, in particular in buildings (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).
8.1.Description of the reforms and investments for non-repayable financial support
Investment C8 I1 (Scaled-up measure): Investment subsidy for sustainable energy and energy savings
The objective of this investment is to scale-up C3.2 I2 'Investment subsidy for sustainable energy and energy savings’ under component 3 (Improving the housing market and making real estate more energy efficient). The investment consists in providing subsidies to households for energy savings interventions.
Reform C8 R1: Energy market reform package
The objective of this reform is to tackle several challenges related to energy markets that the Netherlands is facing. The reform consists in actions aimed at reducing congestion on the Dutch electricity grid.
8.2.Milestones, targets, indicators, and timetable for monitoring and implementation for non-repayable financial support
|
Sequential Number |
Measure (Reform or Investment) |
Milestone/ Target |
Name |
Qualitative indicators (for milestones) |
Quantitative indicators (for targets) |
Indicative timeline for completion |
Description and clear definition of each milestone and target |
|||
|
Unit of measure |
Baseline |
Goal |
Q |
Year |
||||||
|
128 |
C8-I1 Investment subsidy for sustainable energy and energy savings |
Target |
Sustainable energy and energy savings interventions subsidised |
Number of subsidised interventions |
0 |
605 320 |
Q4 |
2025 |
At least 605 320 interventions under the investment subsidy for sustainable energy and energy savings (for example solar boilers, insulation, and heat pumps) shall be concluded as demonstrated by the disbursement decision. The interventions shall achieve on average at least a 30% primary energy demand reduction as demonstrated by a report issued by the Netherlands Enterprise Agency (RVO) simulating energy savings based on an established and objective methodology. The requirement of achieving on average at least a 30% primary energy demand reduction shall refer to the total interventions subsidised under this target. |
|
|
131 |
C8-R1 Energy market reform package |
Milestone |
Entry into force of a decision by the Authority for Consumers and Markets amending the electricity grid code |
Provision in the decision by the Authority for Consumers and Markets providing for its entry into force |
Q4 |
2022 |
Entry into force of a decision by the Authority for Consumers and Markets amending the electricity grid code. The decision shall provide additional instruments to grid operators for flexible grid use when the grid is congested. It shall also provide incentives for demand reduction and for reallocation of grid capacity to users of the grid. |
|||
|
132 |
C8-R1 Energy market reform package |
Milestone |
Entry into force of a ministerial decree establishing the priority framework for electricity grid investments |
Provision in the ministerial decree providing for its entry into force |
Q2 |
2023 |
Entry into force of a ministerial decree establishing the priority framework for electricity grid investments by transmission and distribution system operators. The framework shall ensure that investments that are part of the national and provincial Multiannual Programmes for Energy and Climate Infrastructure (MIEK) shall be prioritised. |
|||
|
133 |
C8-R1 Energy market reform package |
Target |
Adoption of 12 ‘Provincial Multiannual Programmes for Energy and Climate Infrastructure 2.0’ |
Number of programmes adopted |
0 |
12 |
Q2 |
2025 |
A total of 12 ‘Provincial Multiannual Programmes for Energy and Climate Infrastructure (pMIEK) 2.0’ (one for each province) shall be adopted. These programmes shall include energy infrastructure projects by grid operators related to the expansion of the electricity grid. |
|
|
134 |
C8-R1 Energy market reform package |
Milestone |
Entry into force of an act amending the Environmental Decision (Omgevingsbesluit) |
Provision in the act amending the Environmental Decision (Omgevingsbesluit) providing for its entry into force |
Q2 |
2026 |
Entry into force of a governmental decree amending the Environmental Decision (Omgevingsbesluit). The amending governmental decree shall introduce the following changes in the permitting procedures for electricity grid projects equal to or higher than 21 kilovolt: a)Appeal procedures against construction permits (omgevingsvergunningen) shall be conducted before the Council of State; b)The Council of State shall decide on the appeals within six months of receiving the appeal; c)No grounds for appeal can be raised nor added after the expiration of the appeal period. |
|||
2. Estimated total cost of the recovery and resilience plan
The estimated total cost of the recovery and resilience plan of the Netherlands is EUR 5 443 259 340.
The estimated total costs of the REPowerEU chapter is EUR 1 417 054 120.
SECTION 2: FINANCIAL SUPPORT
1.Financial contribution
The instalments referred to in Article 2(2) shall be organised in the following manner:
1.1.First Instalment (non-repayable support):
|
Sequential Number |
Related Measure (Reform or Investment) |
Milestone/ Target |
Name |
|
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 |
|
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 |
|
5 |
C1.1 R3-1 Increase in 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 |
|
35 |
C2.1 I1-1 Quantum Delta NL |
Milestone |
Quantum Delta NL set-up |
|
46 |
C2.2 I1-1 European Rail Traffic Management System (ERTMS) |
Milestone |
ERTMS planning study Kijfhoek-Belgian border completed |
|
58 |
C2.3 R1-1 Public information management (Open Government Act) |
Milestone |
Entry into force of the Open Government Act |
|
59 |
C2.3 R1-2 Public information management (Open Government Act) |
Milestone |
Publication of updated action plans on improving information management |
|
67 |
C3.1 R1-1 Increasing the vacant possession value ratio |
Milestone |
Entry into force of legislation increasing the vacant possession value ratio |
|
69 |
C3.1 R3-1 Centralised planning to increase housing supply |
Milestone |
Agreements between the national government and the provinces on the realisation of 900 000 new dwellings |
|
73 |
C3.1 R4-1 Increase income-dependency of rent |
Milestone |
Entry into force of legislation to increase the maximum annual rent increase for medium- to high-income tenants living in social housing |
|
74 |
C3.1 R5-1 Accelerating residential construction process and procedures |
Milestone |
Letter to Parliament on planning process bottlenecks identifying possible solutions published |
|
81 |
C3.2 I1-1 Subsidy scheme for sustainability of public sector real estate |
Milestone |
Entry into force of the regulation establishing the renovation subsidy scheme |
|
84 |
C4.1 R1-1 Reduction of the self-employed persons' deduction |
Milestone |
Entry into force of the law reducing the tax deduction for self-employed persons |
|
87 |
C4.1 R3-1 Reform of the second pillar of the pension system |
Milestone |
Entry into force of the law reforming the second pillar of the pension system |
|
90 |
C4.1 R4-1 Tackling bogus self-employment |
Milestone |
Action plan to reduce bogus self-employment presented to Parliament |
|
93 |
C4.1 I1-1 The Netherlands continues to learn |
Target |
Career advice to support individuals |
|
94 |
C4.1 I1-2 The Netherlands continues to learn |
Target |
Skill trainings to support individuals |
|
105 |
C4.2 I3-1 Support to pupils in the last year of secondary school |
Milestone |
Launch of an online platform to support pupils in the last year of secondary school |
|
106 |
C4.2 I3-2 Support to pupils in the last year of secondary school |
Target |
Support to school boards to provide extra support to pupils in the last year of secondary school |
|
107 |
C4.2 I4-1 Laptops and tablets for online and hybrid education to combat and mitigate learning losses |
Target |
Number of digital devices provided |
|
113 |
C5.1 I3-1 SET COVID-19 |
Target |
Number of grants awarded |
|
114 |
C5.1 I4-1 Health Research Infrastructure (HRI) |
Milestone |
Support system for researchers operational – Service desks |
|
119 |
C6.1 R2-1 Tackling mismatches in the application of the arm’s length principle |
Milestone |
Entry into force of the law tackling mismatches in the application of the arm’s length principle |
|
120 |
C6.1 R3-1 Amendment of the specific interest deduction limitation to prevent tax exemptions on negative interests and positive currency results |
Milestone |
Entry into force of amendments to the Corporate Income Tax Act to eliminate tax exemptions on negative interests and positive currency results |
|
121 |
C6.1 R4-1 Limitation of tax deductions due to liquidation and cessation losses |
Milestone |
Entry into force of amendments to the Corporate Income Tax Act to limit the exemption from taxes due to liquidation and cessation losses |
|
122 |
C6.1 R5-1 Limitation of loss relief |
Milestone |
Entry into force of amendments to the Corporate Income Tax Act to limit loss relief |
|
125 |
C7-1 Audit and Control, Implementation and Complementarity |
Milestone |
Repository system for Audit and Control: information for monitoring implementation of RRF |
|
126 |
C7-2 Audit and Control, Implementation and Complementarity |
Milestone |
Entry into force of the ministerial decree amending the statute of the audit body (“Auditdienst Rijk”) |
|
127 |
C7-3 Audit and Control, Implementation and Complementarity |
Milestone |
Entry into force of a ministerial decree amending the organisational decision (“organisatiebesluit”) defining the mandate of the programme directorate for the recovery and resilience plan |
|
131 |
C8-R1 Energy market reform package |
Milestone |
Entry into force of a decision by the Authority for Consumers and Markets amending the electricity grid code |
|
Instalment Amount |
EUR 1 332 776 071 |
1.2.Second Instalment (non-repayable support):
|
Sequential Number |
Related Measure (Reform or Investment) |
Milestone/ Target |
Name |
|
1 |
C1.1 R1-1 Energy taxation reform |
Milestone |
Entry into force of a law adjusting energy tax tariffs |
|
6 |
C1.1 R4-1 Reform of vehicle taxation |
Milestone |
Entry into force of a law phasing out the motor vehicle and motorcycle purchase tax (BPM) exemption for commercial vans |
|
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 |
|
34 |
C1.2 I2-1 Aid scheme for the rehabilitation of pig farms |
Target |
Number of terminated pig farming sites |
|
47 |
C2.2 I1-2 European Rail Traffic Management System (ERTMS) |
Milestone |
ERTMS planning study North Netherlands completed |
|
55 |
C2.2 I3-1 Intelligent roadside stations (iWKS) |
Target |
Number of Intelligent roadside stations installed |
|
65 |
C2.3 I2-1 Digitalisation of the criminal justice chain |
Milestone |
Digital portal for formal communication in criminal proceedings operational |
|
66 |
C2.3 I2-2 Digitalisation of the criminal justice chain |
Milestone |
Digital processing of frequent crime cases operational |
|
68 |
C3.1 R2-1 Phasing out the tax exemption for gifts to finance home purchases |
Milestone |
Entry into force of legislation phasing out the tax exemption for gifts to finance home purchases in two steps |
|
70 |
C3.1 R3-2 Centralised planning to increase housing supply |
Milestone |
Agreements between provinces and municipalities on the realisation of 900 000 new dwellings |
|
71 |
C3.1 R3-3 Centralised planning to increase housing supply |
Milestone |
Monitoring system for implementing agreements with municipalities launched |
|
75 |
C3.1 R5-2 Accelerating residential construction process and procedures |
Milestone |
Actions to speed up the planning process for housing projects |
|
95 |
C4.1 I1-3 The Netherlands continues to learn |
Target |
Tailor-made sectoral pathways to support the transition to employment |
|
97a |
C4.1 I3-1 Up- and reskilling budget for the unemployed |
Milestone |
Entry into force of a budget law |
|
104 |
C4.2 I2-1 Support to newcomers to prevent learning losses |
Target |
Support to schoolboards of primary and secondary schools to provide extra support to newcomers |
|
111 |
C5.1 I2-1 Extension of Intensive Care |
Target |
Number of hospitals having completed adaptations of facilities for existing fixed beds and flexible beds |
|
112 |
C5.1 I2-2 Extension of Intensive Care |
Target |
Training of hospital staff |
|
115 |
C5.1 I4-2 Health Research Infrastructure (HRI) |
Milestone |
FAIR data (making sure data can be findable, accessible, interoperable and reusable) roadmap adopted |
|
116 |
C5.1 I4-3 Health Research Infrastructure (HRI) |
Milestone |
Operational data portal |
|
117 |
C6.1 R1-1 Dutch tax policy |
Milestone |
Entry into force of a law establishing a withholding tax |
|
132 |
C8-R1 Energy market reform package |
Milestone |
Entry into force of a ministerial decree establishing the priority framework for electricity grid investments |
|
Instalment Amount |
EUR 1 185 101 166 |
1.3.Third Instalment (non-repayable support):
|
Sequential Number |
Related Measure (Reform or Investment) |
Milestone/ Target |
Name |
|
2 |
C1.1 R1-2 Energy taxation reform |
Milestone |
Entry into force of a law adjusting the structural elements of energy taxes |
|
8 |
C1.1 R4-3 Reform of vehicle taxation |
Milestone |
Publication of a multi-year truck levy rebate programme |
|
9 |
C1.1 R5-1 Energy Law |
Milestone |
Entry into force of the Energy Law |
|
15 |
C1.1 I1-6 Offshore wind |
Target |
North Sea Ecosystem – Offshore Wind Ecological Programme (WOZEP) |
|
17 |
C1.1 I1-8 Offshore wind |
Milestone |
Offshore power connection to onshore landing sites – Governance agreements for area investment plans |
|
28 |
C1.1 I4-2 Aviation in transition |
Milestone |
Hydrogen Aircraft Powertrain and Storage Systems project |
|
36 |
C2.1 I1-2 Quantum Delta NL |
Milestone |
Quantum Delta NL |
|
37 |
C2.1 I2-1 AI Ned and applied AI learning communities |
Target |
Award of Fellowship Grants |
|
43 |
C2.1 I4-1 Digital infrastructure logistics |
Target |
Basic Data Infrastructure created |
|
54 |
C2.2 I2-4 Safe, smart and sustainable mobility |
Target |
Datasets available on the National Mobility Data Access Point |
|
61 |
C2.3 I1-1 Renewal of IT infrastructure at the Ministry of Defence |
Milestone |
Cyber Security improvement actions implemented |
|
62 |
C2.3 I1-2 Renewal of IT infrastructure at the Ministry of Defence |
Milestone |
Ministry of Defence civilian staff working remotely through a secure network |
|
64 |
C2.3 I1-4 Renewal of IT infrastructure at the Ministry of Defence |
Milestone |
Ministry of Defence civilian staff with access to additional remote working facilities |
|
77 |
C3.1 I1-2 Unlocking new construction projects |
Target |
Construction works (section 1) |
|
88 |
C4.1 R3-2 Reform of the second pillar of the pension system |
Milestone |
Plans for the transition to the new pension system finalised and published |
|
92 |
C4.1 R4-3 Tackling bogus self- employment |
Milestone |
Enforcement moratorium on the law deregulating the assessment of employment relationships abolished |
|
96 |
C4.1 I1-4 The Netherlands continues to learn |
Milestone |
Independent evaluation of the socio-economic impact of the subsidies schemes under “The Netherlands continues to learn” |
|
101 |
C4.2 I1-1 National Education Lab AI |
Target |
Projects selected to promote digital educational solutions |
|
108a |
C5.1 I1-1 Temporary additional human resources capacity for care in times of crisis |
Target |
Subsidy schemes embedding training in the healthcare sector |
|
110 |
C5.1 I1-3 Temporary additional human resources capacity for care in times of crisis |
Target |
National Health Care Reserve Pool created |
|
123 |
C6.2 R6-1 Anti-money laundering policy |
Target |
Increase in the number of full- time equivalents of the Financial Intelligence Unit |
|
124 |
C6.2 R6-2 Anti-money laundering policy |
Milestone |
Entry into force of a law that introduces a limit on cash payments on goods |
|
128 |
C8-I1 Investment subsidy for sustainable energy and energy savings |
Target |
Sustainable energy and energy savings interventions subsidised |
|
133 |
C8-R1 Energy market reform package |
Target |
Adoption of 12 ‘Provincial Multiannual Programmes for Energy and Climate Infrastructure 2.0’ |
|
Instalment Amount |
EUR 550 968 407 |
1.4.Fourth Instalment (non-repayable support):
|
Sequential Number |
Related Measure (Reform or Investment) |
Milestone/ Target |
Name |
|
14 |
C1.1 I1-5 Offshore wind |
Target |
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) |
|
16 |
C1.1 I1-7 Offshore wind |
Target |
North Sea Ecosystem – Digitalisation of the North Sea Monitoring Stations |
|
18 |
C1.1 I1-9 Offshore wind |
Milestone |
Offshore power connection to onshore landing sites – Administrative agreements for area investment plans |
|
19 |
C1.1 I1-10 Offshore wind |
Milestone |
Offshore power connection to onshore landing sites – Ecological Impulse Package Wadden Sea |
|
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 |
|
22 |
C1.1 I2-2 Green power of hydrogen |
Target |
Grants awarded for demonstration facilities for green hydrogen |
|
23 |
C1.1 I2-3 Green power of hydrogen |
Target |
Grants awarded for research projects for green hydrogen |
|
27 |
C1.1 I4-1 Aviation in transition |
Milestone |
Hydrogen and Optimisation project |
|
29 |
C1.1 I4-3 Aviation in transition |
Milestone |
Technology roadmap towards climate-neutral aviation |
|
38 |
C2.1 I2-2 AI Ned and applied AI learning communities |
Target |
ELSA AI research laboratories |
|
39 |
C2.1 I2-3 AI Ned and applied AI learning communities |
Target |
Grants paid out for R&D projects |
|
40 |
C2.1 I2-4 AI Ned and applied AI learning communities |
Target |
AI Learning Communities |
|
41 |
C2.1 I3-1 Digital education impulse |
Milestone |
Platform to access digital learning materials created and digital identity solution for students in use |
|
42 |
C2.1 I3-2 Digital education impulse |
Target |
Centres for Teaching and Learning established |
|
44a |
C2.1 I4-2 Digital infrastructure logistics |
Target |
Digital readiness work package and living laboratories |
|
48 |
C2.2 I1-3 European Rail Traffic Management System (ERTMS) |
Target |
Number of GSM-Rail masts capable of operating under ERTMS system |
|
63 |
C2.3 I1-3 Renewal of IT infrastructure at the Ministry of Defence |
Milestone |
Networks modernised and migration to new IT infrastructure |
|
82 |
C3.2 I1-2 Subsidy scheme for sustainability of public sector real estate |
Target |
Sum of annual reduction in CO2 emissions (in Kton) from approved renovation and energy efficiency interventions subsidised under the scheme |
|
83 |
C3.2 I2-1 Investment subsidies for sustainable energy and energy savings |
Target |
Investment subsidy for sustainable energy and energy savings for households (ISDE) |
|
89a |
C4.1 R3-3 Reform of the second pillar of the pension system |
Target |
Reporting by the supervisor on the transfer of pension assets of policy holders to the new pension system |
|
98a |
C4.1 I3-2 Up- and reskilling budget for the unemployed |
Milestone |
Training programmes granted for up- and reskilling of unemployed persons |
|
102 |
C4.2 I1-2 National Education Lab AI |
Target |
Products that have reached a Technological Readiness Level |
|
109a |
C5.1 I1-2 Temporary additional human resources capacity for care in times of crisis |
Target |
Number of persons participating in the vocational education and ‘on the job training’ programme |
|
118 |
C6.1 R1-2 Dutch tax policy |
Milestone |
Letter monitoring letter evaluating the effects of the tax policy changes sent to Parliament |
|
Instalment Amount |
EUR 661 162 089 |
1.5.Fifth Instalment (non-repayable support):
|
Sequential Number |
Related Measure (Reform or Investment) |
Milestone / Target |
Name |
|
7 |
C1.1 R4-2 Reform of vehicle taxation |
Milestone |
Entry into force of the law introducing a levy for trucks, based on mileage |
|
10 |
C1.1 I5 Subsidy scheme for electric personal vehicle (SEPP) |
Target |
Support granted for the purchase or lease of electric personal vehicles |
|
11 |
C1.1 I6 AanZET |
Target |
Grants confirmed after the purchase of zero-emission trucks |
|
24 |
C1.1 I3-1 Inland waterway energy transition, project ZES |
Target |
Megawatt hours (MWh) of electricity provided by exchangeable energy containers |
|
25 |
C1.1 I3-2 Inland waterway energy transition, project ZES |
Target |
Number of docking stations |
|
30 |
C1.2 I1-1 Nature programme |
Target |
Actions in or around Natura 2000 areas |
|
31 |
C1.2 I1-2 Nature programme |
Target |
Nature restoration by land managers |
|
32 |
C1.2 I1-3 Nature programme |
Milestone |
Projects on water management, hydrological actions, and infrastructure verges |
|
49 |
C2.2 I1-4 European Rail Traffic Management System (ERTMS) |
Milestone |
Logistics systems adapted to ERTMS |
|
50 |
C2.2 I1-5 European Rail Traffic Management System (ERTMS) |
Milestone |
Central Safety System |
|
51 |
C2.2 I2-1 Safe, smart and sustainable mobility |
Target |
Intelligent traffic control devices |
|
53 |
C2.2 I2-3 Safe, smart and sustainable mobility |
Target |
Digital Infrastructure for Future Resilient Mobility (DITM) |
|
56 |
C2.2 I3-2 Intelligent roadside stations (iWKS) |
Target |
Final number of additional Intelligent roadside stations |
|
60 |
C2.3 R1-3 Public information management (Open Government Act) |
Milestone |
Open Government Act platform |
|
72 |
C3.1 R3-4 Centralised planning to increase housing supply |
Milestone |
Entry into force of the law laying down the additional actions taken by the State to enforce agreements on the construction or conversion of new dwellings |
|
79 |
C3.1 I1-4 Unlocking new construction projects |
Target |
Construction works (section 2) |
|
80 |
C3.1 I1-5 Unlocking new construction projects |
Milestone |
Climate change adaptation actions |
|
83a |
C3.2 I2-2 Investment subsidies for sustainable energy and energy savings |
Target |
Investment subsidy for sustainable energy and energy savings for homeowners' associations (SVVE) |
|
85 |
C4.1 R2-1 Providing more certainty to flex workers |
Milestone |
Entry into force of the equivalent employment conditions for temporary workers compared to employees employed by the hiring company |
|
91 |
C4.1 R4-2 Tackling bogus self- employment |
Milestone |
Entry into force of a law introducing a legal presumption of an employment contract |
|
91a |
C4.1 R4-2 Tackling bogus self- employment |
Milestone |
Publication of an enforcement framework on the definition of an employment relationship |
|
92a |
C4.1 R5-1 Abolishment of the old age reserve |
Milestone |
Entry into force of the law on the abolishment of the old age reserve. |
|
134 |
C8-R1 Energy market reform package |
Milestone |
Entry into force of an act amending the Environmental Decision (Omgevingsbesluit) |
|
Instalment Amount |
EUR 1 711 415 313 |
SECTION 3: ADDITIONAL ARRANGEMENTS
1.Arrangements for monitoring and implementation of the recovery and resilience plan
The monitoring and implementation of the recovery and resilience plan of the Netherlands shall take place in accordance with the following arrangements:
·The Programme Directorate for the Recovery and Resilience Facility (RRF) in the Ministry of Finance shall have the overall responsibility (“systeemverantwoordelijk”) for the monitoring and implementation of the plan (RRP) and the protection of the Union’s financial interests.
·Policy directorates in the relevant ministries, agencies and consortiums shall ensure the reporting and implementation of the RRP’s measures while the Financial Economic Affairs Directorates of the relevant ministries (FEZ) shall supervise and monitor the policy directorates and in particular shall supervise progress towards the fulfilment of milestones and targets.
·The Programme Directorate for the RRF in the Ministry of Finance shall prepare general guidelines which shall define how milestones and targets are to be reported and accompanied by additional evidence. These guidelines shall be included in the government budget regulation which shall be updated each year. The implementation of the RRP shall be integrated in the internal planning and control cycle of the various ministries involved in the implementation of the RRP and shall be included in their annual reports. Via intermediary-declarations (i.e. management declarations at the level of the implementing bodies) implementing bodies shall confirm the protection of the Union’s financial interests and confirm the validity of the reported data on the milestones and targets. These intermediary-declarations shall be verified and signed by the Financial Economic Affairs Directorates (FEZ directorates) of the ministries involved in the implementation of the RRP.
·The audit authority “Auditdienst Rijk”, an independent service within the Ministry of Finance, shall carry out regular audits of the management and control systems, including substantive testing. It shall also prepare a summary of the audits carried out which shall be included in the payment requests. The audits of the management and control systems shall assess whether the monitoring and implementation arrangements provide complete and reliable data on the indicators defined in the RRP and whether the implementation system ensures that funds are managed in accordance with the rules and is capable of preventing, detecting and correcting fraud, conflicts of interests, corruption and double funding.
2.Arrangements for providing full access by the Commission to the underlying data
In order to provide full access of the Commission to the underlying relevant data, the Netherlands shall have in place the following arrangements:
·The Programme Directorate for the RRF in the Ministry of Finance shall act as the coordinating body. It shall also hold the responsibility for submitting the payment requests and for drawing up the management declarations. All information related to the implementation and monitoring of the plan shall be stored in a central repository system that shall be developed for the implementation of the RRP. The implementing bodies shall collect and store all the data as referred to in article 22(2) point d) of Regulation (EU) 2021/241. The information shall be stored in the departmental IT systems of the various ministries and shared with the coordinating body. The central repository system that shall be developed shall contain the information related to milestones and targets and shall collect, store and ensure access to the data in line with article 22(2) point d) of Regulation (EU) 2021/241.
·In accordance with Article 24(2) of Regulation (EU) 2021/241, upon completion of the relevant agreed milestones and targets in Section 2.1 of this Annex, the Netherlands shall submit to the Commission a duly justified request for payment of the financial contribution. The Netherlands shall ensure that, upon request, the Commission has full access to the underlying relevant data that supports the due justification of the request for payment, both for the assessment of the request for payment in accordance with Article 24(3) of Regulation (EU) 2021/241 and for audit and control purposes.