52023PC0574

EUROPEAN COMMISSION

Brussels, 29.9.2023

COM(2023) 574 final

2023/0347(NLE)

Proposal for a

COUNCIL IMPLEMENTING DECISION

amending Implementing Decision (EU) (ST 12275/22 INIT; ST 12275/22 INIT ADD 1) of 4 October 2022 on the approval of the assessment of the recovery and resilience plan for the Netherlands

{SWD(2023) 324 final}

2023/0347 (NLE)

Proposal for a

COUNCIL IMPLEMENTING DECISION

amending Implementing Decision (EU) (ST 12275/22 INIT; ST 12275/22 INIT ADD 1) 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 has proposed its positive assessment to the Council. The Council approved the positive assessment by means of the Council Implementing Decision of 4 October 2022 2 .

(2)Pursuant to Article 11(2) of Regulation (EU) 2021/241, the maximum financial contribution for non-repayable financial support of each Member State should be updated by 30 June 2022 in accordance with the methodology provided therein. On 30 June 2022, the Commission presented the results of that update to the European Parliament and the Council.

(3)On 6 July 2023, the Netherlands submitted a modified national RRP, including a REPowerEU chapter in accordance with Article 21c of Regulation (EU) 2021/241, to the Commission.

(4)The modified RRP also includes a reasoned request to the Commission to amend the Council Implementing Decision in accordance with Article 21(1) of Regulation (EU) 2021/241 considering the RRP to be partially no longer achievable due to objective circumstances. The modifications to the RRP submitted by the Netherlands concern ten measures.

(5)On 14 July 2023, the Council addressed recommendations to the Netherlands in the context of the European Semester. In particular, the Council recommended the Netherlands to reduce its reliance on fossil fuels, accelerate the deployment of renewables and extend and accelerate energy efficiency measures in order to reduce energy consumption. The Council furthermore recommended to support the transition towards sustainable agriculture. The Council also recommended to wind down emergency energy support measures and to ensure prudent fiscal policy while preserving nationally financed public investment. It furthermore recommended to reduce the debt bias for households and the distortions in the housing market. With regard to the labour market, the Council recommended to reduce incentives to use flexible or temporary contracts and to address structural labour and skills shortages. The Council also recommended to proceed with the steady implementation of the Netherlands’ recovery and resilience plan.

(6)The submission of the modified RRP followed a consultation process, conducted in accordance with the national legal framework, involving local and regional authorities, social partners, civil society organisations, youth organisations and other relevant stakeholders, such as citizens, companies and energy corporations. The summary of the consultations was submitted together with the modified national RRP. Pursuant to Article 19 of Regulation (EU) 2021/241, the Commission assessed the relevance, effectiveness, efficiency and coherence of the modified RRP, in accordance with the assessment guidelines set out in Annex V to that Regulation.

Amendments based on Article 21 of Regulation 2021/241

(7)The amendments to the RRP submitted by the Netherlands because of objective circumstances concern ten measures.

(8)The Netherlands has explained that three measures are no longer totally achievable, because better alternatives have been developed to achieve their objectives. This concerns, respectively, milestone 1 of measure C1.1 R1 (Energy taxation reform) and the description of that measure under component 1 (Promoting the green transition), target 83 of measure C3.2 I2 (Investment subsidy for sustainable energy and energy savings) and the description of that measure under component 3 (Improving the housing market and making real estate more energy efficient) and targets 108 and 109 of measure C5.1 I1 (Temporary additional human resources capacity for care in times of crisis) under component 5 (Strengthening public healthcare and pandemic preparedness) and the description of that measure. On this basis, the Netherlands has requested to amend milestone 1 and target 83, to remove targets 108 and 109 and to add milestone 108a and target 109a and to make the aforementioned changes, and the Council Implementing Decision should be amended accordingly.

(9)The Netherlands has explained that one measure is no longer totally achievable because the technological progress made since the submission of the original RRP necessitates changes of the unit of measurement used for one of the targets of this measure, where the change of the unit of measurement does not affect the level of ambition of the measure. The Netherlands explained that the capacity of modular energy containers has improved since the submission of the plan, and to reach the same capacity, fewer containers are needed than previously assumed. This concerns target 24 of measure C1.1 I3 (Inland waterway energy transition, project Zero Emission Services (ZES)) and the description of that measure under component 1 (Promoting the green transition). On this basis, the Netherlands has requested to amend the aforementioned target and to make the aforementioned change, and the Council Implementing Decision should be amended accordingly.

(10)The Netherlands has also explained that one measure is no longer totally achievable because of the larger than expected, at the time of the submission of the original RRP, price increases for electricity and for ship conversions to zero emission propulsion. This concerns target 26 of measure C1.1 I3 (Inland waterway energy transition, project Zero Emission Services (ZES)) and the description of that measure under component 1 (Promoting the green transition). The Netherlands has explained that due to higher than expected price increases for the conversion of ships to zero emission propulsion, fewer ships can be converted, making it necessary to decrease the target. The Netherlands has also explained that higher than expected electricity prices have led to a change of the structure of demand for the subsidy, meaning converted ships are of different formats and sizes than expected. This makes it necessary to change the unit of measure. On this basis, the Netherlands has requested to decrease the aforementioned target and to make the aforementioned change, and the Council Implementing Decision should be amended accordingly.

(11)The Netherlands has also explained that two measures are no longer totally achievable in the given implementation timeline because of price increases. This concerns targets 55–57 of measure C2.2 I3 (Intelligent roadside stations) and the description of that measure under component 2 (Accelerating the digital transformation) and targets 76–79 of measure C3.1 I1 (Unlocking new construction projects) under component 3 (Improving the housing market and making real estate more energy efficient). The latter measure is also affected by the increase of interest rates and prolonged permitting processes for construction projects due to restrictions to limit excessive nitrogen emissions. The Netherlands has clarified that the overall ambition of the two measures remains the same but that the targets in the earlier years of their implementation need to be lowered, which should be compensated by increasing the targets in the later years of the implementation. On this basis, the Netherlands has requested to remove target 76, extend the implementation timeline of targets 56 and 57, decrease targets 55, 56, 77 and 78 and increase targets 57 and 79 and to make the aforementioned changes, and the Council Implementing Decision should be amended accordingly.

(12)The Netherlands has explained that one measure is no longer totally achievable within the timeframe of the RRF because of an unforeseen peak in workload for the bodies responsible for assisting pension funds in the implementation of the reform while substantial labour shortages in the Netherlands make it more difficult to ramp up administrative capacity. This concerns measure C4.1 R3 (Reform of the second pillar of the pension system) under component 4 (Strengthening the labour market, pensions and future-oriented education). On this basis, the Netherlands has requested to amend the description of the measure and to add an additional target, and the Council Implementing Decision should be amended accordingly.

(13)In addition, the Netherlands has explained that two measures are no longer totally achievable because the lack of demand caused by labour shortages had an unforeseen impact on the demand for trainings in certain sectors and the improved labour market situation which has resulted in a lower-than-expected take-up of services offered by employment agencies of the Regional Mobility Teams. This concerns, respectively, target 95 of measure C4.1 I1 (The Netherlands continues to learn) under component 4 (Strengthening the labour market, pensions and future-oriented education) and milestones 97, 98, 99 and target 100 of investment C4.1 I2 (Regional Mobility Teams (RMTs)) under component 4 (Strengthening the labour market, pensions and future-oriented education). On this basis, the Netherlands has requested to amend target 95, remove measure C4.1 I2 as well as milestones 97, 98, 99 and target 100 of that measure and to use the remaining resources freed up by this removal to add a new measure enabling upskilling and reskilling for persons who receive temporary unemployment benefits and who have a weak labour market position and add milestone 97a and target 98a of that measure. Under the new measure, funding is to be provided to the Netherlands Employees Insurance Agency (UWV). On this basis, the Netherlands has requested to make the aforementioned changes, and the Council Implementing Decision should be amended accordingly.

(14)The Commission considers that the reasons put forward by the Netherlands justify the amendment pursuant to Article 21(2) of Regulation (EU) 2021/241.

Corrections of clerical errors

(15)Four clerical errors have been identified in the text of the Council Implementing Decision, affecting four targets, one milestone and four measures. The Council Implementing Decision should be amended to correct those clerical errors that do not reflect the content of the RRP submitted to the Commission on 8 July 2022, as agreed between the Commission and the Netherlands. Those clerical errors relate to target 34 of measure C1.2 I2-1 (Aid scheme for the rehabilitation of pig farms) under component 1 (Promoting the green transition), target 75 of measure C3.1 R5-2 (Accelerating residential construction process and procedures) under component 3 (Improving the housing market and making real estate more energy efficient), target 93 of measure C4.1 I1 (The Netherlands continues to learn) and the description of that measure under component 4 (Strengthening the labour market, pensions and future-oriented education), and target 123 and milestone 124 of measure C6.2 R6 (Anti-money laundering policy) under component 6 (Tackling aggressive tax planning and money laundering) in section 2. Those corrections do not affect the implementation of the measures concerned.

The REPowerEU chapter based on Article 21c of Regulation 2021/241

(16)The REPowerEU chapter includes one new reform. Reform 8.2 aims to tackle grid congestion and accelerate the deployment of renewable energy in the Netherlands. The reform includes changes to the electricity grid code which should provide for more flexible use of the grid when it is congested. Additionally, the reform introduced a new priority framework for electricity grid investments, as well as the completion of regional investment plans for grid expansion that grid operators have to follow. The package should also accelerate permitting procedures for renewable energy projects.

(17)The REPowerEU chapter also includes scaled-up measures affecting one measure under component 3 ‘Improving the housing market and making real estate more energy efficient’. The scaled-up measure introduces a substantive improvement in the level of ambition of the measure already included in the national RRP. Investment 8.1 subsidises energy efficiency improvements in the built environment, and scales-up the measure 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 eligible interventions should be the installation of heat pumps, solar boilers, thermal connections, insulation, heat pumps electric and, from 2023 onwards, electric cooking installations. The interventions should have the objective of achieving on average at least a 30% primary energy demand reduction. The scaled-up measure more than doubles the ambition of the measure already included in the national RRP.

(18)The Commission has assessed the modified RRP including the REPowerEU chapter against the assessment criteria laid down in Article 19(3) of Regulation 2021/241.

Balanced response contributing to the six pillars

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

(20)The Commission considers that the modification of the plan along with the REPowerEU chapter only impacts the assessment of the contribution of the RRP to the first pillar on the green transition. For the other pillars, the nature and extent of the proposed modifications to the RRP do not have an impact on the previous assessment of the plan representing to a large extent a comprehensive and adequately balanced response to the economic and social situation, and on its appropriate contribution to all six pillars referred to in Article 3 of Regulation (EU) 2021/241.

(21)Regarding the first pillar, the Netherlands’ modified RRP includes additional measures to address green challenges, namely in component 8 (REPowerEU). The measures in the REPowerEU chapter contribute to achieving the Union’s 2030 climate targets and the objective of EU climate neutrality by 2050 as they aim to contribute to increasing the share of renewable energy in the Netherlands’ energy mix as well as increasing energy efficiency.

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

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

(23)In particular, the modified RRP takes into account country-specific recommendations formally adopted by the Council prior to its submission. It continues to address the 2022 country-specific recommendations. The 2023 country-specific recommendations on energy were also taken into account when designing the modifications, in particular this concerns the recommendations to reduce the reliance on fossil fuels, accelerate the deployment of renewables and to reduce energy consumption in the built environment.

(24)The modified RRP includes an extensive set of mutually reinforcing reforms and investments that contribute to effectively addressing all or a significant subset of the economic and social challenges outlined in the country-specific recommendations addressed to the Netherlands by the Council in the context of the European Semester. Notably, the energy market reform package included in the REPowerEU chapter is expected to address the recommendation to reduce the reliance on fossil fuels by accelerating the deployment of renewables. This reform package is set to accelerate the deployment of renewables through faster permitting procedures and improvements to the electricity grid capacity. In addition, it aims to address grid congestion in the short term. The modified RRP also has significantly increased the ambition in achieving energy savings in real estate, more than doubling the energy efficiency interventions foreseen in the original plan. By addressing the aforementioned challenges, and thereby removing obstacles to investments in renewables and stimulating energy efficiency investments, the RRP is expected to also contribute to correcting the imbalances, as identified in recommendations made pursuant to Article 6 of Regulation (EU) No 1176/2011 in 2022, that the Netherlands is experiencing, in particular with regard to imbalances linked to the large current account surplus.

(25)The modification of the RRP, through the upskilling and reskilling budget for unemployed persons with a weak labour market position, addresses the 2022 CSR 3.5 on strengthening upskilling and reskilling opportunities, notably for those at the margins of the labour market. The modification, through the new element on vocational education and ‘on the job training’ in the health sector is furthermore expected to contribute to the fulfilment of the CSR 3.4 and 3.5 of 2022 on addressing labour shortages in health care and strengthen up- and reskilling opportunities.

(26)Having assessed progress in the implementation of all relevant country-specific recommendations at the time of submission of the modified national RRP, the Commission finds that substantial progress has been achieved with respect to the 2020 recommendations on taking steps to fully address features of the tax system that facilitate aggressive tax planning, ensuring effective supervision and enforcement of the anti-money laundering framework, investments in mission-oriented research and innovation on mitigating the economic and social impact of the COVID-19. Substantial progress has also been achieved on the recommendation issued in 2022 to pursue a fiscal policy aimed at achieving prudent medium-term fiscal positions, as well as on the 2019 recommendation to implement policies to increase household disposable income.

Contribution to the REPowerEU objectives

(27)In accordance with Article 19(3), point (da), of and Annex V, criterion 2.12, to Regulation (EU) 2021/241, the REPowerEU chapter is expected to effectively contribute to a large extent (Rating A) to energy security, the diversification of the Union’s energy supply, an increase in the uptake of renewables and in energy efficiency, an increase of energy storage capacities or the necessary reduction of dependence on fossil fuels before 2030.

(28)The implementation of the measures included in the REPowerEU chapter is expected to contribute to supporting the objective set out in Article 21c(3), point (b) of Regulation (EU) 2021/241. By providing significant incentives for households and businesses, the investment is expected to significantly boost energy efficiency in buildings in the Netherlands notably by contributing to the electrification of heat generation and by improving insulation of buildings. The energy market reform is expected to accelerate the deployment of renewable energy by tackling congestion on the electricity grid as well as by shortening permitting procedures.

(29)The implementation of the measures included in the REPowerEU chapter is also expected to contribute to supporting the objective set out in Article 21c(3), point (e) of Regulation (EU) 2021/241. The energy market reform aims to put conditions in place that are expected to lead to higher investments in grid capacity as well as more flexible management of grid capacity in times of grid congestion.

(30)Both REPowerEU measures are coherent with the Netherlands’ national measures aimed at reducing greenhouse gas emissions and increasing the share of renewable energy. The energy market reform package is also coherent with the government’s measures to remove bottlenecks in the electricity grid, for which a substantial, nationally financed envelope is available to boost investments into the grid. The reform in the REPowerEU chapter sets the framework for prioritisations of these investments. The investment is also coherent with the Netherlands’ efforts to reduce energy demand. To this end, regulatory measures are in place that incentivise energy demand reductions and subsidise energy efficiency improvements. The measures also reinforce those measures included in the original RRP on energy efficiency and the modernisation of the legal framework of natural gas and electricity markets.

(31)The REPowerEU measures therefore have a strong focus on improving the conditions for deployment of renewable energy sources and their integration into the electricity network. Additionally, the energy efficiency subsidy is expected to substantially reduce energy demand of the supported households and businesses. This is expected to help the Netherlands to increase its currently low share of renewable energy sources in the energy mix and reduce its reliance on fossil fuels, thereby increasing the Union’s energy security.

Measures having a cross-border or multi-country dimension or effect

(32)In accordance with Article 19(3), point (db), of and Annex V, criterion 2.13, to Regulation (EU) 2021/241, the measures included in the REPowerEU chapter are expected to a large extent (Rating A) to have a cross-border or multi-country dimension or effect.

(33)Both measures in the REPowerEU chapter and therefore 100% of its estimated costs have a cross-border or multi-country dimension or effect. The measures in the REPowerEU chapter are expected to contribute to the integration of renewable energy sources into the network as well as the reduction of energy demand. As a result, they are expected to contribute to reducing the dependency on fossil fuels and overall energy demand and are therefore considered as having a positive cross-border effect, as established in the Commission’s guidance in the context of REPowerEU.

(34)The energy efficiency investment is expected to have a cross-border or multi-country dimension to a large extent due to the substantial expected reduction in energy demand of 30% on average as a result of the subsidised interventions, thereby substantially reducing energy demand and reliance on fossil fuels in the Netherlands and thus in the Union as a whole.

(35)The energy market reform package is expected to contribute to a reduction of grid congestion and to the acceleration of permitting procedures of renewable energy projects. This is expected to facilitate the deployment of renewable energy, thereby reducing the Netherlands’ reliance on fossil fuels and improving security of supply in the Union.

Contribution to the green transition including biodiversity

(36)In accordance with Article 19(3), point (e), of and Annex V, criterion 2.5, to Regulation (EU) 2021/241, the modified RRP including the REPowerEU chapter, 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 54.9% of the 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 that Regulation. In accordance with Article 17 of Regulation (EU) 2021/241, the modified RRP including the REPowerEU chapter is consistent with the information included in the National Energy and Climate Plan 2021-2030.

(37)The modified measures do not impact the overall ambition of the plan regarding the green transition including biodiversity. The RRP continues to include investments that are expected to make a significant contribution to the decarbonisation and energy transition objectives as set out in the Netherlands’ National Energy and Climate Plan 2021-2030, thereby contributing to the Union’s 2030 climate target.

(38)The measures included in the REPowerEU chapter further support the green transition in the Netherlands, as both the investment as well as the reform contribute to reducing the reliance on fossil fuels, increasing energy efficiency and increasing the share of renewable energy in the Dutch energy mix. With the REPowerEU chapter, the plan has a contribution to climate objectives of 54.9%. The renovation measure is expected to have a lasting impact due to the nature of the eligible interventions and thus contribute significantly to the objective of climate neutrality. The reform of the energy market is expected to facilitate investments into the Dutch electricity grid and renewable energy projects therefore directly contributing to reducing usage of fossil fuels. Both measures are therefore expected to contribute to the attainment of the 2030-2050 targets and the objective of EU Union climate neutrality by 2050.

Monitoring and implementation

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

(40)The modified RRP also includes a limited update of the monitoring and implementation framework to reflect the work done to further streamline the monitoring and implementation set-up. The dedicated Programme Directorate for the RRF in the Ministry of Finance remains the coordinating body which prepares general guidelines which define how milestones and targets should be reported and accompanied by additional evidence. In addition, these guidelines should also be included in the government budget regulation which should be updated each year. The implementation of RRP measures remains integrated into the internal control cycle of the various ministries involved in the implementation of the RRP and should be included in their annual reports, but they should not be included as a separate appendix in the departmental annual reports. The milestones and targets that accompany the modified measures, including those in the REPowerEU chapter, are clear and realistic and the proposed indicators for those milestones and targets are relevant, acceptable and robust.

Costing

(41)In accordance with Article 19(3), point (i), of and Annex V, criterion 2.9, to Regulation (EU) 2021/241, the justification provided in the modified RRP including the REPowerEU chapter on the amount of the estimated total costs of the RRP is to a medium extent (Rating B) reasonable and plausible, is in line with the principle of cost efficiency and is commensurate to the expected national economic and social impact.

(42)For the costing assessment of the original plan in 2022, the Netherlands generally provided detailed breakdowns of individual cost estimates. The justification provided in the original plan on the amount of the estimated total costs of the RRP was to a medium extent reasonable and plausible, in line with the principle of cost-efficiency and was commensurate to the expected national economic and social impact and obtained a ‘B’ rating at the time.

(43)According to the information provided, the assessment of the cost estimates for the new investments and the REPowerEU measures show that most of the costs are reasonable and plausible even though the evidence shows varying degrees of details and depth of calculations. For some of the new investments and amendments, information on the reasonability and plausibility of the cost estimates is not sufficiently well explained, precluding an A rating for this assessment criterion. Furthermore, the changes in the cost estimates for amended measures were justified but not always proportional to the change in the target, and as such the reasonability and plausibility of these cost estimates were altered compared to the original RRP. The Netherlands has provided sufficient information and assurance to ensure that the costs of the new measures are not covered by existing or planned EU financing. Finally, the estimated total costs of the modified RRP are in line with the principle of cost-efficiency and commensurate to the expected national economic and social impact.

Protection of the financial interests of the Union

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

(45)The control system and arrangements proposed in the original plan in 2022 are based on robust processes and structures used in the existing national framework. Actors and their roles and responsibilities for the performance of the internal control tasks are clearly described. A dedicated Programme Directorate for the RRP in the Ministry of Finance is assigned as the coordinating body. Via intermediary-declarations (i.e. management declarations at the level of the implementing bodies) implementing bodies are to confirm the protection of the Union’s financial interests and the validity of the reported data on the milestones and targets. These intermediary-declarations are to be verified and signed by the Financial Economic Affairs Directorates of the ministries involved in the implementation of the RRP (called FEZ directorates). The audit authority ‘auditdienst rijk’, an independent service within the Ministry of Finance, is to carry out regular audits of the management and control systems, including substantive testing.

(46)The modified RRP also includes an update of the control and audit framework to reflect the work done to further streamline the relevant processes. It includes an update of the procedure for preventing double funding, notably with regard to the use of Arachne. Arachne is no longer mandatory, but if a policy directorate chooses not to use Arachne, it has the obligation to use an alternative method to avoid the risk of conflict of interest or non-compliance with State aid rules or the operational, administrative and financial capacity of companies to carry out operations co-financed by the European Union. Concerning the declaration on the absence of double funding signed by the relevant policy directorate of the ministries involved, this is to be covered in the management declarations that are to be signed at a measure level. Therefore, to avoid duplication, a separate declaration per policy directorate of the ministries involved on double funding has been removed. Other procedures related to double funding and more broadly the protection of the financial interest of the European Union remain in place and are considered adequate and robust. Overall, the changes introduced do not affect the conclusion that the arrangements proposed are adequate.

Any other assessment criteria

(47)The Commission considers that the modifications put forward by the Netherlands do not affect the positive assessment of the RRP set out in the Council Implementing Decision (ST 12275/22 INIT) 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 (c), (d), (f), (g) and (k).

Consultation process

(48)The Netherlands has consulted various stakeholders on the measures included in the REPowerEU chapter and has provided explanations on the outcome of these consultations and how the input of stakeholders was reflected. The measure ‘Investment subsidy for sustainable energy and energy savings’ was included in the original RRP and is scaled-up in the REPowerEU chapter. The consultation process therefore mostly took place in advance of the submission of the original plan. This involved the consultation of various branches of government, employee and employer organizations and other public institutions. The wider public was also consulted during the preparation of the original plan through an internet consultation process. For the broader challenges related to the energy transition, the Netherlands consults expert groups on an ongoing basis and has published a national action plan. In addition, for the measure ‘Energy market reform package’ the Dutch authorities have consulted various stakeholders, including the Netherlands’ Authority for Consumers and Markets, regional authorities, energy network operators, scientists and the wider public (through open consultations accessible by citizens, companies and public institutions). Input from these stakeholders was used for the measures to address congestion on the electricity grid, prioritisation of investments for the expansion of the grid and to establish more efficient procedures for permitting for energy infrastructure projects.

Positive assessment

(49)Following the positive assessment of the Commission concerning the modified RRP including the REPowerEU chapter, with the finding that the plan 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 modified RRP including the REPowerEU chapter, the relevant milestones, targets and indicators, and the amount made available from the Union for the implementation of the modified RRP including the REPowerEU chapter in the form of non-repayable financial support should be set out.

Financial contribution

(50)The estimated total costs of the modified RRP including the REPowerEU chapter of the Netherlands is EUR 5 443 293 000. As the amount of the estimated total costs of the modified RRP is higher than the updated maximum financial contribution available for the Netherlands, the financial contribution calculated in accordance with Article 11 allocated for the Netherlands’ modified RRP including the REPowerEU chapter should be equal to the total amount of the financial contribution available for the Netherlands’ modified RRP including the REPowerEU chapter. This amount is equal to EUR 4 707 063 471.

(51)Pursuant to Article 21a(5) of Regulation (EU) 2021/241, on 6 July 2023 the Netherlands submitted a request for the allocation of the revenue referred to in Article 21a(1) of that Regulation, shared between Member States on the basis of the indicators set out in the methodology in Annex IVa to Regulation (EU) 2021/241. The estimated total costs of the measures referred to in Article 21c(3), points (b) to (f) included in the REPowerEU chapter is EUR 735 000 000. As this amount is higher than the allocation share available for the Netherlands, the additional non-repayable financial support available for the Netherlands should be equal to the allocation share. This amount is equal to EUR 454 359 575.

(52)Additionally, in accordance with Article 4a of Regulation (EU) 2021/1755 4 , on 28 February 2023 the Netherlands submitted a reasoned request to transfer part of its remaining provisional allocation from the resources of the Brexit Adjustment Reserve to the Facility, amounting to EUR 280 000 000. That amount should be made available to support the reforms and investments in the REPowerEU chapter as additional non-repayable financial support.

(53)The total financial contribution available to the Netherlands should be EUR 5 441 423 046.

(54)Council Implementing Decision ST 12275/22 INIT of 4 October 2022 on the approval of the assessment of the RRP for the Netherlands should therefore be amended accordingly. For the sake of clarity, the Annex to that Implementing Decision should be replaced entirely,

HAS ADOPTED THIS DECISION:

Article 1

Implementing Decision (EU) ST 12275/22 INIT of 4 October 2022 is amended as follows:

(1) Article 1 is replaced by the following:

“Article 1

Approval of the assessment of the RRP

The assessment of the modified RRP of the Netherlands on the basis of the criteria provided for in Article 19(3) of Regulation (EU) 2021/241 is approved. The reforms and investment projects under the RRP, the arrangements and timetable for the monitoring and implementation of the RRP, including the relevant milestones and targets, the relevant indicators relating to the fulfilment of the envisaged milestones and targets, and the arrangements for providing full access by the Commission to the underlying relevant data are set out in the Annex to this Decision.”;

(2) In Article 2, paragraphs 1 and 2 are replaced by the following:

“1. The Union shall make available to the Netherlands a financial contribution in the form of non-repayable support amounting to EUR 5 441 423 046. 5 That contribution includes:

(a)an amount of EUR 3 929 409 575 that shall be available to be legally committed by 31 December 2022;

(b)an amount of EUR 777 653 896 that shall be available to be legally committed from 1 January 2023 until 31 December 2023;

(c)an amount of EUR 454 359 575 6 , in accordance with Article 21a(6) of Regulation (EU) 2021/241, exclusively for measures referred to in Article 21c of that Regulation, with the exception of measures referred to in Article 21c(3), point (a);

(d)an amount of EUR 280 000 000, transferred from the Brexit Adjustment Reserve to the Facility.

The Union financial contribution shall be made available by the Commission to the Netherlands in instalments in accordance with the Annex to this Decision.

The instalments may be disbursed by the Commission in one or several tranches. The size of the tranches shall be subject to the availability of funding.”

(3) The Annex is replaced by the text in the Annex to this Decision:

Article 2
Addressee

This Decision is addressed to the Kingdom of the Netherlands.

Done at Brussels,

For the Council

The President

(1) OJ L 57, 18.2.2021, p. 17.

(2) ST 12275/22 INIT; ST 12275/22 INIT ADD 1.

(3) Regulation (EU, Euratom) 2020/2092 of the European Parliament and of the Council of 16 December 2020 on a general regime of conditionality for the protection of the Union budget (OJ L 433 I, 22.12.2020, p. 1).

(4) Regulation (EU) 2021/1755 of the European Parliament and of the Council of 6 October 2021 establishing the Brexit Adjustment Reserve (OJ L 357 8.10.2021, p. 1).

(5) This amount corresponds to the financial allocation after deduction of the Netherlands’’ proportional share of the expenses of Article 6(2) of Regulation (EU) 2021/241, calculated in accordance with the methodology of Article 11 of that Regulation.

(6) This amount corresponds to the financial allocation after deduction of the Netherlands’’ proportional share of the expenses of Article 6(2) of Regulation (EU) 2021/241, calculated in accordance with the methodology of Annex IVa of that Regulation.

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EUROPEAN COMMISSION

Brussels, 29.9.2023

COM(2023) 574 final

ANNEX

to the

Proposal for a COUNCIL IMPLEMENTING DECISION

amending Implementing Decision (EU) (ST 12275/22 INIT; ST 12275/22 INIT ADD 1) of 4 October 2022 on the approval of the assessment of the recovery and resilience plan for the Netherlands

{SWD(2023) 324 final}

ANNEX

SECTION 1: REFORMS AND INVESTMENTS UNDER THE RECOVERY AND RESILIENCE PLAN

1. Description of reforms and investments

A. COMPONENT 1: Promoting the green transition

The objective of this component of the Dutch recovery and resilience plan is to promote and accelerate the green transition in the Netherlands and to address problems caused by excessive nitrogen deposition levels arising in and around the Dutch Natura 2000 areas. The component consists of five reforms and six investments dedicated to promoting the green transition, of which two investments address the nitrogen challenges.

The green transition objectives are supported by a package of fiscal greening reforms aiming to make sustainable energy sources financially more attractive vis-à-vis fossil fuels and incentivise citizens and businesses to limit their energy consumption. For example, the comprehensive Energy Law reform aims at updating, modernising and integrating the regulatory framework for gas and electricity energy systems with a view to supporting the transition of the electricity grid to the low carbon energy system. These reforms are complemented by investment programmes for the deployment of renewable energy sources (i.e. offshore wind energy) and carriers (i.e. green hydrogen) as well as investments in the development of sustainable mobility solutions, such as zero-emission inland navigation vessels and aircraft powered by hydrogen propulsion systems.

The nitrogen challenges are addressed by a comprehensive Nature Restoration scheme with a focus on the reduction of nitrogen deposition on sensitive habitats in Natura 2000 sites. The nitrogen challenges are further addressed by a subsidy scheme for the cessation of pig farms located near Natura 2000 sites.

The component contributes to the achievement of the Dutch energy and climate objectives, including the National Energy and Climate Plan (NECP). The component also supports addressing the Country-Specific Recommendations to focus investment-related economic policy on renewable energy, energy efficiency and greenhouse gas emissions reduction strategies (Country-Specific Recommendation 3 in 2019), to focus investment on the green and digital transition (Country-Specific Recommendation 3 in 2020) and to reduce overall reliance on fossil fuels by accelerating the deployment of renewables, in particular by boosting complementary investments in network infrastructure and further streamlining permitting procedures, improving energy efficiency, in particular in buildings, and accelerating investments in sustainable transport and sustainable agriculture (Country-Specific Recommendation 4 in 2022).

It is expected that no measure in this component does significant harm to environmental objectives within the meaning of Article 17 of Regulation (EU) 2020/852, taking into account the description of the measures and the mitigating steps set out in the recovery and resilience plan in accordance with the ‘Do no significant harm’ Technical Guidance (2021/C58/01).

A.1. Description of Reforms and Investments for non-repayable financial support

Reform C1.1 R1: Energy taxation reform

The objective of this reform is to incentivise businesses and households to limit their energy consumption and switch to more climate-friendly sources of energy. The reform shall consist of a combination of tariff changes, which shall make the use of natural gas more expensive and the use of electricity less expensive, and structural adjustments to energy taxation, which are expected to disincentivise energy consumption.

The reform with regard to tariff adjustments shall consist in the introduction of the following changes:

a)the first band tariff (“eerste schijf”) on the use of gas shall be increased and the first band tariff on the use of electricity shall be reduced;

b)the second and third band tariffs (“tweede en derde schijf”) on the use of electricity shall be decreased;

c)the energy tariff structure shall be made less degressive by increasing the rates in both the highest gas and electricity consumption bands; and

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.

The reform with regard to structural adjustments to energy taxation shall:

a)abolish the exemption and refund scheme (on natural gas and electricity) for metallurgical and mineralogical processes;

b)limit the exemption for the consumption of natural gas in electricity generation to the natural gas used for the production of electricity supplied to the grid; and

c)abolish the reduced rate for greenhouse horticulture.

The implementation of the reform shall be completed by 31 March 2025.

Reform C1.1 R2: Introduction and tightening of the CO2 levy for industry

The objective of this reform is to reduce CO2 emissions of industry through a CO2 levy for industry. This levy shall act as a price floor, setting a minimum price for a tonne of CO2 emitted: if the price in the European Union Emissions Trading System (ETS) drops below this minimum price, the difference between the ETS price and the price floor shall be levied as a tax.

The reform related to the CO2 levy for industry shall include the following elements:

a)introducing the CO2 levy for industry; and

b)tightening the levy with the objective to further reduce CO2 emissions by industry.

The implementation of the reform shall be completed by 31 March 2023.

Reform C1.1 R3: Increase of the Air Travel Tax (ATT)

The objective of this reform is to better reflect the social costs of air passenger transport and discourage short distance flying. The reform shall increase the air travel tax resulting in an immediate price increase of air travel tickets for passengers departing from an airport located in the Netherlands.

The implementation of the reform shall be completed by 31 March 2023.

Reform C1.1 R4: Reform of car taxation

The objective of this reform is to reduce the amount of kilometres travelled by fossil-fuelled cars.

The reform shall include the following elements:

a)the phasing out of the motor vehicle and motorcycle purchase tax (“Belasting van Personenauto’s en Motorrijwielen”, BPM) exemption for fossil-fuelled vans of commercial operators; and

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

The reform shall be completed by 30 June 2026.

Reform C1.1 R5: Energy Law

The objective of this reform is to update, modernise and integrate the regulatory framework for gas and electricity energy systems. In particular, the reform shall consist of the entry into force of the Energy Law, integrating the current Gas Law and the current Electricity Law into one single legal framework, and containing the following features:

a)improve the system of collection, storage and exchange of gas and electricity data;

b)revise the legal basis for provincial or central government intervention in energy infrastructure projects in order to optimise permit granting and the implementation of Projects of National Interest – Energieprojecten van Nationale Belang (via the National Coordination Scheme – Rijkscoördinatieregeling, RCR).

c)update the regulatory framework of Transmission System Operators and Distribution System Operators;

d)regulate the possibilities for electricity users to become active players on the energy market by allowing for (i) the contracting of multiple operators on one connection, (ii) the selling of self-generated electricity, whether or not through aggregation, and (iii) the monetising of end users’ flexibility in actual demand through aggregation; and

e)improve the protection of final consumers.

The implementation of the reform shall be completed by 31 March 2025.

Investment C1.1 I1: Offshore wind

This investment aims to increase the capacity of wind power generation in the North Sea. Rather than covering the construction costs of offshore wind farms themselves, the investment aims at lowering the negative externalities associated with the deployment of additional offshore wind power capacity.

The investment shall provide financial support for:

a)the improvement of shipping safety near offshore wind farms by means of (i) the procurement of five new electric recharging points at sea for electric vessels and five new recharging points in the quay for electric vessels (including hybrid vessels) and (ii) the procurement of three emergency response towing vessels;

b)the strengthening and protection of the North Sea Ecosystem, which is at risk of being negatively affected by the deployment of offshore wind farms, by means of (i) nature enhancement actions for bird and marine mammal species protection, (ii) pilot nature restoration actions inside and outside Natura 2000 sites, (iii) research projects on possible actions to strengthen the North Sea ecosystem and conservation of species, (iv) the Dutch Governmental Offshore Wind Ecological Programme (WOZEP) and (v) the digitalisation of the North Sea Ecological Monitoring, including the installation of ecological sensors; and

c)the adequate integration of the offshore power connection into onshore landing sites, including (i) four area investment plans to limit the local negative impact of wind energy landing sites on the areas concerned and (ii) an ecological impulse package for the Wadden Sea area and compensation for the salinisation of agricultural land.

a)Assurance shall be provided that exclusively green methanol compliant with the Renewable Energy Directive (EU) 2018/2001 (RED II) and related implementing and delegated acts shall be used by the vessels supported under the RRF.

b)The green hydrogen used for the production of green methanol shall comply with life cycle greenhouse gas emissions savings requirement of 73.4% for hydrogen (resulting in 3t CO2eq/tH2).

c)The green methanol shall achieve at least 70% emissions savings in accordance with the Renewable Energy Directive (EU) 2018/2001 (RED II) and related implementing and delegated acts.

d)At least 90% of the energy consumption of the vessels over their lifetimes shall be electric, and the remaining energy consumption shall either (i) be from green methanol (compliant with the conditions for green methanol set out above under (c)) produced by using green hydrogen produced by electrolysis of water and renewable energy (compliant with the conditions for green hydrogen set out above under (b)) and CO2 from: 1) direct air capture, 2) residual CO2 of industrial activities, 3) non-recyclable waste (carbon-recycled), except from incineration processes, and/or 4) the fermentation of mowed grass (or other biodegradable waste, in case mowed grass is not sufficiently available; all types of “other biodegradable waste” used for the production of green methanol shall be compliant with and derived from the residues and/or waste from the feedstock categories that are included in RED II Annex IX part A); or (ii) be based on the best available technology in the sector. The choice between (i) and (ii) shall be dependent on achieving the lowest possible environmental impacts in the sector.

The implementation of the investment shall be completed by 30 June 2026.

Investment C1.1 I2: Green power of hydrogen

This investment aims to accelerate and scale up the development of a green hydrogen ecosystem in the Netherlands.

The investment shall provide financial support for:

a)the construction of at least two demonstration facilities for innovative green hydrogen technologies to demonstrate the feasibility of large-scale electrolysis and green hydrogen deployment;

b)at least three research projects focusing on the production, storage, transport and use of green hydrogen; and

c)the development of a human capital agenda with actions to increase the supply of skills in green hydrogen by establishing at least five regional learning communities, course materials and events or centres to facilitate exchanges between businesses and education or research institutions.

It is expected that this measure does not do significant harm to environmental objectives within the meaning of Article 17 of Regulation (EU) 2020/852, taking into account the description of the measure and the mitigating steps set out in the recovery and resilience plan in accordance with the DNSH Technical Guidance (2021/C58/01). In particular, the actions under this investment shall only support hydrogen production, storage, transport and use, based on electrolysis using renewable energy sources in accordance with the Renewable Energy Directive (EU) 2018/2001 (RED II) or grid electricity (the latter requiring a justification how an increased renewables generation capacity at the national level shall be achieved), or hydrogen activities that comply with the life-cycle greenhouse gas emissions savings requirement of 73.4% for hydrogen (resulting in life-cycle greenhouse gas emissions lower than 3t CO2e/tH2) and 70% for hydrogen-based synthetic fuels relative to a fossil fuel comparator of 94g CO2e/MJ in analogy to the approach set out in Article 25(2) of and Annex V to Directive (EU) 2018/2001.

Activities and assets under the EU Emission Trading System (ETS) achieving projected greenhouse gas emissions that are not lower than the relevant benchmarks shall be excluded 1 .

The implementation of the investment shall be completed by 30 June 2025.

Investment C1.1 I3: Inland waterway energy transition, project Zero Emission Services (ZES)

This investment aims at deploying fully electric, zero-emission inland waterway transport. The investment shall provide funds for the completion of Modular Energy Containers (MECs) with a total capacity of 150 kWh, 14 loading sites for vessels and fully electric inland waterway vessels with a total tonnage of 6161 TEU (twenty-foot equivalent units). The MECs are interchangeable energy containers to be charged with renewable electricity and suitable for installation in new and existing inland waterway vessels. Skippers shall be able to exchange the MECs at any of the 14 loading sites. These loading sites shall be equipped with an ‘open access’ network that can be used to stabilise the electricity grid or to provide local and temporary demand for electricity.

The implementation of the investment shall be completed by 31 December 2025.

Investment C1.1 I4: Aviation in transition

This investment aims at making the Dutch aviation sector sustainable, with a view to achieving fully climate-neutral Dutch aviation by 2050, by removing bottlenecks related to the scale-up of technologies for the use of hydrogen as an energy carrier in aircrafts.

The investment shall provide financial support for:

a)the final detailed design for a hydrogen combustion turbofan “H2-turbofan Ombouw”, which shall be for one of the engines of a Fokker 100 with combustion chambers suitable for the use of liquid hydrogen;

b)the final detailed design of the fuel cell electric “Hydrogen Aircraft Powertrain and Storage System”, which shall provide a hydrogen fuel cell electric propulsion system for application on CS-23 certifiable aircraft; and

c)the establishment of a sustainable aviation think tank (“Flying Vision”) in which Dutch aviation research institutes, airlines and airports as well as international aircraft original equipment manufacturers shall be represented.

The implementation of the investment shall be completed by 31 December 2025.

Investment C1.2 I1: Nature programme

This investment is part of the Netherlands’ structural approach to nitrogen and aims to reduce the negative effects of nitrogen emissions in the Netherlands, which have notably affected species and habitats, and restore vulnerable nature. The investment shall contribute to achieving favourable or improved conservation status conditions for species and habitats under Directive 2009/147 on the conservation of wild birds (Birds Directive) and Directive 92/43 on the conservation of natural habitats and wild fauna and flora (Habitats Directive) through the implementation of the following actions in or around Natura 2000 areas:

a)nature quality improvement;

b)hydrological actions;

c)conservation and optimisation of the layout of nature areas;

d)transitional zones, including connection between areas; and

e)other actions, such as recreational zoning or control of invasive species

In addition, provinces shall implement afforestation actions to compensate for forest loss in designated areas.

In the framework of the investment, implementation plans for each of the 12 provinces shall be developed. The administrations of the provinces shall receive the necessary financial resources to carry out the nature restoration actions. The investment shall contribute to realising conditions for a favourable or improved conservation status of species and habitats under the Birds Directive and the Habitats Directive. The 12 implementation plans shall be assessed and adopted by the Ministry of Agriculture, Nature and Food Quality. The quality of a total of 101 924 hectares of nature in and around Natura 2000 sites shall be improved by the actions.

Land management organisations shall implement actions improving the quality of nature in and around Natura 2000 areas. At least EUR 49 410 000 shall be committed by the Netherlands Enterprise Agency (Rijksdienst voor Ondernemend Nederland, RvO), on behalf of the Ministry of Agriculture, Nature and Food Quality, to land management organisations to implement these actions.

The Directorate-General for Public Works and Water Management (Rijkswaterstaat) shall implement three types of actions to improve river nature and roadside management:

a)making water management more sustainable;

b)taking hydrological and other planning actions; and

c)redesigning or quality improvement of infrastructure verges.

At least EUR 29 610 000 shall be committed by the Ministry of Agriculture, Nature and Food Quality to the Directorate-General for Public Works and Water Management (Rijkswaterstaat) to implement these actions.

At least EUR 18 800 000 shall be committed by the Ministry of Agriculture, Nature and Food Quality to support activities mainly concerning the development of knowledge about nature restoration (including the improvement of the Knowledge Network for Recovery and Management of Nature, OBN), communication and stakeholder management, and the adjustment of the existing nature monitoring with a view to enabling evaluations of the actions under this investment, resulting in the following:

a)the first improved version of the nature monitoring system shall be operational;

b)at least three reports on the improvement of nature quality in nitrogen sensitive habitats shall be published; and

c)a communication strategy shall be developed.

It is expected that this measure does not do significant harm to environmental objectives within the meaning of Article 17 of Regulation (EU) 2020/852, taking into account the description of the measure and the mitigating steps set out in the recovery and resilience plan in accordance with the DNSH Technical Guidance (2021/C58/01). In particular, an Environmental Impact Assessment (EIA) shall be completed in accordance with Directive 2011/92/EU (Environmental Impact Assessment Directive). Where an EIA has been carried out, the required mitigation actions for protecting the environment shall be implemented. For sites/operations located in or near biodiversity-sensitive areas (including the Natura 2000 network of protected areas, UNESCO World Heritage sites and Key Biodiversity Areas, as well as other protected areas), an appropriate assessment in accordance with Directives 2009/147/EC and 92/43/EEC, where applicable, shall be conducted and, based on its conclusions, the necessary mitigation actions shall be implemented.

The implementation of the investment shall be completed by 30 June 2026.

Investment C1.2 I2: Aid scheme for the rehabilitation of pig farms

The objective of this investment is to reduce in the short term the amount of ammonia emissions and odour nuisance in areas where the concentration of pig farms is high as well as the nitrogen deposition on Natura 2000 sites. Grants shall be awarded to support pig farmers to permanently and irrevocably put an end to their pig farms on a voluntary basis via:

a)the permanent surrender of their rights to breed pigs; and

b)the obligation of recipients of the grants to demolish their production capacity, including stables, manure cellars, manure silos and feed silos.

Pig farmers shall receive compensation for surrendering their rights to breed pigs as well as for the loss of value of productive assets. By reducing the pig population in the Netherlands by at least 6% at national level compared to 2019, the investment shall lower the odour nuisance attributable to livestock manure and reduce nitrogen emissions in Natura 2000 sites. Compensation shall be granted for the termination of 275 pig farms, which 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.

A.2. Milestones, targets, indicators, and timetable for monitoring and implementation for non-repayable financial support

Number	Related Measure (Reform or Investment)	Milestone/Target	Name	Qualitative indicators (for milestones)	Quantitative indicators (for targets)			Indicative timeline for completion		Description of each milestone and target
					Unit	Baseline	Goal	Quarter	Year
1	C1.1 R1-1 Energy taxation reform	Milestone	Entry into force of a law adjusting energy tax tariffs	Provision in the law providing for its entry into force				Q1	2024	Entry into force of 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 gradually 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 gradually 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 exemption and refund scheme in the energy tax (on natural gas and electricity) for metallurgical and mineral processes shall be abolished. b)The exemption from the energy tax for the consumption of natural gas in electricity generation shall be limited to natural gas used for the production of electricity supplied to the grid. c)The reduced rate in the energy tax for greenhouse horticulture shall be abolished.
3	C1.1 R2-1 Introduction and tightening of the CO2 levy for industry	Milestone	Entry into force of a law introducing the industrial CO2 levy	Provision in the law providing for its entry into force				Q1	2021	Entry into force of a law establishing a national CO2 levy for industry. The levy shall act as a price floor, setting a minimum price for a tonne of CO2 emitted: if the European Union Emission Trading System (ETS) price drops below this minimum price, the difference between the ETS price and the price floor shall be levied as a tax.
4	C1.1 R2-2 Introduction and tightening of the CO2 levy for industry	Milestone	Entry into force of a law tightening the industrial CO2 levy	Provision in the law providing for its entry into force				Q1	2023	Entry into force of legislation increasing the CO2 industrial levy from EUR 30 per ton in 2021 to EUR 50.10 per ton in 2023 and then gradually to EUR 82.80 per ton in 2026 as well as entry into force of legislation gradually reducing the amount of CO2 emissions exempted from the CO2 industrial levy, resulting in an expected 2.4 Mton less exempted CO2 emissions in 2026.
5	C1.1 R3-1 Increase of the Air Travel Tax (ATT)	Milestone	Entry into force of a law increasing the air travel tax for air passengers departing from an airport in the Netherlands	Provision in the law providing for its entry into force				Q1	2023	Entry into force of a law increasing the tax on air travel for passengers departing from an airport in the Netherlands. The tax shall be at least three times as high as the tax in 2022 (EUR 7.94 per departure per passenger in 2022).
6	C1.1 R4-1 Reform of car taxation	Milestone	Entry into force of a law phasing out the motor vehicle and motorcycle purchase tax (BPM) exemption for commercial vans	Provision in the law providing for its entry into force				Q1	2025	Entry into force of the law phasing out the motor vehicle and motorcycle purchase tax (“Belasting van Personenauto’s en Motorrijwielen”, BPM) exemption for fossil-fuelled vans of commercial operators.
7	C1.1 R4-2 Reform of car taxation	Milestone	Publication of a law in the Official Journal amending the existing car tax on cars and vans	Publication in the Official Journal				Q2	2025	Publication in the Official Journal of the law amending the tax base for cars and vans from the weight of the car or van to the number of kilometres driven. The law may include provisions that enter into effect in 2030 at the latest. The law shall include provisions attributing responsibilities and competences to the relevant implementing bodies, which shall enter into force and apply upon publication. The law shall establish the specifications of the type of charging system and define how the tariff shall be structured and how the registration of the number of kilometres driven shall be determined.
8	C1.1 R4-3 Reform of car taxation	Milestone	Letter to Parliament on the status of implementation of the law amending the tax base for cars and vans	Letter to Parliament issued				Q2	2026	A letter from the government to Parliament shall detail the actions taken by the mandated executive agencies for the implementation of the law amending the tax base for cars and vans from the weight of the car or van to the number of kilometres driven. The letter shall describe the next steps of implementation with respect to (a) the charging system, (b) the tariff structure and (c) the registration of the number of kilometres driven to ensure operationalisation in line with the law amending the existing tax on cars and vans.
9	C1.1 R5-1 Energy Law	Milestone	Entry into force of the Energy Law	Provision in the law providing for its entry into force				Q1	2025	Entry into force of the Energy Law integrating the current Gas Law and the current Electricity Law into one single legal framework and having the following features: a)improve the system of collection, storage and exchange of gas and electricity data; b)revise the legal basis for provincial or central government intervention in energy infrastructure projects in order to optimise permit granting and implementation of Projects of National Interest – Energieprojecten van Nationale Belang (via the National Coordination Scheme – Rijkscoördinatieregeling, RCR) c)update the regulatory framework of Transmission System Operators and Distribution System Operators; d)regulate the possibilities for electricity users to become active players on the energy market by allowing for (a) the contracting of multiple operators on one connection, (b) the selling of self-generated electricity, whether or not through aggregation, and (c) the monetising of end users’ flexibility in actual demand through aggregation; and e)improve the protection of final consumers.
10	C1.1 I1-1 Offshore wind	Milestone	Ensuring shipping safety – Signed contract(s) for the purchase of new charging points at sea and in the quay	Signed contract(s) for the purchase of five new charging points at sea, and for the purchase of five new charging points in the quay.				Q2	2026	Signature of the contract(s) for the purchase of five new electric recharging points for electric vessels (including hybrid vessels) at sea; and signature of the contract(s) for the purchase of five new electric recharging points for electric vessels (including hybrid vessels) in the quay.
11	C1.1 I1-2 Offshore wind	Milestone	Ensuring shipping safety – Publication of tender(s) for the purchase of emergency response towing vessels	Published tender(s) for the purchase of three emergency response towing vessels				Q4	2025	Publication of tender(s) for the purchase of three new emergency response towing vessels to be used to ensure shipping safety in and around offshore wind farms. The tender specifications shall contain binding eligibility criteria that shall be verified by the implementing authority to ensure DNSH compliance, as set out in the description of the investment.
12	C1.1 I1-3 Offshore wind	Milestone	Ensuring shipping safety – Signed contract(s) for the purchase of emergency response towing vessels	Signed contract(s) for the purchase of three emergency response towing vessels				Q2	2026	Signature of contract(s) for the purchase of three new emergency response towing vessels to be used to ensure shipping safety in and around offshore wind farms. To ensure DNSH compliance, the contract(s) shall contain the specifications as set out in the description of the investment.
13	C1.1 I1-4 Offshore wind	Milestone	Development and implementation of nature enhancement and species protection	Signed contracts or grant agreements for developing and implementing nature enhancement and species protection				Q4	2025	Contracts and/or grant agreements signed for the development of nature enhancement and species protection actions: a)at least six species protection plans or nature enhancement plans; b)at least four follow-up research studies for further improvement of the species protection plans, and/or nature enhancement plans, and for establishing a baseline mapping; c)at least three (pilot) projects for testing actions identified in the species protection plans, and/or the nature enhancement plans, and/or the follow-up research studies. Contracts and/or grant agreements signed for the implementation of the following nature enhancement and species protection actions: a)at least two bird sanctuaries; b)at least five small-scale species protection actions; c)nature restoration or nature enhancement actions in at least three offshore wind parks.
14	C1.1 I1-5 Offshore wind	Target	Strengthening and protection of the North Sea Ecosystem – Projects that contribute to the enhancement and/or restoration of nature in and surrounding Natura 2000 areas and protected areas under the Marine Strategy Framework Directive (MSFD)		Number of projects for which contracts have been signed	0	4	Q4	2025	Contracts signed for at least four projects that contribute to the enhancement and/or restoration of nature in Natura 2000 areas, areas surrounding Natura 2000 areas and areas protected under Directive 2008/56/EC establishing a framework for community action in the field of Marine Environmental Policy (Marine Strategy Framework Directive - MSFD). These four projects shall take actions addressing one or several of the conservation goals as reported in the management plans of these protected areas.
15	C1.1 I1-6 Offshore wind	Milestone	Strengthening and protection of the North Sea Ecosystem – Offshore Wind Ecological Programme (WOZEP)	Offshore Wind Ecological Programme research: summary report published				Q1	2026	Research projects shall be substantially advanced in the following research areas: a)data collection and modelling on the effects of offshore wind development and wind turbines on birds and bats; b)the effects of offshore wind development (construction phase and operational phase) on sea mammals; c)the effects of offshore wind development on the North Sea ecosystem, includingfood availability and habitat suitability for protected bird, bat and marine mammal species; and d)cumulative impact assessments to calculate the effects of planned and existing wind parks on protected species. A summary of the research projects in the form of a report shall be delivered; it shall be based on the available results of the projects listed above.
16	C1.1 I1-7 Offshore wind	Target	Strengthening and protection of the North Sea Ecosystem – Digitalisation of the North Sea Monitoring Stations		Number of monitoring stations installed and operational	0	12	Q1	2026	At least two static monitoring stations and at least 10 mobile monitoring stations shall be installed and operational.
17	C1.1 I1-8 Offshore wind	Milestone	Offshore power connection to onshore landing sites – Governance agreements for area investment plans	Signed governance agreements				Q2	2024	A governance agreement shall be signed between the Ministry of Economic Affairs and Climate Policy and each of the regions with offshore wind energy landing sites (Borssele, Maasvlakte, Noordzeekanaalgebied and Eemshaven). These agreements shall contain at least: a)The rights and responsibilities of the parties and stakeholders involved in the governance system for the management of investments in regions with offshore wind energy landing sites; b)The specification of what infrastructure is necessary for green energy and its consequences for each region; c)The amount allocated to the region for actions to mitigate adverse impacts from offshore wind landings on the quality of the living environment in the region; d)The type of mitigating actions envisaged; and e)A specification that an Environmental Impact Assessment (EIA) shall be completed in accordance with Directive 2011/92/EU (Environmental Impact Assessment Directive). Where an EIA has been carried out, the required mitigation actions for protecting the environment shall be implemented. For sites/operations located in or near biodiversity-sensitive areas (including the Natura 2000 network of protected areas, UNESCO World Heritage sites and Key Biodiversity Areas, as well as other protected areas), an appropriate assessment in accordance with Directives 2009/147/EC and 92/43/EEC, where applicable, shall be conducted and, based on its conclusions, the necessary mitigation actions shall be implemented.
18	C1.1 I1-9 Offshore wind	Milestone	Offshore power connection to onshore landing sites – Administrative agreements for area investment plans	Signed administrative agreements				Q1	2026	Administrative agreements shall be signed between the Ministry of Economic Affairs and Climate Policy and each of the regions with offshore wind energy landing sites (Borssele, Maasvlakte, Noordzeekanaalgebied and Eemshaven). These agreements shall contain packages of actions to be implemented in the regions to mitigate adverse impacts from offshore wind landings on the quality of the physical living environment and the corresponding funding commitment. All administrative agreements taken together shall include at least the following actions: a)Sound protection for high-voltage stations b)Green and/or recreational spaces such as forests or parks c)Improvement of local mobility infrastructure such as cycling or walking paths d)Public information centers for the energy transition. At least EUR 200 000 000 shall be committed by the Ministry of Economic Affairs and Climate Policy for all actions taken together.
19	C1.1 I1-10 Offshore wind	Milestone	Offshore power connection to onshore landing sites – Ecological Impulse Package Wadden Sea	Decision(s) on the Ecological Impulse Package Wadden Sea adopted				Q3	2025	The decision(s) on the Ecological Impulse Package Wadden Sea shall be adopted by the Policy Board Wadden Sea Region, consisting of representatives from national and regional governments. The Ecological Impulse Package Wadden Sea shall cover actions supporting: a)Implementation of Phase II of the Breeding Birds Action Plan 2 ; b)Implementation of the Integral Management Plan of the Wadden Sea Management Authority 3 , supporting underwater biodiversity such as the recovery of seaweed around man-made hard structures under water and mussel banks, monitoring, strengthening salt marshes and surveillance and enforcement; c)The recovery of nature in areas of confluence of sea water with fresh water; and d)Research on the cumulative effects of human pressures in the Wadden Sea and ecological effects of climate change. The decision(s) shall also include the funding commitment corresponding to these actions. At least EUR 17 000 000 shall be committed by the Ministry of Economic Affairs and Climate Policy for all actions.
20	C1.1 I1-11 Offshore wind	Milestone	Offshore power connection to onshore landing sites – Compensation for and mitigation of the salinisation of agricultural land	Decision(s) of the on the Policy Board Wadden Sea Region adopted				Q3	2025	The Policy Board Wadden Sea Region shall decide on actions for compensation for and mitigation of the salinisation of agricultural land. At least EUR 4 875 000 shall be committed by the Ministry of Economic Affairs and Climate Policy for all actions.
21	C1.1 I2-1 Green power of hydrogen	Milestone	Publication of the human capital agenda to increase the supply of skills in green hydrogen	Adoption and publication of the Human Capital Agenda to increase the supply of skills in green hydrogen				Q3	2023	Adoption by the government and publication of the human capital agenda to increase the supply of skills in green hydrogen. This agenda shall set out an action plan to establish at least 5 regional learning communities, course materials and events or centres to facilitate exchanges between businesses and education or research institutions.
22	C1.1 I2-2 Green power of hydrogen	Target	Grant agreements signed for demonstration facilities for innovative green hydrogen technology		Number of grant agreements signed	0	2	Q2	2025	Signature of grant agreements for the construction of at least two demonstration facilities for innovative green hydrogen technologies to demonstrate the feasibility of large-scale electrolysis and hydrogen deployment. To ensure DNSH compliance, the grant agreements shall contain the specifications as set out in the description of the investment.
23	C1.1 I2-3 Green power of hydrogen	Target	Signed grant agreements for research projects for green hydrogen		Number of grant agreements signed	0	3	Q2	2025	Signature of grant agreements for at least three research projects focusing on production, storage, transport and use of green hydrogen. To ensure DNSH compliance, the grant agreements shall contain the specifications as set out in the description of the investment.
24	C1.1 I3-1 Inland waterway energy transition, project ZES	Target	Kilowatt hours (kWh) of electricity provided by operational modular energy containers		kWh	0	150	Q4	2025	Modular energy containers (MECs) with a total capacity of at least 150 kWh shall be operational with the docking stations. The MECs shall be interchangeable energy containers to be charged with renewable electricity compatible with the Renewable Energy Directive (EU) 2018/2001 (RED II) and suitable for installation in new and existing inland waterway vessels.
25	C1.1 I3-2 Inland waterway energy transition, project ZES	Target	Number of operational loading sites		Number of operational loading sites	0	14	Q4	2025	14 loading sites for vessels shall be operational. The loading sites shall be used to charge the modular energy containers. Skippers shall be able to exchange the MECs at any of the 14 loading sites. These loading sites shall be equipped with an ‘open access’ network that can be used to stabilise the electricity grid or to provide local and temporary demand for electricity.
26	C1.1 I3-3 Inland waterway energy transition, project ZES	Target	Total tonnage of ships converted to zero emission		Total tonnage measured in twenty-foot equivalent units (TEU)	0	6161	Q4	2025	Ships with a tonnage summing up to at least 6161 TEU shall be converted into zero emission, fully electric inland waterway vessels, using electric propulsion.
27	C1.1 I4-1 Aviation in transition	Milestone	Detailed design of hydrogen combustion turbofan	Final detailed design of a hydrogen combustion turbofan completed				Q4	2025	The final detailed design of a hydrogen combustion turbofan “H2-turbofan Ombouw” shall be completed. The final detailed design shall be for one of the engines of a Fokker 100 with combustion chambers suitable for the use of liquid hydrogen. The final detailed design shall provide detailed understanding of: a)the envisaged aircraft system architecture; b)the characteristics of the modification of the turbofan engine; c)the characteristics of the hydrogen storage and distribution subsystems; and d)the characteristics of the associated control systems
28	C1.1 I4-2 Aviation in transition	Milestone	Detailed design of hydrogen fuel cell electric propulsion	Final detailed design of hydrogen fuel cell electric propulsion system completed				Q4	2025	The final detailed design of the fuel cell electric propulsion system “Hydrogen Aircraft Powertrain and Storage System” shall be completed. The final detailed design shall provide a hydrogen fuel cell electric propulsion system for application on CS-23 certifiable aircraft. The final detailed design shall provide detailed understanding of: a)the envisaged aircraft system architecture; b)the characteristics of the hydrogen-to-electric drive train, including critical components such as the fuel cell and the electric motor; c)the characteristics of the hydrogen storage and distribution subsystems; and d)the characteristics of the associated control systems.
29	C1.1 I4-3 Aviation in transition	Milestone	“Flying Vision” think tank operational	“Flying Vision” think tank operational and first roadmap published				Q4	2025	The aviation think thank “Flying Vision” shall be operational, as demonstrated by the publication of its first technology roadmap towards climate-neutral aviation. This roadmap shall define: a)potential long-term solutions to challenges in relation to climate-neutral flying; and b)industry-wide research and technology development needs.
30	C1.2 I1-1 Nature programme	Target	Quality improvement actions in and around Natura 2000 areas implemented		Number of hectares improved	0	101 924	Q2	2026	Provinces shall implement five types of quality improvement actions in and around Natura 2000 areas: a)nature quality improvement; b)hydrological actions; c)conservation and optimisation of the layout of nature areas; d)transitional zones, including connection between areas; e)other actions, such as recreational zoning or control of invasive species. In addition, provinces shall implement afforestation actions to compensate for forest loss in designated areas. The quality of a total of at least 101 924 hectares of nature shall be improved by the actions. Different actions implemented in the same area may contribute cumulatively to the goal of at least 101 924 hectares improved.
31	C1.2 I1-2 Nature programme	Target	Accelerated nature restoration by land management organisations		Amount (EUR)	0	49 410 000	Q2	2026	Land management organisations shall implement actions improving the quality of nature in and around Natura 2000 areas. At least EUR 49 410 000 shall be committed by the Netherlands Enterprise Agency (Rijksdienst voor Ondernemend Nederland), on behalf of the Ministry of Agriculture, Nature and Food Quality, to land management organisations to implement these actions.
32	C1.2 I1-3 Nature programme	Target	Quality improvement river nature and roadside management		Amount (EUR)	0	29 610 000	Q2	2026	The Directorate-General for Public Works and Water Management (Rijkswaterstaat) shall implement three types of actions to improve river nature and roadside management: a)Making water management more sustainable; b)Taking hydrological and other planning actions; c)Redesigning or quality improvement of infrastructure verges. At least EUR 29 610 000 shall be committed by the Ministry of Agriculture, Nature and Food Quality to the Directorate-General for Public Works and Water Management (Rijkswaterstaat) to implement these actions.
33	C1.2 I1-4 Nature programme	Target	Actions that contribute to monitoring and the development of a knowledge base for the Nature Programme		Amount (EUR)	0	18 800 000	Q2	2026	At least EUR 18 800 000 shall be committed by the Ministry of Agriculture, Nature and Food Quality to support activities mainly concerning the development of knowledge about nature restoration (including the improvement of the Knowledge Network for Recovery and Management of Nature, OBN), communication and stakeholder management, and the adjustment of existing nature monitoring with a view to enabling evaluations of the actions under this investment, resulting in: a)The first improved version of the nature monitoring system shall be operational; b)At least three reports for improvement of nature quality in nitrogen sensitive habitats shall be published; and c)A communication strategy shall be developed.
34	C1.2 I2-1 Aid scheme for the rehabilitation of pig farms	Target	Number of terminated pig farming sites		Number of terminated pig farming sites	0	275	Q2	2023	Compensation shall be granted for the termination of 275 pig farms, which shall reduce the pig population by at least 6% at national level compared to 2019. As a result of the closure of the 275 pig breeding sites, ammonia emissions 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).

B.1. Description of the reforms and investments for non-repayable financial support

Investment C2.1 I1: Quantum Delta NL

This investment programme aims to (i) accelerate the development of applications of quantum technology, (ii) develop, attract and retain talent and (iii) stimulate the development and establishment of new companies in the field of quantum technology in the Netherlands.

The investment aims at investing in the research and development of quantum computers, quantum networks and quantum sensors and shall provide financial support for phases one and two of the action plan published by Quantum Delta NL. Completion of these two phases shall entail at least:

a)the development of a pre-seed facility for start-ups;

b)the development of a research and development (R&D) communication network in the field of quantum technology (“Quantum NL R&D network”);

c)investments in a Nanolab Cleanroom; and

d)the granting of PhD scholarships in the field of quantum technology.

In order to ensure that the measure complies with the ‘Do no significant harm’ Technical Guidance (2021/C58/01), the eligibility criteria contained in terms of reference for upcoming calls shall exclude the development of solutions, processes, technologies and facilities linked to the following list of activities and assets from eligibility: (i) activities and assets related to fossil fuels, including downstream use 4 ; (ii) activities and assets under the EU Emission Trading System (ETS) achieving projected greenhouse gas emissions that are not lower than the relevant benchmarks 5 ; (iii) activities and assets related to waste landfills, incinerators 6 and mechanical biological treatment plants 7 ; and (iv) activities and assets where the long-term disposal of waste may cause harm to the environment. These terms of reference shall additionally require that only activities that comply with relevant EU and national environmental legislation shall be selected.

The implementation of the investment shall be completed by 30 June 2026.

Investment C2.1 I2: AI Ned and applied AI learning communities

The objective of this investment is to develop and exploit the potential of artificial intelligence (AI) for the Dutch economy and society. The investment aims to address bottlenecks limiting the widespread application of AI solutions, such as slow speed of innovation, limited breadth of the knowledge base, low supply of AI training in the labour market, limited involvement of the wider society and lack of data exchange solutions.

The investment shall provide financial support for:

a)the development of methods for deploying trustworthy and human-centric AI systems;

b)improvement of the level of AI knowledge via the award of fellowship grants for the appointment of doctoral candidates and postdoctoral researchers in the field of AI;

c)the award of four grants for research and development (R&D) projects for the development of innovative AI applications; and

d)the realisation of six Applied AI Learning Communities.

The implementation of the investment shall be completed by 31 March 2026.

Investment C2.1 I3: Digital education impulse

The objective of this investment programme is to further exploit the opportunities of digitalisation for vocational and higher education and to improve students’ and teachers’ digital skills. The investment aims at bringing together vocational and higher education institutions in the Netherlands to achieve a standardised, secure and reliable sectoral information and communications technology (ICT) infrastructure and a sectoral knowledge infrastructure.

The investment shall provide financial support for the development of:

a)a national basic facility for sharing digital learning materials;

b)centres for teaching and learning that can offer support to students, lecturers and researchers regarding digital learning material; and

c)a system for storing and securely accessing students’ data.

The implementation of the investment shall be completed by 31 December 2025.

Investment C2.1 I4: Digital infrastructure logistics

This investment programme aims to accelerate and facilitate the digitalisation of the logistics sector by establishing a reliable, decentralised organised data infrastructure for sharing commercially sensitive logistics data between supply chain operators in the logistics sector.

The programme shall provide investment support for:

a)the development of a Basic Data Infrastructure for the Netherlands. The Basic Data Infrastructure shall be defined as a set of principles and agreements that shall allow participating parties to jointly develop a specific IT network. The Basic Data Infrastructure shall be in at least 80% compliance with the minimum requirements of the reference architecture defined by the Ministry of Infrastructure and Water Management;

b)the development of a digital readiness work package to increase the digital readiness of the Dutch logistics sector; and

c)the completion of at least four living laboratories, i.e. connection of their data services to the Basic Data Infrastructure.

The implementation of the investment shall be completed by 30 June 2026.

Investment C2.2 I1: European Rail Traffic Management System (ERTMS)

This investment aims to contribute to the replacement of the existing analogue train protection system with the European digital standard for train protection and control, the European Rail Traffic Management System (ERTMS).

The investment shall provide financial support for the following projects:

a)Planning study for the track section Kijfhoek–Belgian border: the development of a Rail Traffic Design (Rail Verkeers Technisch Ontwerp, RVTO). The Rail Traffic Design shall show that the necessary traffic management adjustments comply with the relevant legislation and regulations on railway safety and interoperability;

b)Planning study for the track section North Netherlands: the development of a Functional Integrated System Design and a Rail Traffic Design (RVTO). The Rail Traffic Design shall show that the necessary traffic management adjustments comply with the relevant legislation and regulations on railway safety and interoperability and that the associated Functional Integrated System Design has been drawn up;

c)GSM-Rail Radio Network Renewal Project: base transceiver stations (GSM-Rail masts) shall be capable of operating under the ERTMS system;

d)Adapt specific information technology (IT) applications for ERTMS deployment: the IT logistics systems within the infrastructure manager ProRail shall be adapted, including rewriting or updating relevant IT applications, so they can receive and process the correct railway safety information and interoperability security information (ERTMS/Central Safety System (CSS) information) further to ERTMS deployment; and

e)Central Safety System ERTMS: the CSS shall become operational for ERTMS for ProRail.

The implementation of the investment shall be completed by 31 December 2024.

Investment C2.2 I2: Safe, smart and sustainable mobility

This investment aims to strengthen the transition to a safe, smart and sustainable mobility by optimising the use of existing infrastructure networks.

The investment shall provide financial support for the following actions:

a)the installation of at least 450 intelligent traffic control devices, i.e. devices that are capable of connecting digitally with road users (Intelligente Verkeersregelinstallaties);

b)the rollout of Safety Priority Services to road users whereby contracting parties, i.e. safety service providers, shall provide road users with digital messages about dangerous situations on the road;

c)the development of a national “Digital Infrastructure for Future Resilient Mobility” (DITM), providing the basis for the development and implementation of a scalable Cooperative, Connected and Automated Mobility System (CCAM); and

d)the development of the National Mobility Data Access Point (NTM) platform, including the online publication of 20 mobility data sets.

The implementation of the investment shall be completed by 30 June 2026.

Investment C2.2 I3: Intelligent roadside stations (iWKS)

This investment aims to replace existing roadside stations (WKS), i.e. devices next to road lanes that can communicate with electronic road signs, with intelligent roadside stations (iWKS) with increased functionalities. Intelligent roadside stations aim to reduce congestion and improve the traffic flow through quicker alerts to incidents and traffic jams and a better and faster spread of road traffic across alternative routes. In addition, intelligent roadside stations are expected to be more efficient and durable and to require less maintenance than existing roadside stations.

The investment shall provide financial support for the installation of 1 906 iWKS.

The implementation of the investment shall be completed by 30 June 2026.

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 in order to improve its transparency and openness, through the entry into force of the Open Government Act (Wet open overheid, WOO). The Open Government Act shall make public authorities and semi-public authorities more transparent by ensuring that public sector information can be found more easily, is compatible and easy to access digitally by citizens, the press and media, Members of Parliament and their staff.

The reform shall include the following elements:

a)the entry into force of the Open Government Act;

b)the obligation for central government organisations and autonomous administrative bodies and agencies to submit action plans for the improvement of the digital accessibility of information systems of public organisations in order to achieve transparency; and

c)the connection of administrative bodies to a digital infrastructure maintained by the Ministry of the Interior and Kingdom Relations providing public access to at least 330 000 documents.

The implementation of the reform shall be completed by 30 June 2026.

Investment C2.3 I1: Groundbreaking IT (GrIT)

This investment is part of a large-scale programme to renew the information technology (IT) infrastructure of the Ministry of Defence. The investment aims at setting up a new IT infrastructure to enable the Ministry of Defence to use reliable, secure, future-proof and flexible systems. The overarching programme consists of 42 projects, out of which 14 projects (including information security, call centres and information desks, and secure communication with third parties) that are not directly related to operations with military or defence implications shall be implemented as part of the Dutch recovery and resilience plan.

The investment shall provide financial support to:

a)develop actions on cyber security, including (i) the establishment of a Security Operations Centre, (ii) the introduction of identification and access management system for cooperation with third parties, (iii) the implementation of a solution to exchange certified and verified low-classified and high-classified information; and (iv) the implementation of a solution for digital access control to data centres;

b)enable at least 500 civilian staff of the Ministry of Defence to work safely remotely through a secure network providing means of communication (for example voice, video and chat), building face-to-face virtual workplaces, creating uniform collaborative spaces; and

c)modernise network equipment in physical locations, increase network bandwidth to ensure sufficient network quality for the applications in use by civilian staff of the Ministry of Defence and migrate back-end applications to new data centre infrastructure and hosting platforms.

d)further improve the safety of remote working for at least 500 civilian staff of the Ministry of Defence through setting up a renewed contact centre and access to basic applications.

The implementation of the investment shall be completed by 31 March 2026.

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”.

Adequate consultation and 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.

B.2. Milestones, targets, indicators, and timetable for monitoring and implementation for non-repayable financial support

Number	Related Measure (Reform or Investment)	Milestone/Target	Name	Qualitative indicators (for milestones)	Quantitative indicators (for targets)				Indicative timeline for completion		Description of each milestone and target
					Unit	Baseline		Goal	Quarter	Year
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	Completion of phases 1 & 2 of the action plan					Q2	2026	Quantum Delta NL shall have fully delivered on the first two phases of their plan, as submitted to the National Growth Fund. These phases shall include, at least, the setup of a pre-seed facility for start-ups, the development of a Quantum NL R&D network, the granting of PhD scholarships in the field of quantum technology and investments in the Nanolab Cleanroom. 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.
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 operational		Number	0	4		Q4	2025	At least four new Ethical, Legal, Societal Aspects (ELSA) AI research laboratories shall be in operation to develop methods for deploying trustworthy and human-centric AI systems.
39	C2.1 I2-3 AI Ned and applied AI learning communities	Target	R&D projects awarded		Number	0	4		Q4	2025	At least four grants for R&D projects for the development of innovative AI applications shall be awarded.
40	C2.1 I2-4 AI Ned and applied AI learning communities	Target	Implementation of AI Learning Communities		Number	0	6		Q1	2026	At least six AI Learning Communities shall be operational in the form of private-public partnerships under AI Ned. An AI Learning Community shall enable businesses, education institutions and innovation laboratories to work together on how AI solutions can be applied in practice.
41	C2.1 I3-1 Digital education impulse	Milestone	Single platform to access digital learning materials created and operational and digital identity solution for students in use	The single platform is operational and digital identity solution for students is in use					Q4	2025	A single 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 operational, which shall mean: a)the platform is available online; b)students and teaching staff from the affiliated educational institutions can log in and have access to digital learning materials. The digital identity solution for students shall be in use by students in vocational education (MBO), universities of applied sciences (HBO) and research universities (WO). The digital identity solution for students shall allow identification and authorisation of students, exchange of information about students between education institutions and storage of information about students.
42	C2.1 I3-2 Digital education impulse	Target	Centres for Teaching and Learning operational		Number	0	20		Q4	2025	20 Centres for Teaching and Learning (CTL) shall be operational in vocational education (MBO), universities of applied sciences (HBO) or research universities (WO). CTL shall be operational which shall mean that one or more educational institutions have set up a physical location where students, lecturers and researchers receive support regarding the digital learning material.
43	C2.1 I4-1 Digital infrastructure logistics	Target	Basic Data Infrastructure developed		Percentage	0	80		Q4	2024	A Basic Data Infrastructure shall be developed and shall be in at least 80% compliant with the minimum requirements of the reference architecture defined by the Ministry of Infrastructure and Water Management. Compliance shall be assessed by means of an external audit.
44	C2.1 I4-2 Digital infrastructure logistics	Target	Digital readiness increased in the logistics sector		Percentage of digital readiness	10	30		Q4	2025	A digital readiness work package shall be developed and executed to increase the digital readiness of the Dutch logistics sector by improving digital skills in the sector. The work package shall achieve a 30% digital readiness, calculated according to a methodology developed by the Digital Infrastructure Logistics Programme for this purpose. The baseline level of 10% digital readiness was established by Evofenedex in 2021.
45	C2.1 I4-3 Digital infrastructure logistics	Target	Living laboratories completed		Number	0	4		Q2	2026	At least 4 Living laboratories shall be completed. Living laboratories shall be considered completed when their data services are 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 operational for ERTMS		Number	0	130		Q1	2024	130 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	Delivery of the adapted systems by the IT-department of ProRail to users of the IT applications in other departments of ProRail					Q1	2024	The IT Logistics systems within the infrastructure manager ProRail shall be adapted, including rewriting or updating relevant IT applications, so they can receive and process the correct railway safety and interoperability information (ERTMS/CSS information). The traffic control staff shall technically integrate and test the systems.
50	C2.2 I1-5 European Rail Traffic Management System (ERTMS)	Milestone	Central Safety System operational	The Central Safety System is operational					Q4	2024	The Central Safety System (CSS) shall be operational for ERTMS for ProRail. It shall be considered operational when it becomes compliant with the Technical Specifications for Interoperability as specified in Commission Regulation (EU) 2016/919, Commission Implementing Regulation (EU) 2019/776 and Commission Implementing Regulation (EU) 2020/387. Such compliance shall be confirmed by ProRail.
51	C2.2 I2-1 Safe, smart and sustainable mobility	Target	Intelligent traffic control devices		Number	0	450		Q4	2024	At least 450 Intelligent Traffic Control devices (Intelligente Verkeersregelinstallaties) shall be operational, which shall mean that they 1) shall have been delivered and installed and 2) shall be connected to the National Urban Data Access Platform.
52	C2.2 I2-2 Safe, smart and sustainable mobility	Target	Safety Priority Services		Percentage of kilometres driven	7	12.5		Q1	2025	For at least 12.5 in every 100 kilometres driven in the Netherlands, road users shall be able to receive Safety Priority Services provided by car manufacturers or navigation devices. This shall refer to the distance driven by road users in the Netherlands with the Safety Priority Services active while driving. This value stands at 7% in 2022.
53	C2.2 I2-3 Safe, smart and sustainable mobility	Target	Digital Infrastructure for Future Resilient Mobility (DITM)		EUR	0	30 000 000		Q2	2026	EUR 30 000 000 in innovation subsidies shall be paid out by Netherlands Enterprise Agency (Rijksdienst voor Ondernemend Nederland) to the selected consortium of companies which shall contribute to the development of a Digital Infrastructure for Future Resilient Mobility (DITM), providing the basis for the development and implementation of the scalable Cooperative, Connected and Automated Mobility System.
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	The National Mobility Data Access Point (NTM) platform shall be developed and at least 20 datasets shall be published online and shall be made usable through 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	Number of additional Intelligent roadside stations installed		Number	152	953		Q4	2025	At least 953 Intelligent Roadside Stations shall be installed, i.e. physically positioned and operational.
57	C2.2 I3-3 Intelligent roadside stations (iWKS)	Target	Final number of Intelligent roadside stations installed		Number	953	1 906		Q2	2026	At least 1 906 Intelligent Roadside Stations shall be installed, i.e. physically positioned and operational.
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)	Target	Documents available on the Platform Open Government Information		Number	0	330 000		Q2	2026	A total of 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 shall be available on the Platform Open Government Information as a result of the connection of administrative bodies to a digital infrastructure maintained by the Ministry of the Interior and Kingdom Relations.
61	C2.3 I1-1 Groundbreaking IT (GrIT)	Milestone	Cyber Security improvement actions implemented	Actions to improving cyber security implemented					Q1	2024	The following cyber security actions shall be implemented by the Ministry of Defence: - The creation of a Security Operations Centre; - Introduction of identification and access management system for cooperation with third parties; - Implementation of a solution to exchange certified and verified low-classified information (LGI) and high-classified information (HGI); and - Implementation of a solution for digital access control to data centres.
62	C2.3 I1-2 Groundbreaking IT (GrIT)	Target	Ministry of Defence civilian staff working remotely through a secure network		Number	0	500		Q4	2024	To enable safe remote working, at least 500 civilian staff of the Ministry of Defence shall have access to a secure network with: a)means of communication (voice, video and chat); b)face-to-face virtual workplaces; and c)uniform collaborative spaces.
63	C2.3 I1-3 Groundbreaking IT (GrIT)	Milestone	Networks improved and migration to new IT infrastructure completed	Improvement of the network and migration to new IT infrastructure					Q3	2025	Network equipment in physical locations shall be modernised and network bandwidth shall be increased to ensure sufficient network quality for the applications in use by civilian staff of the Ministry of Defence. Back-end applications shall be migrated to new data centre infrastructure and hosting platforms.
64	C2.3 I1-4 Groundbreaking IT (GrIT)	Target	Ministry of Defence civilian staff with access to additional safe remote working facilities		Number	0	500		Q1	2026	To further improve the safety of remote working, at least 500 Ministry of Defence civilian staff shall have access to: a)a renewed contact centre, and b)basic applications (including processing presentations, spreadsheets, business internet and printing facilities).
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 instead of on paper.
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).

C.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

Under this reform, the national government shall set the number of new dwellings to be realised (meaning newly built or converted from other uses, including abandoned or not fit for inhabiting) in each province, which in turn shall be used to set the number of new dwellings to be realised at municipality level.

The reform shall entail:

a)the conclusion of agreements between the national government and provinces on the province-specific number of new dwellings to be realised, including by transformation, totalling at 900 000 new dwellings to be completed and operational by 2030, of which 600 000 shall be affordable (as defined below);

b)the conclusion of agreements between provinces and municipalities on the municipality-specific number of new dwellings to be realised to fulfil the national ambition as set out under a);

c)the implementation of a monitoring system to track progress in the realisation of new dwellings; and

d)the entry into force of legislation that enables the national government to intervene with administrative or legal action in case of breach of provincial or regional agreements on the realisation of new dwellings (i.e. the agreements indicated under a) and b), respectively).

For the purpose of this reform, 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.

The implementation of the reform shall be completed by 31 March 2024.

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

This investment is intended to provide the means to municipalities to undertake the necessary investments before residential construction can start. The start of residential construction projects in the context of this investment shall be defined as the beginning of works on the foundation of the buildings containing the dwellings.

The investment shall consist of financial support through a subsidy scheme to municipalities, which shall lead to the start of construction of at least 100 000 dwellings.

As part of the investment, a report shall be published by the Ministry of the Interior and Kingdom Relations. The report shall provide qualitative evidence that climate change adaptation actions fulfilling the minimum standards set by relevant covenants have been implemented 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.

The implementation of the investment shall be completed by 30 June 2026.

Investment C3.2 I1: Subsidy scheme for sustainability of public sector real estate

This investment 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 and to reduce CO2 emissions as a result. It shall lead to an annual reduction in CO2 emissions of 110 kilotons, as estimated ex ante. The interventions shall have the objective of achieving on average at least a 30% reduction of direct and indirect greenhouse gas emissions compared to the ex-ante emissions.

The investment shall comprise a) the entry into force of a regulation establishing the renovation subsidy scheme and b) financial support for the completion of renovations or energy-efficiency interventions under the renovation subsidy scheme.

The implementation of the investment shall be completed by 31 March 2025.

Investment C3.2 I2: Investment subsidy for sustainable energy and energy savings

This investment shall provide subsidies for the implementation of energy savings interventions. The eligible interventions shall be solar boilers, thermal connections, insulation, heat pumps and, from 2023 onwards, electric cooking installations. At least 225 000 of those interventions shall be funded as a result of the subsidy. The interventions shall have the objective of achieving on average at least a 30% primary energy demand reduction.

The implementation of the investment shall be completed by 31 March 2026.

C.2. Milestones, targets, indicators, and timetable for monitoring and implementation for non-repayable financial support

Number	Related Measure (Reform or Investment)	Milestone/ Target	Name	Qualitative indicators (for milestones)	Quantitative indicators (for targets)			Indicative timeline for completion		Description of each milestone and target
					Unit	Baseline	Goal	Quarter	Year
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.
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.
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 of new dwellings	Provision in the law providing for its entry into force				Q1	2024	Entry into force of the law allowing the national government to intervene with administrative or legal action in case of breach of contractual obligations under the provincial or regional agreements on the realisation 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	After financial support through the subsidy scheme to municipalities has been approved, the construction of an additional 10 000 dwellings shall start.
78	C3.1 I1-3 Unlocking new construction projects	Target	Construction works (section 2)		Number	10 000	31 000	Q4	2025	After financial support through the subsidy scheme to municipalities has been approved, the construction of an additional 21 000 dwellings shall start.
79	C3.1 I1-4 Unlocking new construction projects	Target	Construction works (section 3)		Number	31 000	100 000	Q2	2026	After financial support through the subsidy scheme to municipalities has been approved, the construction of an additional 69 000 dwellings shall start.
80	C3.1 I1-5 Unlocking new construction projects	Milestone	Climate change adaptation actions implemented	Published report on implemented climate change adaptation actions financed under the subsidy scheme				Q2	2026	A report shall be published by the Ministry of the Interior and Kingdom Relations. The report shall provide qualitative evidence that climate change adaptation actions fulfilling the minimum standards set by relevant covenants have been implemented 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 all approved renovation and energy efficiency interventions subsidised under the scheme		Kilotons of CO2 emission reductions per year	0	110	Q1	2025	Approved renovations and energy-efficiency interventions under the subsidy scheme shall sum up to a CO2 reduction of 110 kilotons per year, as estimated ex ante. The interventions shall have the objective of achieving on average at least a 30% reduction of direct and indirect greenhouse gas emissions compared to the ex-ante emissions.
83	C3.2 I2-1 Investment subsidy for sustainable energy and energy savings	Target	Sustainable energy and energy savings interventions subsidised		Number of subsidised interventions	0	225 000	Q1	2026	At least 225 000 interventions under the investment subsidy for sustainable energy and energy savings (solar boilers, thermal connections, insulation,heat pumps and, from 2023 onwards, electric cooking installations) shall be subsidised. The interventions shall have the objective of achieving on average at least a 30% primary energy demand reduction.

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).

D.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: Disability insurance for self-employed persons

The aim of the reform is to increase the social protection coverage of the self-employed via the introduction of a mandatory disability insurance. The reform shall consist of the development and entry into force of the law establishing a mandatory disability insurance. The law shall contribute to a better level playing field between employed and self-employed persons. The law shall at least define the group of insured persons and the executive agencies that shall implement the insurance and shall determine how the insurance shall be financed. The law may provide for a reasonable transitional period for the effective application of the insurance. A letter of the Minister of Social Affairs and Employment to Parliament shall detail the actions taken by the mandated executive agencies for the implementation of the mandatory disability insurance and shall describe the next steps to ensure full operationalisation of the insurance in line with the law establishing the mandatory disability insurance for self-employed persons.

The reform shall be completed by 31 March 2026.

Reform C4.1 R3: Reform of the second pillar of the pension system

This reform is aimed at reforming the second pillar of the Dutch pension system, with the objective of making it more transparent, fair, shock-resilient and better suited for a changing labour market. The reform shall consist of the entry into force of the law reforming the second pillar of the pension system and binding decisions (invaarbesluiten), i.e. approved 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. The law shall abolish the systemic redistribution between different age groups (doorsneesystematiek), establish an age-independent pension contribution rate with pension accrual matching the contribution and establish the rules for new pension contracts based on pension accrual in capital terms.

The law establishing the new pension system shall enter into force and apply immediately to pension contracts signed after the entry into force of the law. However, a transitional period may apply to existing pension contracts. The law shall provide that, during this transitional period, the necessary steps shall be taken to amend existing pension contracts and to transfer pension assets under existing pension contracts to the new system.

The reform shall be completed by 30 June 2026.

Reform C4.1 R4: Tackling bogus self-employment

The objective of the reform is to reduce bogus self-employment. The reform shall consist of the following elements:

a)Letter to parliament describing the planned actions to reduce bogus self-employment. It shall detail (i) the steps to be taken to abolish the enforcement moratorium on the law deregulating the assessment of employment relationships (Wet deregulering beoordeling arbeidsrelaties), (ii) the actions to intensify public enforcement of that law and increase the capacity of the relevant executing agencies, and (iii) preventive actions against bogus self-employment;

b)the publication of a law modifying the definition of an employment relationship. The overall aim of the law is to clarify, and reduce ambiguity in, the definition of an employment relationship; and

c)the abolishment of the enforcement moratorium on the law deregulating the assessment of employment relationships (Wet deregulering beoordeling arbeidsrelaties).

The reform shall be completed by 31 March 2025.

Investment C4.1 I1: The Netherlands continues to learn

The objective of the investment is to strengthen the labour market position and employability of individuals in the Dutch labour market in order to prevent them from becoming unemployed or, if they are unemployed, to help them get back to work. The investment shall provide financial support for three temporary subsidy schemes, each consisting of the following elements:

a)professional development advice to support people in reorienting their careers provided by qualified career advisors;

b)free training and learning activities provided to support skills development; and

c)support to individuals via tailor-made sectoral pathways within a specific sector. These pathways shall contain at least one of the following elements: (i) career advice (i.e. focused on the current job, skills and career path), (ii) career guidance (i.e. focused on career changes and/or new skills and jobs), (iii) skills training, or (iv) recognition of acquired competencies advice.

An independent evaluation shall be carried out on the socio-economic effects of the subsidy schemes under “The Netherlands continues to learn” and, as a result of this, a policy evaluation report shall be published. The evaluation report shall include information on the possible ways to improve policy processes underlying the design and implementation of the subsidy 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. Moreover, 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.

The implementation of the investment shall be completed by 31 December 2024.

[Investment C4.1 I2: Regional Mobility Teams (RMTs) DELETED]

Investment C4.1 I3: Up- and reskilling budget for the unemployed

The objective of this investment (‘Scholingsbudget WW’ or up- and reskilling of the unemployed) is to increase re-employment of persons who receive temporary unemployment benefits and who have a weak labour market position confirmed either by having a low score on the questionnaire on distance to the labour market (Werkverkenner) or having been selected by an UWV (Netherlands Employee Insurance Agency) counsellor as having specific training needs. Funding shall be provided to UWV to finance training programmes to assist persons in this target group in up- and reskilling. The investment shall provide financial support for at least 8 000 training programmes for up- and reskilling of persons from this target group to facilitate their employment.

The implementation of the investment shall be completed by 30 June 2026.

Investment C4.2 I1: National Education Lab AI

The overall objective of this investment to improve education by discussing and proposing scalable artificial intelligence (AI) solutions for the learning process in primary and/or secondary education. The selection of projects shall be made by the Steering Board for the National Education Lab AI.

The investment shall provide financial support for:

a)at least 20 projects to improve the quality of primary and/or secondary education through digital innovation, to be selected by the Steering Board of the National Education Lab AI;

b)among the selected projects, the completion of at least 10 projects shall contribute to at least one of the following objectives: (i) strengthening tailor-made education; (ii) providing educational products and/or services that have the potential to increase students’ motivation; (iii) increasing the knowledge or competence of teachers or students or; (iv) increasing the time available to teachers to support students; and

c)the selected projects shall result in at least two products promoting innovative digital educational solutions that have reached Technology Readiness Level (TRL) 6 (final phase of TRL before the market phase).

The implementation of the investment shall be completed by 31 December 2025.

Investment C4.2 I2: Support to newcomers to prevent learning losses

The aim of this investment is to prevent learning losses for newcomers, defined as students with a migrant background who have been in the Netherlands for less than two years, due to the COVID-19 pandemic, such as those resulting from school closures. Primary and secondary schools offering educational programmes for newcomers shall receive additional funding enabling them to provide extra support to students with a migrant background who have been living in the Netherlands for less than two 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.

D.2. Milestones, targets, indicators, and timetable for monitoring and implementation for non-repayable financial support

Number	Related Measure (Reform or Investment)	Milestone/Target	Name	Qualitative indicators (for milestones)	Quantitative indicators (for targets)			Indicative timeline for completion		Description of each milestone and target
					Unit	Baseline	Goal	Quarter	Year
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 Disability insurance for self-employed persons	Milestone	Publication in the Official Journal of the law establishing a mandatory disability insurance for self-employed persons	Publication in the Official Journal				Q1	2025	Publication in the Official Journal of the law establishing a mandatory disability insurance for self-employed persons. The law shall contribute to a better level playing field between employed and self-employed persons. The law shall define the group of insured persons and the executive agencies to implement the insurance and shall determine how the insurance shall be financed. The law may provide for a reasonable transitional period for the effective application of the insurance. Implementation instructions requiring the concerned executive agencies to prepare for the introduction of mandatory disability insurance for self-employed persons shall be issued by the Ministry of Social Affairs and Employment and apply upon publication of the law.
86	C4.1 R2-2 Disability insurance for self-employed persons	Milestone	Letter to Parliament on the status of implementation of the mandatory disability insurance	Letter to Parliament				Q1	2026	A letter of the Minister of Social Affairs and Employment to Parliament shall detail the actions taken by the mandated executive agencies for the implementation of the mandatory disability insurance and shall describe the next steps to ensure full operationalisation of the insurance in line with the law establishing the mandatory disability insurance 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	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. 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.
89	C4.1 R3-3 Reform of the second pillar of the pension system	Milestone	Pension funds’ implementation plans finalised and published	Submission of the implementation plan to the Supervisor and publication on pension funds’ websites				Q1	2026	Pension funds shall draw up implementation plans for the transition plans mentioned in milestone 88. These implementation plans shall describe how the new pension contracts mentioned in milestone 88 shall be executed and how the transition to the new pension system shall be implemented. The implementation plans shall be submitted to the supervisor of pension funds and published on pension funds’ websites.
89a	C4.1 R3-3 Reform of the second pillar of the pension system	Target	Approved decisions on transfer of pension assets of policy holders to the new pension system		Percentage of policy holders	0	66%	Q2	2026	Pension funds shall take binding decisions (invaarbesluiten), i.e. approved by the supervisor, on the transfer to the new pension system of the pension assets of at least 66% of policy holders in the second pillar pension system. These decisions shall specify a transfer date of 1 January 2027 at the latest.
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	Publication in the Official Journal of a law modifying the definition of employment relationship	Publication of the law in the Official Journal				Q1	2025	Publication in the Official Journal of the law which shall modify the definition of an employment relationship. The law shall enter into force and become fully applicable by 1 January 2026 at the latest.
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.
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	Target	Financing of training programmes for up- and reskilling of unemployed persons		Number of training programmes	0	8000	Q2	2026	At least 8000 training programmes shall be financed in the period 2023-2025 for up-and reskilling for persons who receive temporary unemployment benefits and who have a weak labour market position.
101	C4.2 I1-1 National Education Lab AI	Target	Projects selected to promote innovative digital educational solutions		Number of projects	0	20	Q2	2024	At least 20 projects to improve the quality of primary and/or secondary education through digital innovation shall be selected by the Steering Board of the National Education Board on Artificial Intelligence.
102	C4.2 I1-2 National Education Lab AI	Target	Projects promoting innovative digital educational solutions completed		Number of projects	0	10	Q4	2025	Among the selected projects, at least 10 projects shall be completed that have contributed to at least one of the following objectives: (i) strengthening tailor-made education; (ii) providing educational products and/or services that have the potential to increase students’ motivation; (iii) increasing the knowledge or competence of teachers or students; (iv) increasing the time available to teachers to support students.
103	C4.2 I1-3 National Education Lab AI	Target	Delivery of two products with Technology Readiness Level 6		Number of products	0	2	Q4	2025	The selected projects shall result in at least two products promoting innovative digital educational solutions that have reached Technology Readiness Level 6.
104	C4.2 I2-1 Support to newcomers to prevent learning losses	Target	Support to primary and secondary schools to provide extra support to newcomers		Number of primary and secondary schools receiving funding	0	2 198	Q4	2023	At least 1 800 primary schools and 398 secondary schools shall receive funding enabling them to provide extra 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).

E.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 adequate human resources capacity for care in times of crisis. The investment aims at providing education and ‘on the job training’ for persons in the first year of middle and higher professional healthcare education (“mbo” and “hbo”) and at creating a national healthcare reserve of former healthcare professionals from which healthcare institutions can recruit additional staff in times of a crisis.

The investment shall provide financial support for:

a)vocational education and ‘on the job training’ in the healthcare sector;

b)communication campaigns, training and matching of former healthcare professionals to healthcare organisations, which shall lead to setting up a reserve of 2 500 former healthcare professionals who may be recruited by healthcare institutions in times of need, such as during a future health crisis.

The implementation of the investment shall be completed by 31 December 2025.

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)54 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.

E.2. Milestones, targets, indicators, and timetable for monitoring and implementation for non-repayable financial support

Number	Related Measure (Reform or Investment)	Milestone/Target	Name	Qualitative indicators (for milestones)	Quantitative indicators (for targets)			Indicative timeline for completion Description of each milestone and target		Description of each milestone and target
					Unit	Baseline	Goal	Quarter	Year
108a	C5.1 I1-1 Temporary additional human resources capacity for care in times of crisis	Milestone	Financial framework enabling training in the healthcare sector	Adoption of a financial framework, structurally embedding training in healthcare in a labour market programme for the sector				Q4	2024	Adoption of a financial framework, structurally embedding training in healthcare in a labour market programme for the sector (the ‘TAZ’ Labour Market Care and Wellbeing programme)
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	8325	Q4	2025	At least 8325 persons shall have participated in the vocational education and ‘on the job training’ programme of the first year of middle and higher professional healthcare education in the academic year 2023/2024 (“mbo” and “hbo”).
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, from which healthcare institutions may recruit temporary help in times of need, such as during a future health crisis.
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	54	Q4	2023	At least 54 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 interests, royalties and 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).

F.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 withholding tax on dividends, interests and royalties aims at enabling the Netherlands to tax such payments to countries that levy little tax or none at all.

The reform shall consist of the introduction of a withholding tax on interests and royalties and on dividends paid to low-tax jurisdictions and in situations that constitute tax abuse under the Dutch anti-abuse regulations. It shall also include a monitoring report on the effects of the policies against tax avoidance under this component.

The implementation of the reform shall be completed by 31 December 2025.

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 C6.1 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 shall consist of:

a)the reinforcement of the Financial Intelligence Unit (FIU), which is responsible for preventing and detecting money laundering, fighting against fraud and trace financing of crimes, by employing 20 additional full-time equivalents; and

b)the entry into force of a law that introduces a limit on cash payments.

The implementation of the reform shall be completed by 31 March 2025.

F.2. Milestones, targets, indicators, and timetable for monitoring and implementation for non-repayable financial support

Number	Related Measure (Reform or Investment)	Milestone/Target	Name	Qualitative indicators (for milestones)	Quantitative indicators (for targets)			Indicative timeline for completion		Description of each milestone and target
					Unit	Baseline	Goal	Quarter	Year
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 of a law on withholding tax covering the following two steps: (1) from 1 January 2021, a withholding tax on interests and royalties paid to low-tax jurisdictions and in situations that constitute tax abuse under the Dutch anti-abuse regulations. (2) from 1 January 2024, a 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	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.

G. Audit and Control

G.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.

G.2. Milestones, targets, indicators, and timetable for monitoring and implementation for non-repayable financial support

Number	Related Measure (Reform or Investment)	Milestone/Target	Name	Qualitative indicators (for milestones)	Quantitative indicators (for targets)			Time		Description of each milestone and target
					Unit	Baseline	Goal	Quarter	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 are expected 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).

H.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 measure 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 scaled-up part of the investment shall increase the number of interventions by 355 600 and shall subsidise the eligible interventions listed in the description of investment C3.2 I2 ‘Investment subsidy for sustainable energy and energy savings’. The additional interventions shall have the objective of achieving on average at least a 30% primary energy demand reduction.

The implementation of the investment shall be completed by 30 June 2026.

Reform C8 R1: Energy market reform package

This reform aims to tackle several challenges related to energy markets the Netherlands is facing. The reform shall include the following elements:

a. Actions that aim at reducing congestion on the Dutch electricity grid that shall include i) the entry into force of a decision by the Authority for Consumers and Markets amending the electricity grid code to provide additional instruments to grid operators for flexible grid use when the grid is congested as well as incentives for demand reduction and reallocation of grid capacity to users of the grid; and ii) completion of the 12 ‘Provincial Multiannual Programmes for Energy and Climate Infrastructure 2.0’ (provinciale Meerjarenprogramma’s Infrastructuur Energie en Klimaat, pMIEK).

b. Entry into force of a ministerial decree establishing the priority framework for investments in the electricity grid 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 (Meerjarenprogramma’s Infrastructuur Energie en Klimaat, MIEK) shall be prioritised.

c. Entry into force of an act amending the Environment and Planning Act (Omgevingswet). The amending act shall accelerate the permitting procedures for renewable energy projects. The scope of renewable energy projects that shall benefit from the acceleration shall be defined in a subordinate decree.

The implementation of the reform shall be completed by 31 December 2025.

H.2. Milestones, targets, indicators, and timetable for monitoring and implementation for non-repayable financial support

Number	Related Measure (Reform or Investment)	Milestone/Target	Name	Qualitative indicators (for milestones)	Quantitative indicators (for targets)			Time		Description of each milestone and target
					Unit	Baseline	Goal	Quarter	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	134 050	Q2	2024	At least 134 050 interventions under the investment subsidy for sustainable energy and energy savings (solar boilers, thermal connections, insulation, heat pumps and, from 2023 onwards, electric cooking installations) shall be subsidised. The interventions shall have the objective of achieving on average at least a 30% primary energy demand reduction.
129	C8-I1 Investment subsidy for sustainable energy and energy savings	Target	Sustainable energy and energy savings interventions subsidised		Number of subsidised interventions	134 050	231 985	Q2	2025	At least an additional 97 935 interventions under the investment subsidy for sustainable energy and energy savings (solar boilers, thermal connections, insulation, heat pumps and, from 2023 onwards, electric cooking installations) shall be subsidised. The interventions shall have the objective of achieving on average at least a 30% primary energy demand reduction.
130	C8-I1 Investment subsidy for sustainable energy and energy savings	Target	Sustainable energy and energy savings interventions subsidised		Number of subsidised interventions	456 985	580 600	Q2	2026	At least an additional 123 615 interventions under the investment subsidy for sustainable energy and energy savings (solar boilers, thermal connections, insulation, heat pumps and, from 2023 onwards, electric cooking installations) shall be subsidised. The interventions shall have the objective of achieving on average at least a 30% primary energy demand reduction.
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	Completion of 12 ‘Provincial Multiannual Programmes for Energy and Climate Infrastructure 2.0’		Number of programmes completed	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 completed. These programmes shall prioritise energy infrastructure projects by grid operators related to the expansion of the electricity grid at the provincial level.
134	C8-R1 Energy market reform package	Milestone	Entry into force of an act amending the Environment and Planning Act	Provision in the act amending the Environment and Planning Act providing for its entry into force				Q4	2025	Entry into force of an act amending the Environment and Planning Act. The amending act shall introduce the following changes in the permitting procedures for renewable energy projects: a)All administrative legal proceedings shall be conducted before the Council of State; b)Appeals against rulings by the Council of State shall be filed within 6 months; c)Appeals against rulings by the Council of State shall be motivated by the party filing the appeal within the period during which an appeal can be filed. The scope of renewable energy projects that shall benefit from this acceleration shall be defined in a subordinate decree.

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 5 443 293 000.

The estimated total costs of the REPowerEU chapter is EUR 735 000 000.

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
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
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 of new dwellings
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 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
6	C1.1 R4-1 Reform of car taxation	Milestone	Entry into force of a law phasing out the motor vehicle and motorcycle purchase tax (BPM) exemption for commercial vans
9	C1.1 R5-1 Energy Law	Milestone	Entry into force of the Energy Law
17	C1.1 I1-8 Offshore wind	Milestone	Offshore power connection to onshore landing sites – Governance agreements for area investment plans
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 developed
48	C2.2 I1-3 European Rail Traffic Management System (ERTMS)	Target	Number of GSM-Rail masts operational for ERTMS
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 operational
51	C2.2 I2-1 Safe, smart and sustainable mobility	Target	Intelligent traffic control devices
61	C2.3 I1-1 Groundbreaking IT (GrIT)	Milestone	Cyber Security improvement actions implemented
62	C2.3 I1-2 Groundbreaking IT (GrIT)	Target	Ministry of Defence civilian staff working remotely through a secure network
77	C3.1 I1-2 Unlocking new construction projects	Target	Construction works (section 1)
85	C4.1 R2-1 Disability insurance for self-employed persons	Milestone	Publication in the Official Journal of the law establishing a mandatory disability insurance for self-employed persons
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
91	C4.1 R4-2 Tackling bogus self-employment	Milestone	Publication in the Official Journal of a law modifying the definition of employment relationship
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 innovative digital educational solutions
108a	C5.1 I1-1 Temporary additional human resources capacity for care in times of crisis	Target	Financial framework enabling 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
128	C8-I1 Investment subsidy for sustainable energy and energy savings	Target	Sustainable energy and energy savings interventions subsidised
		Instalment Amount	EUR 1 421 267 213

1.4. Fourth Instalment (non-repayable support):

Sequential Number	Related Measure (Reform or Investment)	Milestone / Target	Name
7	C1.1 R4-2 Reform of car taxation	Milestone	Publication of a law in the Official Journal amending the existing car tax on cars and vans
11	C1.1 I1-2 Offshore wind	Milestone	Ensuring shipping safety - Publication of tender(s) for the purchase of emergency response towing vessels
13	C1.1 I1-4 Offshore wind	Milestone	Development and implementation of nature enhancement and species protection
14	C1.1 I1-5 Offshore wind	Target	Strengthening and protection of the North Sea Ecosystem - Projects that contribute to the enhancement and/or restoration of nature in and surrounding Natura 2000 areas and protected areas under the Marine Strategy Framework Directive (MSFD)
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	Grant agreements signed for demonstration facilities for innovative green hydrogen technology
23	C1.1 I2-3 Green power of hydrogen	Target	Signed grant agreements for research projects for green hydrogen
24	C1.1 I3-1 Inland waterway energy transition, project ZES	Target	Kilowatt hours (kWh) of electricity provided by operational modular energy containers
25	C1.1 I3-2 Inland waterway energy transition, project ZES	Target	Number of operational loading sites
26	C1.1 I3-3 Inland waterway energy transition, project ZES	Target	Total tonnage of ships converted to zero emissions
27	C1.1 I4-1 Aviation in transition	Milestone	Detailed design of hydrogen combustion turbofan
28	C1.1 I4-2 Aviation in transition	Milestone	Detailed design of hydrogen fuel cell electric propulsion
29	C1.1 I4-3 Aviation in transition	Milestone	“Flying Vision” think tank operational
38	C2.1 I2-2 AI Ned and applied AI learning communities	Target	ELSA AI research laboratories operational
39	C2.1 I2-3 AI Ned and applied AI learning communities	Target	R&D projects awarded
41	C2.1 I3-1 Digital education impulse	Milestone	Single platform to access digital learning materials created and operational and digital identity solution for students in use
42	C2.1 I3-2 Digital education impulse	Target	Centres for Teaching and Learning operational
44	C2.1 I4-2 Digital infrastructure logistics	Target	Digital readiness increased in the logistics sector
52	C2.2 I2-2 Safe, smart and sustainable mobility	Target	Safety Priority Services
56	C2.2 I3-2 Intelligent roadside stations (iWKS)	Target	Number of additional Intelligent roadside stations installed
57	C2.2 I3-3 Intelligent roadside stations (iWKS)	Target	Final number of Intelligent roadside stations installed
63	C2.3 I1-3 Groundbreaking IT (GrIT)	Milestone	Networks improved and migration to new IT infrastructure completed
78	C3.1 I1-3 Unlocking new construction projects	Target	Construction works (section 2)
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 all approved renovation and energy efficiency interventions subsidised under the scheme
86	C4.1 R2-2 Disability insurance for self-employed persons	Milestone	Letter to Parliament on the status of implementation of the mandatory disability insurance
89	C4.1 R3-3 Reform of the second pillar of the pension system	Milestone	Pension funds’ implementation plans finalised and published
102	C4.2 I1-2 National Education Lab AI	Target	Projects promoting innovative digital educational solutions completed
103	C4.2 I1-3 National Education Lab AI	Target	Delivery of two products with Technology Readiness Level 6
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
129	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	Completion of 12 ‘Provincial Multiannual Programmes for Energy and Climate Infrastructure 2.0’
134	C8-R1 Energy market reform package	Milestone	Entry into force of an act amending the Environment and Planning Act
		Instalment Amount	EUR 751 139 298

1.5. Fifth Instalment (non-repayable support):

Sequential Number	Related Measure (Reform or Investment)	Milestone / Target	Name
8	C1.1 R4-3 Reform of car taxation	Milestone	Letter to Parliament on the status of implementation of the law amending the tax base for cars and vans
10	C1.1 I1-1 Offshore wind	Milestone	Ensuring shipping safety - Signed contract(s) for the purchase of new charging points at sea and in the quay
12	C1.1 I1-3 Offshore wind	Milestone	Ensuring shipping safety - Signed contract(s) for the purchase of emergency response towing vessels
15	C1.1 I1-6 Offshore wind	Target	Strengthening and protection of the North Sea Ecosystem - Offshore Wind Ecological Programme (WOZEP)
16	C1.1 I1-7 Offshore wind	Target	Strengthening and protection of the 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
30	C1.2 I1-1 Nature programme	Target	Quality improvement actions in and around Natura 2000 areas implemented
31	C1.2 I1-2 Nature programme	Target	Accelerated nature restoration by land management organisations
32	C1.2 I1-3 Nature programme	Target	Quality improvement river nature and roadside management
33	C1.2 I1-4 Nature programme	Target	Actions that contribute to monitoring and the development of a knowledge base for the Nature Programme
36	C2.1 I1-2 Quantum Delta NL	Milestone	Quantum Delta NL
40	C2.1 I2-4 AI Ned and applied AI learning communities	Target	Implementation of AI Learning Communities
45	C2.1 I4-3 Digital infrastructure logistics	Target	Living laboratories completed
53	C2.2 I2-3 Safe, smart and sustainable mobility	Target	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
60	C2.3 R1-3 Public information management (Open Government Act)	Target	Documents available on the Platform Open Government Information
64	C2.3 I1-4 Groundbreaking IT (GrIT)	Target	Ministry of Defence civilian staff with access to additional safe remote working facilities
79	C3.1 I1-4 Unlocking new construction projects	Target	Construction works (section 3)
80	C3.1 I1-5 Unlocking new construction projects	Milestone	Climate change adaptation actions implemented
83	C3.2 I2-1 Investment subsidy for sustainable energy and energy savings (ISDE)	Target	Sustainable energy and energy savings interventions subsidised.
89a	C4.1 R3-3 Reform of the second pillar of the pension system	Target	Approved decisions on transfer of pension assets of policy holders to the new pension system
98a	C4.1 I3-2 Up- and reskilling budget for the unemployed	Target	Financing of training programmes for up- and reskilling of unemployed persons
130	C8-I1 Investment subsidy for sustainable energy and energy savings	Target	Sustainable energy and energy savings interventions subsidised
		Instalment Amount	EUR 751 139 298

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.

(1)

Where the activity supported achieves projected greenhouse gas emissions that are not significantly lower than the relevant benchmarks an explanation of the reasons why this is not possible shall be provided. Benchmarks established for free allocation for activities falling within the scope of the Emissions Trading System are set out in the Commission Implementing Regulation (EU) 2021/447.

(2)

https://rijkewaddenzee.nl/wp-content/uploads/2018/05/Actieplan-Broedvogels-Waddenzee-2018_DEF_MET_voorwoord.pdf

(3)

https://www.beheerautoriteitwaddenzee.nl/integraal-beheerplan/wat-is-het-integraal-beheerplan

(4)

Except projects under this measure in power and/or heat generation, as well as related transmission and distribution infrastructure, using natural gas, that are compliant with the conditions set out in Annex III of the ‘Do no significant harm’ Technical Guidance (2021/C58/01).

(5)

Where the activity supported achieves projected greenhouse gas emissions that are not significantly lower than the relevant benchmarks an explanation of the reasons why this is not possible shall be provided. Benchmarks established for free allocation for activities falling within the scope of the Emissions Trading System, as set out in the Commission Implementing Regulation (EU) 2021/447.

(6)

This exclusion does not apply to actions under this measure in plants exclusively dedicated to treating non-recyclable hazardous waste, and to existing plants, where the actions under this measure are for the purpose of increasing energy efficiency, capturing exhaust gases for storage or use or recovering materials from incineration ashes, provided such actions under this measure do not result in an increase of the plants’ waste processing capacity or in an extension of the lifetime of the plants; for which evidence is provided at plant level.

(7)

This exclusion does not apply to actions under this measure in existing mechanical biological treatment plants, where the actions under this measure are for the purpose of increasing energy efficiency or retrofitting to recycling operations of separated waste to compost bio-waste and anaerobic digestion of bio-waste, provided such actions under this measure do not result in an increase of the plants’ waste processing capacity or in an extension of the lifetime of the plants; for which evidence is provided at plant level.

(8)

(9)

Where the activity supported achieves projected greenhouse gas emissions that are not significantly lower than the

relevant benchmarks an explanation of the reasons why this is not possible shall be provided. Benchmarks established

for free allocation for activities falling within the scope of the Emissions Trading System are set out in the Commission

Implementing Regulation (EU) 2021/447.

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