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ANNEX to the Proposal for a Council Implementing Decision on the approval of the assessment of the recovery and resilience plan for the Netherlands

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Council of the European Union

Brussels, 27 September 2022 (OR. en)

12275/22

Interinstitutional File: ADD 1

2022/0284 (NLE)

ECOFIN 854 UEM 215 FIN 903

NOTE

From: General Secretariat of the Council

To: Delegations

Subject: ANNEX to the Proposal for a Council Implementing Decision on the approval of the assessment of the recovery and resilience plan for the Netherlands

Delegations will find attached the above-mentioned annex to the Council Implementing Decision

based on the Commission Proposal COM (2022) 469.

ANNEX

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

  • 1. 
    Description of reforms and investments
  • A. 
    COMPONENT 1: P ROMOTING 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, in relation to the baseline of the Storage Sustainable Energy and Climate Transition

tax ( Opslag Duurzame Energie, ODE);

  • c) 
    the energy tax rate structure shall be made less degressive by increasing the rates in both the

higher gas and electricity consumption bands; and

  • d) 
    the lump sum amount of the energy tax reduction for consumers of electricity shall be increased

by EUR 225 000 000 per year between 2024 and 2026.

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 selfgenerated

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.

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 call(s) for tender and contract(s) signed for the three new emergency response towing vessels shall contain the following binding eligibility criteria that shall be verified by the implementing authority:

  • 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 75 Modular Energy Containers (MECs), 14 loading sites for vessels and 45 fully electric inland waterway vessels. 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.

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 inland waterway vessels shall be zeroemission vessels, and the MECs shall be charged with renewable electricity in accordance with the Renewable Energy Directive (EU) 2018/2001 (RED II).

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:

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.

  • 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.

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, actions under this investment shall be limited to the design phase and shall not support the actual testing and use of the hydrogen combustion turbofan “H2-turbofan Ombouw” and the fuel cell electric “Hydrogen Aircraft Powertrain and Storage System” in demonstrator aircrafts.

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 shall reduce ammonia emissions by at least 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

Related Indicative Qualitative Quantitative indicators

Number Measure Milestone (Reform or /Target Name indicators (for targets)

timeline for completion Description of each milestone and target

Investment) (for milestones) Unit Baseline Goal Quarter Year

1 C1.1 R1-1 Milestone Entry into force of Provision in the law Q1 2024 Entry into force of a law which shall amend the a law adjusting providing for its entry energy tax tariffs as follows:

Energy taxation energy tax tariffs into force

reform 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 2.5 cents/m³ in 2024 compared to 2022 and this rate increase shall gradually rise to 3.5

cents/m³ in 2026. The first band tariff on

electricity shall be decreased by 2.5 cents/m³

in 2024 compared to 2022 and this rate

decrease shall gradually rise to 3.5 cents/m³

in 2026.

  • b) 
    The second and third band tariffs on the use

of electricity shall be decreased, in relation to

the baseline of the Storage Sustainable

Energy and Climate Transition tax (ODE).

  • c) 
    The energy tax rate structure shall be made

less degressive by increasing the rates in both

the higher gas and electricity consumption

bands.

  • d) 
    The lump sum amount of the energy tax

reduction for consumers of electricity shall be

increased by EUR 225 000 000 per year

between 2024 and 2026.

2 C1.1 R1-2 Milestone Entry into force of Provision in the law Q1 2025 Entry into force of a law containing the following a law adjusting providing for its entry amendments:

Energy taxation the structural into force reform elements of a) The exemption and refund scheme in the energy energy taxes tax (on natural gas and electricity) for

metallurgical and mineral processes shall be

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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 Milestone Entry into force of Provision in the law Q1 2021 Entry into force of a law establishing a national CO2 a law introducing providing for its entry levy for industry. The levy shall act as a price floor,

Introduction and the industrial CO2 into force setting a minimum price for a tonne of CO2 emitted: if

tightening of the levy the European Union Emission Trading System (ETS)

CO2 levy for price drops below this minimum price, the difference

industry between the ETS price and the price floor shall be

levied as a tax.

4 C1.1 R2-2 Milestone Entry into force of Provision in the law Q1 2023 Entry into force of legislation increasing the CO2 a law tightening providing for its entry industrial levy from EUR 30 per ton in 2021 to EUR

Introduction and the industrial CO2 into force 50.10 per ton in 2023 and then gradually to EUR tightening of the levy 82.80 per ton in 2026 as well as entry into force of CO2 levy for legislation gradually reducing the amount of CO2 industry 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 Milestone Entry into force of Provision in the law Q1 2023 Entry into force of a law increasing the tax on air a law increasing providing for its entry travel for passengers departing from an airport in the

Increase of the the air travel tax into force Netherlands. The tax shall be at least three times as Air Travel Tax for air passengers high as the tax in 2022 (EUR 7.94 per departure per (ATT) departing from an passenger in 2022).

airport in the Netherlands

6 C1.1 R4-1 Milestone Entry into force of Provision in the law Q1 2025 Entry into force of the law phasing out the motor a law phasing out providing for its entry vehicle and motorcycle purchase tax (“Belasting van

Reform of car the motor vehicle Personenauto’s en Motorrijwielen”, BPM) exemption

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taxation and motorcycle into force for fossil-fuelled vans of commercial operators. purchase tax

(BPM) exemption for commercial vans

7 C1.1 R4-2 Milestone Publication of a Publication in the Q2 2025 Publication in the Official Journal of the law law in the Official Official Journal amending the tax base for cars and vans from the

Reform of car Journal amending weight of the car or van to the number of kilometres taxation the existing car driven. The law may include provisions that enter into

tax on cars and effect in 2030 at the latest. The law shall include vans 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 Milestone Letter to Letter to Parliament Q2 2026 A letter from the government to Parliament shall detail Parliament on the issued the actions taken by the mandated executive agencies

Reform of car status of for the implementation of the law amending the tax taxation implementation of base for cars and vans from the weight of the car or

the law amending van to the number of kilometres driven. The letter the tax base for shall describe the next steps of implementation with cars and vans 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 Milestone Entry into force of Provision in the law Q1 2025 Entry into force of the Energy Law integrating the the Energy Law providing for its entry current Gas Law and the current Electricity Law

Energy Law into force into one single legal framework and having the

following features:

  • a) 
    improve the system of collection, storage and

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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 Milestone Ensuring shipping Signed contract(s) for Q2 2026 Signature of the contract(s) for the purchase of five safety – Signed the purchase of five new electric recharging points for electric vessels

Offshore wind contract(s) for the new charging points (including hybrid vessels) at sea; and signature of the

purchase of new at sea, and for the contract(s) for the purchase of five new electric charging points at purchase of five new recharging points for electric vessels (including hybrid sea and in the charging points in the vessels) in the quay. quay quay.

11 C1.1 I1-2 Milestone Ensuring shipping Published tender(s) Q4 2025 Publication of tender(s) for the purchase of three new safety – for the purchase of emergency response towing vessels to be used to

Offshore wind Publication of three emergency ensure shipping safety in and around offshore wind

tender(s) for the response towing farms. The tender specifications shall contain binding purchase of vessels eligibility criteria that shall be verified by the emergency implementing authority to ensure DNSH compliance, response towing as set out in the description of the investment.

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vessels

12 C1.1 I1-3 Milestone Ensuring shipping Signed contract(s) for Q2 2026 Signature of contract(s) for the purchase of three new safety – Signed the purchase of three emergency response towing vessels to be used to

Offshore wind contract(s) for the emergency response ensure shipping safety in and around offshore wind

purchase of towing vessels farms. To ensure DNSH compliance, the contract(s) emergency shall contain the specifications as set out in the response towing description of the investment. vessels

13 C1.1 I1-4 Milestone Development and Signed contracts or Q4 2025 Contracts and/or grant agreements signed for the implementation of grant agreements for development of nature enhancement and species

Offshore wind nature developing and protection actions:

enhancement and implementing nature

species protection enhancement and a) at least six species protection plans or nature

species protection 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 followup 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.

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14 C1.1 I1-5 Target Strengthening and Number of 0 4 Q4 2025 Contracts signed for at least four projects that protection of the projects for contribute to the enhancement and/or restoration of

Offshore wind North Sea which nature in Natura 2000 areas, areas surrounding Natura

Ecosystem – contracts 2000 areas and areas protected under Directive Projects that have been 2008/56/EC establishing a framework for community contribute to the signed action in the field of Marine Environmental Policy enhancement (Marine Strategy Framework Directive - MSFD). and/or restoration These four projects shall take actions addressing one of nature in and or several of the conservation goals as reported in the surrounding management plans of these protected areas. Natura 2000 areas and protected areas under the Marine Strategy Framework Directive (MSFD)

15 C1.1 I1-6 Milestone Strengthening and Offshore Wind Q1 2026 Research projects shall be substantially advanced in protection of the Ecological the following research areas:

Offshore wind North Sea Programme research:

Ecosystem – summary report a) data collection and modelling on the effects of

Offshore Wind published offshore wind development and wind turbines on

Ecological birds and bats;

Programme b) the effects of offshore wind development

(WOZEP) (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

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available results of the projects listed above.

16 C1.1 I1-7 Target Strengthening and Number of 0 12 Q1 2026 At least two static monitoring stations and at least 10 protection of the monitoring mobile monitoring stations shall be installed and

Offshore wind North Sea stations operational.

Ecosystem – installed and Digitalisation of operational the North Sea Monitoring Stations

17 C1.1 I1-8 Milestone Offshore power Signed governance Q2 2024 A governance agreement shall be signed between the connection to agreements Ministry of Economic Affairs and Climate Policy and

Offshore wind onshore landing each of the regions with offshore wind energy landing

sites – sites (Borssele, Maasvlakte, Noordzeekanaalgebied Governance and Eemshaven). These agreements shall contain at agreements for least: area investment

plans 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

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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 Milestone Offshore power Signed administrative Q1 2026

connection to agreements Administrative agreements shall be signed between

Offshore wind onshore landing the Ministry of Economic Affairs and Climate Policy and each of the regions with offshore wind energy

sites – landing sites (Borssele, Maasvlakte,

Administrative Noordzeekanaalgebied and Eemshaven). These agreements for agreements shall contain packages of actions to be

area investment implemented in the regions to mitigate adverse plans 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 Milestone Offshore power Decision(s) on the Q3 2025 The decision(s) on the Ecological Impulse Package connection to Ecological Impulse Wadden Sea shall be adopted by the Policy Board onshore landing Package Wadden Sea Wadden Sea Region, consisting of representatives

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Offshore wind sites – Ecological adopted from national and regional governments. The

Impulse Package Ecological Impulse Package Wadden Sea shall cover

Wadden Sea 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 Milestone Offshore power Decision(s) of the on Q3 2025 The Policy Board Wadden Sea Region shall decide on connection to the Policy Board actions for compensation for and mitigation of the

Offshore wind onshore landing Wadden Sea Region salinisation of agricultural land. At least EUR

sites – adopted 4 875 000 shall be committed by the Ministry of

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

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Compensation for Economic Affairs and Climate Policy for all actions. and mitigation of the salinisation of agricultural land

21 C1.1 I2-1 Milestone Publication of the Adoption and Q3 2023 Adoption by the government and publication of the human capital publication of the human capital agenda to increase the supply of skills

Green power of agenda to increase Human Capital in green hydrogen. This agenda shall set out an action hydrogen the supply of Agenda to increase plan to establish at least 5 regional learning

skills in green the supply of skills in communities, course materials and events or centres to hydrogen green hydrogen facilitate exchanges between businesses and education

or research institutions.

22 C1.1 I2-2 Target Grant agreements Number of 0 2 Q2 2025 Signature of grant agreements for the construction of signed for grant at least two demonstration facilities for innovative

Green power of demonstration agreements green hydrogen technologies to demonstrate the hydrogen facilities for signed feasibility of large-scale electrolysis and hydrogen

innovative green deployment. To ensure DNSH compliance, the grant hydrogen agreements shall contain the specifications as set out technology in the description of the investment.

23 C1.1 I2-3 Target Signed grant Number of 0 3 Q2 2025 Signature of grant agreements for at least three agreements for grant research projects focusing on production, storage,

Green power of research projects agreements transport and use of green hydrogen. To ensure DNSH hydrogen for green signed compliance, the grant agreements shall contain the

hydrogen specifications as set out in the description of the investment.

24 C1.1 I3-1 Target Number of Number of 0 75 Q4 2025 75 modular energy containers (MECs) shall be operational operational operational with the docking stations. The MECs shall

Inland modular energy modular be interchangeable energy containers to be charged waterway containers energy with renewable electricity compatible with the energy containers Renewable Energy Directive (EU) 2018/2001 (RED transition, II) and suitable for installation in new and existing project ZES inland waterway vessels.

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25 C1.1 I3-2 Target Number of Number of 0 14 Q4 2025 14 loading sites for vessels shall be operational. The operational operational loading sites shall be used to charge the modular

Inland loading sites loading sites energy containers. Skippers shall be able to exchange waterway the MECs at any of the 14 loading sites. These loading energy sites shall be equipped with an ‘open access’ network transition, that can be used to stabilise the electricity grid or to project ZES provide local and temporary demand for electricity.

26 C1.1 I3-3 Target Number of ships Number of 0 45 Q4 2025 At least 45 ships shall be converted into zero emission, converted to zero ships fully electric inland waterway vessels, using electric

Inland emission converted to propulsion. waterway zero energy emission

transition, project ZES

27 C1.1 I4-1 Milestone Detailed design of Final detailed design Q4 2025 The final detailed design of a hydrogen combustion hydrogen of a hydrogen turbofan “H2-turbofan Ombouw” shall be completed.

Aviation in combustion combustion turbofan The final detailed design shall be for one of the transition turbofan completed 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 Milestone Detailed design of Final detailed design Q4 2025 The final detailed design of the fuel cell electric hydrogen fuel cell of hydrogen fuel cell propulsion system “Hydrogen Aircraft Powertrain and

Aviation in electric electric propulsion Storage System” shall be completed. The final detailed

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transition propulsion system completed 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 Milestone “Flying Vision” “Flying Vision” think Q4 2025 The aviation think thank “Flying Vision” shall be think tank tank operational and operational, as demonstrated by the publication of its

Aviation in operational first roadmap first technology roadmap towards climate-neutral transition published 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 Target Quality Number of 0 101 924 Q2 2026 Provinces shall implement five types of quality improvement hectares improvement actions in and around Natura 2000 areas:

Nature actions in and improved programme around Natura a) nature quality improvement;

2000 areas b) hydrological actions; implemented c) conservation and optimisation of the layout of nature areas; d) transitional zones, including connection between areas;

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  • 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 Target Accelerated Amount 0 49 410 000 Q2 2026 Land management organisations shall implement nature restoration (EUR) actions improving the quality of nature in and around

Nature by land Natura 2000 areas. At least EUR 49 410 000 shall be programme management committed by the Netherlands Enterprise Agency

organisations (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 Target Quality Amount 0 29 610 000 Q2 2026 The Directorate-General for Public Works and Water improvement (EUR) Management (Rijkswaterstaat) shall implement three

Nature river nature and

programme types of actions to improve river nature and roadside roadside management:

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

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actions.

33 C1.2 I1-4 Target Actions that Amount 0 18 800 000 Q2 2026 At least EUR 18 800 000 shall be committed by the contribute to (EUR) Ministry of Agriculture, Nature and Food Quality to

Nature monitoring and

programme support activities mainly concerning the development the development of knowledge about nature restoration (including the

of a knowledge improvement of the Knowledge Network for Recovery

base for the and Management of Nature, OBN), communication

Nature

Programme 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 Target Number of Number of 0 275 Q2 2023 Compensation shall be granted for the termination of terminated pig terminated 275 pig farms, which shall reduce the pig population

Aid scheme for farming sites pig farming by at least 6% at national level compared to 2019. As the sites a result of the closure of the 275 pig breeding sites, rehabilitation of ammonia emissions shall be reduced by at least pig farms 900 000 kg compared to 2019.

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  • B. 
    COMPONENT 2: A CCELERATING THE DIGITAL TRANSFORMATION

This component of the Dutch recovery and resilience plan aims to accelerate the digital transition of the Dutch economy. The component includes a package of nine investments and one reform with the objectives to (i) promote the development of innovative technologies and digital skills, (ii) make mobility future-proof and (iii) accelerate the digitalisation of the Dutch central government.

The component aims to contribute to addressing the Country-Specific Recommendations addressed to the Netherlands, in particular to focus investments on the digital transitions (Country-Specific

Recommendation 3 in 2020) and to reduce transport bottlenecks (Country-Specific Recommendation 3 in 2019).

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

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

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

(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

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.

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 31 December 2025.

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 lowclassified 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

Related Qualitative Quantitative indicators Indicative

Number Measure Milestone (Reform or /Target Name indicators (for targets) timeline for

Description of each milestone and

Investment) (for milestones)

completion target

Unit Baseline Goal Quarter Year 35 C2.1 I1-1 Milestone Quantum Delta Support granted to Q4 2021 Quantum Delta NL shall be granted

NL set-up Quantum Delta NL support under the National Growth Fund

Quantum Delta and publication of to stimulate quantum computing and NL action plan 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 Milestone Quantum Delta Completion of phases Q2 2026 Quantum Delta NL shall have fully NL 1 & 2 of the action delivered on the first two phases of their

Quantum Delta plan plan, as submitted to the National Growth NL Fund. These phases shall include, at least,

the setup of a pre-seed facility for startups, 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 Target Award of Number 0 13 Q1 2024 13 fellowship grants for the appointment

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Qualitative timeline for Description of each milestone and

(Reform or /Target Name indicators

(for targets)

completion target

Investment) (for milestones) Unit Baseline Goal Quarter Year

AI Ned and Fellowship of doctoral candidates and postdoctoral applied AI Grants researchers in the field of AI shall be learning awarded. communities

38 C2.1 I2-2 Target ELSA AI Number 0 4 Q4 2025 At least four new Ethical, Legal, Societal research Aspects (ELSA) AI research laboratories

AI Ned and laboratories shall be in operation to develop methods applied AI operational for deploying trustworthy and humanlearning centric AI systems.

communities

39 C2.1 I2-3 Target R&D projects Number 0 4 Q4 2025 At least four grants for R&D projects for awarded the development of innovative AI

AI Ned and applications shall be awarded.

applied AI learning communities

40 C2.1 I2-4 Target Implementation Number 0 6 Q1 2026 At least six AI Learning Communities of AI Learning shall be operational in the form of

AI Ned and Communities private-public partnerships under AI Ned. applied AI An AI Learning Community shall enable learning businesses, education institutions and communities innovation laboratories to work together

on how AI solutions can be applied in practice.

41 C2.1 I3-1 Milestone Single platform The single platform is Q4 2025 A single platform shall be created for to access digital operational and digital finding, sharing and re-using of digital

Digital learning materials identity solution for learning material for vocational education education created and students is in use (MBO), universities of applied sciences impulse operational and (HBO) and research universities (WO).

digital identity The platform shall be operational, which solution for shall mean: students in use a) the platform is available online; b) students and teaching staff from the

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Investment) (for milestones)

completion target

Unit Baseline Goal Quarter Year 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 Target Centres for Number 0 20 Q4 2025 20 Centres for Teaching and Learning Teaching and (CTL) shall be operational in vocational

Digital Learning education (MBO), universities of applied education operational sciences (HBO) or research universities impulse (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 Target Basic Data Percentage 0 80 Q4 2024 A Basic Data Infrastructure shall be Infrastructure developed and shall be in at least 80%

Digital developed compliant with the minimum infrastructure requirements of the reference architecture logistics defined by the Ministry of Infrastructure

and Water Management. Compliance shall be assessed by means of an external audit.

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44 C2.1 I4-2 Target Digital readiness Percentage 10 30 Q4 2025 A digital readiness work package shall be increased in the of digital developed and executed to increase the

Digital logistics sector readiness digital readiness of the Dutch logistics infrastructure sector by improving digital skills in the logistics 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 Target Living Number 0 4 Q2 2026 At least 4 Living laboratories shall be laboratories completed. Living laboratories shall be

Digital completed considered completed when their data infrastructure services are connected to the Basic Data logistics Infrastructure.

46 C2.2 I1-1 Milestone ERTMS planning Rail Traffic Design Q4 2022 The Rail Traffic Design shall be finalised study Kijfhoekfinalised as part of the planning study on the rail

European Rail Belgian border track section between Kijfhoek and the Traffic completed Belgian border. The Rail Traffic Design Management shall show that the necessary traffic System management adjustments comply with the (ERTMS) relevant legislation and regulations on

railway safety and interoperability.

47 C2.2 I1-2 Milestone ERTMS planning Functional Integrated Q1 2023 A Functional Integrated System Design study North System Design and and Rail Traffic Design shall be finalised

European Rail Netherlands Rail Traffic Design as part of the planning study on the rail Traffic completed finalised track sections in North Netherlands. The Management Rail Traffic Design shall show that the System necessary traffic management (ERTMS) adjustments comply with the relevant

legislation and regulations on railway safety and interoperability and that the

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associated Functional Integrated System Design has been drawn up.

48 C2.2 I1-3 Target Number of GSM- Number 0 130 Q1 2024 130 base transceiver stations (GSM-Rail Rail masts masts) shall be capable of operating under

European Rail operational for the ERTMS system. Traffic ERTMS

Management System (ERTMS)

49 C2.2 I1-4 Milestone Logistics systems Delivery of the Q1 2024 The IT Logistics systems within the adapted to adapted systems by infrastructure manager ProRail shall be

European Rail ERTMS the IT-department of adapted, including rewriting or updating Traffic ProRail to users of the relevant IT applications, so they can Management IT applications in receive and process the correct railway System other departments of safety and interoperability information (ERTMS) ProRail (ERTMS/CSS information). The traffic

control staff shall technically integrate and test the systems.

50 C2.2 I1-5 Milestone Central Safety The Central Safety Q4 2024 The Central Safety System (CSS) shall be System System is operational operational for ERTMS for ProRail. It

European Rail operational shall be considered operational when it Traffic becomes compliant with the Technical Management Specifications for Interoperability as System specified in Commission Regulation (ERTMS) (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 Target Intelligent traffic Number 0 450 Q4 2024 At least 450 Intelligent Traffic Control control devices devices (Intelligente

Safe, smart and Verkeersregelinstallaties) shall be sustainable operational, which shall mean that they 1)

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mobility shall have been delivered and installed and 2) shall be connected to the National Urban Data Access Platform.

52 C2.2 I2-2 Target Safety Priority Percentage 7 12.5 Q1 2025 For at least 12.5 in every 100 kilometres Services of driven in the Netherlands, road users shall

Safe, smart and kilometres be able to receive Safety Priority Services sustainable driven provided by car manufacturers or mobility 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 Target Digital EUR 0 30 000 000 Q2 2026 EUR 30 000 000 in innovation subsidies Infrastructure for shall be paid out by Netherlands

Safe, smart and Future Resilient Enterprise Agency (Rijksdienst voor sustainable Mobility (DITM) Ondernemend Nederland) to the selected mobility 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 Target Datasets Number 0 20 Q2 2026 The National Mobility Data Access Point available on the (NTM) platform shall be developed and

Safe, smart and National Mobility at least 20 datasets shall be published sustainable Data Access online and shall be made usable through mobility Point the National Mobility Data Access Point

platform.

55 C2.2 I3-1 Target Number of Number 0 591 Q4 2023 At least 591 Intelligent Roadside Stations Intelligent shall be installed, i.e. physically

Intelligent roadside stations positioned and operational.

roadside stations

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(iWKS) installed

56 C2.2 I3-2 Target Number of Number 591 1 106 Q4 2024 At least 1 106 Intelligent Roadside additional Stations shall be installed, i.e. physically

Intelligent Intelligent positioned and operational. roadside stations roadside stations (iWKS) installed

57 C2.2 I3-3 Target Final number of Number 1 106 1 906 Q4 2025 At least 1 906 Intelligent Roadside Intelligent Stations shall be installed, i.e. physically

Intelligent roadside stations positioned and operational. roadside stations installed

(iWKS)

58 C2.3 R1-1 Milestone Entry into force Provision in the law Q2 2022 The Open Government Act shall enter of the Open providing for its entry into force. The act shall, inter alia, extend

Public Government Act into force the scope of the transparency information requirements to Parliament, the Council management for the Judiciary, the Council of State, the (Open General Audit Office and the national Government Ombudsman, include an active disclosure Act) 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 Milestone Publication of Publication of an Q4 2022 Central government organisations (12 updated action updated action plan Ministries, including their autonomous

Public plans on by central government administrative bodies and agencies) shall

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Unit Baseline Goal Quarter Year information improving organisations publish updated action plans to improve management information the digital accessibility of their (Open management information systems. Government

Act) 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 Target Documents Number 0 330 000 Q2 2026 A total of at least 330 000 documents available on the belonging to at least 4 of the 17

Public Platform Open information categories listed in Article information Government 3.3 of the Open Government Act shall be management Information available on the Platform Open (Open Government Information as a result of the Government connection of administrative bodies to a Act) digital infrastructure maintained by the

Ministry of the Interior and Kingdom Relations.

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61 C2.3 I1-1 Milestone Cyber Security Actions to improving Q1 2024 The following cyber security actions shall improvement cyber security be implemented by the Ministry of

Groundbreaking actions implemented Defence: IT (GrIT) implemented

  • 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 lowclassified information (LGI) and highclassified information (HGI); and - Implementation of a solution for digital access control to data centres.

62 C2.3 I1-2 Target Ministry of Number 0 500 Q4 2024 To enable safe remote working, at least Defence civilian 500 civilian staff of the Ministry of

Groundbreaking staff working Defence shall have access to a secure IT (GrIT) remotely through network with:

a secure network a) means of communication (voice, video and chat);

  • b) 
    face-to-face virtual workplaces; and c) uniform collaborative spaces.

63 C2.3 I1-3 Milestone Networks Improvement of the Q3 2025 Network equipment in physical locations improved and network and shall be modernised and network

Groundbreaking migration to new migration to new IT bandwidth shall be increased to ensure IT (GrIT) IT infrastructure infrastructure sufficient network quality for the

completed 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 Target Ministry of Number 0 500 Q1 2026 To further improve the safety of remote Defence civilian working, at least 500 Ministry of Defence

Groundbreaking staff with access

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Unit Baseline Goal Quarter Year IT (GrIT) to additional safe civilian staff shall have access to:

remote working

facilities a) a renewed contact centre, and b) basic applications (including

processing presentations, spreadsheets, business internet and printing facilities).

65 C2.3 I2-1 Milestone Digital portal for Digital portal Q1 2023 A digital portal for digital communication formal operational shall be operational and accessible to

Digitalisation of communication citizens, providing the conditions for the criminal in criminal formal communication on criminal justice chain proceedings proceedings with victims, lawyers and

operational offenders (including filing reports) to take place digitally instead of on paper.

66 C2.3 I2-2 Milestone Digital Digital processing of Q4 2023 It shall be possible for all criminal cases processing of frequent crime cases within the ‘Frequent Crime’ (veel

Digitalisation of frequent crime operational voorkomende criminaliteit, VVC) the criminal cases operational category to be processed digitally. Police justice chain 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.

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  • C. 
    COMPONENT 3: I MPROVING THE HOUSING MARKET AND MAKING REAL ESTATE MORE

ENERGY EFFICIENT

This component of the Dutch recovery and resilience plan aims to contribute to addressing the challenges that the Dutch housing market faces. It consists of five reforms and three investments dedicated to (i) removing features of the Dutch tax system that favour certain types of residential property ownership over others, (ii) accelerating and unlocking construction activity in the

Netherlands and (iii) improving energy efficiency in both private and public real estate through renovation subsidies. The measures in this component aim to reduce inequality on the housing market by removing tax distortions while increasing supply of (affordable) housing through centralised planning of new housing supply, the removal of bottlenecks in the planning process for construction and by providing public investments to unlock residential construction projects. It also aims to make social rent more income-dependent by allowing higher rent increases for tenants with higher incomes. The investments in the second sub-part of the component aim to improve energy efficiency in public and private buildings, including interventions such as the installation of heat pumps and solar boilers as well as the improvement of insulation of dwellings.

The component aims to contribute to Country-Specific Recommendations addressed to the Netherlands, in particular to reduce the debt bias for households and the distortions in the housing market, including by supporting the development of the private rental sector, and taking action to increase housing supply (Country-Specific Recommendation 1 in 2019, Country-Specific

Recommendation 1 in 2022) and to “reduce overall reliance on fossil fuels by (…) improving energy efficiency, in particular in buildings” (Country-Specific Recommendation 4 in 2022) and to

“focus investment-related economic policy on (…) energy efficiency and greenhouse gas emissions reduction strategies (…)” (Country-Specific Recommendation 3 in 2019).

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

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 provincespecific 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 municipalityspecific

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 to owners of real estate for the implementation of energy savings interventions. The eligible interventions shall be solar boilers, thermal connections, insulation and heat pumps. 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.

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, 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 8 .

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

8 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.

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

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67 C3.1 R1-1 Milestone Entry into force of Provision in the Q1 2023 Entry into force of legislation increasing the vacant legislation legislation possession value ratio. The ratio shall be increased

Increasing the increasing the providing for its to 100% for rental properties with an annual rent vacant vacant possession entry into force exceeding 5% of the appraisal value of the property possession value value ratio as determined by the relevant municipality (i.e. the ratio 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 Milestone Entry into force of Provision in the Q1 2024 Entry into force of legislation that shall include the legislation phasing legislation following two steps for phasing out the tax

Phasing out the out the tax providing for its exemption for gifts to finance home purchases: tax exemption exemption for gifts entry into force (1) as from 1 January 2023, a reduction in the for gifts to to finance home maximum tax exemption for gifts to finance home finance home purchases in two purchases by at least 70% compared to the purchases steps maximum tax exemption of 2022 (2) the abolition of the tax exemption as from 1 January 2024.

69 C3.1 R3-1 Milestone Agreements Signature of Q4 2022 Signature of agreements between the national between the agreements government and the provinces on the number of

Centralised national government between the new dwellings to be realised by 2030, including by planning to and the provinces national transformation. The agreements shall set out the increase housing on the realisation of government and number of new dwellings to be built per province supply 900 000 new the provinces and the number of those new dwellings that shall be dwellings 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

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600 000 shall be affordable dwellings.

70 C3.1 R3-2 Milestone Agreements Signature of Q2 2023 Signature of agreements between provinces and between provinces agreements municipalities on the municipality-specific number

Centralised and municipalities between the of new dwellings to be realised to achieve the planning to on the realisation of provinces and realisation of 900 000 new dwellings nationally, increase housing 900 000 new municipalities including by transformation, by 2030, of which at supply dwellings 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 Milestone Monitoring system Launch of Q3 2023 A monitoring system shall be put in place to for implementing monitoring system monitor the progress in implementing the

Centralised agreements with agreements signed between the provinces and planning to municipalities municipalities, i.e. to monitor the progress in the increase housing launched realisation of new dwellings. supply

72 C3.1 R3-4 Milestone Entry into force of Provision in the Q1 2024 Entry into force of the law allowing the national the law laying down law providing for government to intervene with administrative or

Centralised the additional its entry into force legal action in case of breach of contractual

planning to actions taken by the obligations under the provincial or regional

increase housing State to enforce agreements on the realisation of new dwellings.

supply agreements on the

construction of new

dwellings

73 C3.1 R4-1 Milestone Entry into force of Provision in the Q1 2022 Entry into force of legislation increasing the

legislation to legislation possible maximum admissible annual increase in

Increase increase the providing for its monthly rent in social housing to EUR 50 for

incomemaximum annual entry into force middle-income tenants and EUR 100 for highdependency

of rent increase for income tenants starting as from 1 January 2022.

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rent medium- to high Middle-income tenants shall be defined as having income tenants an annual income between EUR 47 948 and EUR living in social 56 527 (single person households) or between EUR housing 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 Milestone Letter to Parliament Publication of the Q4 2022 Publication of a letter to Parliament from the on planning process letter to Parliament Ministry of the Interior and Kingdom Relations

Accelerating bottlenecks identifying actions to address bottlenecks that delay

residential identifying possible the planning process, permit issuances and legal

construction solutions published procedures related to residential building projects,

process and including through legislative amendments if

procedures necessary; and a timetable with concrete steps for

the implementation of the actions.

75 C3.1 R5-2 Milestone Actions to speed up Implementation of Q1 2024 A substantial set of actions identified in the letter to the planning process substantial set of Parliament under milestone 75 shall be carried out

Accelerating for housing projects actions identified in order to speed up the planning process for residential in the letter to residential building projects. This shall include at construction Parliament least i) actions to improve knowledge of process and municipalities and construction companies about procedures 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.

76 C3.1 I1-1 Target Construction works Number 0 16 000 Q4 2023 After financial support through the subsidy scheme (section 1) to municipalities has been approved, the

Unlocking new construction of 16 000 dwellings shall start. construction projects

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77 C3.1 I1-2 Target Construction works Number 16 000 42 000 Q4 2024 After financial support through the subsidy scheme (section 2) to municipalities has been approved, the

Unlocking new construction of an additional 26 000 dwellings shall

construction start.

projects

78 C3.1 I1-3 Target Construction works Number 42 000 71 000 Q4 2025 After financial support through the subsidy scheme

(section 3) to municipalities has been approved, the

Unlocking new construction of an additional 29 000 dwellings shall

construction start.

projects

79 C3.1 I1-4 Target Construction works Number 71 000 100 000 Q2 2026 After financial support through the subsidy scheme

(section 4) to municipalities has been approved, the

Unlocking new construction of an additional 29 000 dwellings shall

construction start.

projects

80 C3.1 I1-5 Milestone Climate change Published report on Q2 2026 A report shall be published by the Ministry of the

adaptation actions implemented Interior and Kingdom Relations. The report shall

Unlocking new implemented climate change provide qualitative evidence that climate change

construction adaptation actions adaptation actions fulfilling the minimum standards

projects financed under the set by relevant covenants have been implemented

subsidy scheme 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 Milestone Entry into force of Provision in the Q2 2022 Entry into force of the regulation establishing the the regulation regulation renovation subsidy scheme. The subsidy scheme

Subsidy scheme establishing the indicating its entry shall provide subsidies to owners of public real for sustainability renovation subsidy into force estate, such as buildings of local administrations or of public sector scheme educational and health institutions, in order to real estate

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improve the buildings’ energy efficiency.

82 C3.2 I1-2 Target Sum of annual Kilotons of 0 110 Q1 2025 Approved renovations and energy-efficiency reduction in CO2 CO2 emission interventions under the subsidy scheme shall sum

Subsidy scheme emissions (in Kton) reductions per up to a CO2 reduction of 110 kilotons per year, as for sustainability from all approved year estimated ex ante. The interventions shall have the of public sector renovation and objective of achieving on average at least a 30% real estate energy efficiency reduction of direct and indirect greenhouse gas interventions emissions compared to the ex-ante emissions. subsidised under the scheme

83 C3.2 I2-1 Target Sustainable energy Number of 0 225 000 Q1 2026 At least 225 000 interventions under the investment and energy savings subsidised subsidy for sustainable energy and energy savings

Investment interventions interventions (solar boilers, thermal connections, insulation and subsidy for subsidised heat pumps) shall be subsidised. The interventions sustainable shall have the objective of achieving on average at energy and least a 30% primary energy demand reduction. energy savings

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  • D. 
    COMPONENT 4: S TRENGTHENING 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 selfemployed without employees, while promoting adequate social protection for the self-employed and tackle bogus self-employment, as well as to mitigate the employment (and social) impact of the

COVID-19 crisis, and to strengthen skills in particular of those at the margins of the labour market and the inactive (Country-Specific Recommendation 2 in 2019, Country-Specific Recommendation

2 in 2020 and Country-Specific Recommendation 3 in 2022).

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

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 selfemployed 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. 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 on 1 January 2023 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. This transitional period shall last no longer than 31 December 2026. During this 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 31 March 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 certified 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)

The overall objective of the investment is to create Regional Mobility Teams (RMTs) which are expected to either prevent unemployment through immediate mobility or to keep the period of unemployment as short as possible by providing support to employed or unemployed persons via facilitating the access to services such as support with the preparation of career plans, job application, interview training and skills training. The investment shall provide financial support for the creation of 35 Regional Mobility Teams.

To gather insights on the use of the Regional Mobility Teams, a dashboard with quantitative information on the services offered and individuals receiving support through the Regional Mobility

Teams shall be made public. In addition, an evaluation carried out by an external research agency upon request of the Ministry of Social Affairs and Employment shall be published online. The evaluation shall focus on identifying which elements in the approach of the Regional Mobility teams function, why these elements function and which elements could be improved.

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

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

Related Quantitative indicators Indicative

Number Measure Milestone

Qualitative

(Reform or /Target Name indicators (for targets)

timeline for Description of each milestone and target

Investment) (for milestones)

completion Unit Baseline Goal Quarter Year 84 C4.1 R1-1 Milestone Entry into force of Provision in the law Q1 2023 Entry into force of the law on the reduction of the

the law reducing the providing for its annual tax deduction for the self-employed persons

Reduction of the tax deduction for entry into force from EUR 6 310 in 2022 to EUR 5 660 or less in self-employed self-employed 2023, EUR 5 010 or less in 2024, EUR 4 360 or

persons' persons less in 2025 and EUR 3 710 or less in 2026. The

deduction law shall reduce the difference in tax treatment between employees and the self-employed.

85 C4.1 R2-1 Milestone Publication in the Publication in the Q1 2025 Publication in the Official Journal of the law Official Journal of Official Journal establishing a mandatory disability insurance for

Disability the law establishing self-employed persons. The law shall contribute to insurance for a mandatory a better level playing field between employed and self-employed disability insurance self-employed persons. The law shall define the persons for self-employed group of insured persons and the executive persons 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 Milestone Letter to Parliament Letter to Parliament Q1 2026 A letter of the Minister of Social Affairs and on the status of Employment to Parliament shall detail the actions

Disability implementation of taken by the mandated executive agencies for the insurance for the mandatory implementation of the mandatory disability self-employed disability insurance insurance and shall describe the next steps to ensure persons full operationalisation of the insurance in line with the law establishing the mandatory disability

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Related Indicative

Number Measure Milestone

Qualitative Quantitative indicators timeline for

(Reform or /Target Name indicators (for targets) completion Description of each milestone and target

Investment) (for milestones) Unit Baseline Goal Quarter Year

insurance for self-employed persons.

87 C4.1 R3-1 Milestone Entry into force of Provision in the law Q1 2023 Entry into force of the law reforming the second the law reforming providing for its pillar of the pension system. The law shall abolish

Reform of the the second pillar of entry into force the systemic redistribution between different age

second pillar of the pension system groups (doorsneesystematiek), establish an agethe pension independent pension contribution rate with pension

system 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 Milestone Plans for the Publication of Q1 2025 Pension funds shall publish finalised transition transition to a new transition plans on plans for pension contracts under their management

Reform of the pension system websites of pension on their websites. These plans shall specify the

second pillar of finalised and funds agreement between representatives of employers the pension published and employees (i.e. the social partners) on the terms

system of the new pension contracts and the transition of pension assets to the new pension system.

89 C4.1 R3-3 Milestone Pension funds’ Submission of the Q1 2026 Pension funds shall draw up implementation plans implementation implementation plan for the transition plans mentioned in milestone 88.

Reform of the plans finalised and to the Supervisor and These implementation plans shall describe how the second pillar of published publication on new pension contracts mentioned in milestone 88 the pension pension funds’ shall be executed and how the transition to the new system websites pension system shall be implemented. The implementation plans shall be submitted to the supervisor of pension funds and published on pension funds’ websites.

90 C4.1 R4-1 Milestone Action plan to Letter to Parliament Q4 2022 The Dutch government shall send to Parliament a reduce bogus selfdetailing the action letter which shall detail the planned actions to

Tackling bogus employment plan reduce bogus self-employment. It shall describe (a)

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Related Qualitative Quantitative indicators Indicative

Number Measure Milestone (Reform or /Target Name indicators (for targets) timeline for completion Description of each milestone and target

Investment) (for milestones) Unit Baseline Goal Quarter Year

self-employment presented to the steps to be taken to abolish the enforcement Parliament 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 Milestone Publication in the Publication of the Q1 2025 Publication in the Official Journal of the law which Official Journal of a law in the Official shall modify the definition of an employment

Tackling bogus law modifying the Journal relationship. The law shall enter into force and self-employment definition of become fully applicable by 1 January 2026 at the

employment latest.

relationship

92 C4.1 R4-3 Milestone Enforcement Letter to Parliament Q1 2025 The enforcement moratorium on the law moratorium on the abolishing the deregulating the assessment of employment

Tackling bogus law deregulating the enforcement relationships (Wet deregulering beoordeling self-employment assessment of moratorium arbeidsrelaties) shall be abolished. employment relationships abolished

93 C4.1 I1-1 Target Career advice to Number of 0 68 705 Q3 2020 68 705 individuals shall receive professional

support individuals individuals development advice to reorient their careers

The Netherlands receiving provided by certified career advisors. continues to career learn advice

94 C4.1 I1-2 Target Skill trainings to Number of 0 119 000 Q4 2022 119 000 individuals shall participate in free training support individuals individuals and learning activities to support skills

The Netherlands receiving development. continues to skills learn training

95 C4.1 I1-3 Target Tailor-made Number of 0 30 Q2 2023 30 tailor-made sectoral pathways shall be created. sectoral pathways to tailor-made These pathways shall contain at least one of the

The Netherlands support the pathways following elements: career advice (i.e. focused on continues to transition to created the current job, skills and career path), career learn employment guidance (i.e. focused on career changes and/or new skills and jobs), skills training and recognition

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Related Indicative

Number Measure Milestone

Qualitative Quantitative indicators timeline for

(Reform or /Target Name indicators (for targets) completion Description of each milestone and target

Investment) (for milestones) Unit Baseline Goal Quarter Year

of acquired competencies advice.

96 C4.1 I1-4 Milestone Independent Independent Q4 2024 An independent evaluation shall be carried out on evaluation of the evaluation completed the socio-economic effects of the subsidy schemes

The Netherlands socio-economic and report published under “The Netherlands continues to learn”. The continues to impact of the evaluation report shall include information on the learn subsidy schemes possible ways to improve policy processes under “The underlying the design and implementation of the Netherlands schemes. In the evaluation report particular continues to learn” 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.

97 C4.1 I2-1 Milestone Entry into force of Provision in the Q1 2021 Entry into force of the ministerial decree the ministerial ministerial decree establishing Regional Mobility Teams.

Regional decree establishing providing for the Mobility Teams Regional Mobility entry into force (RMTs) Teams

98 C4.1 I2-3 Milestone Publication of a Publication of the Q3 2022 Publication of a dashboard with quantitative dashboard with dashboard information on the number of individuals receiving

Regional quantitative support through the Regional Mobility Teams and Mobility Teams information on the on the services offered by the Regional Mobility (RMTs) services offered by Teams. the Regional Mobility Teams

99 C4.1 I2-4 Milestone Publication of the Publication of the Q4 2024 An evaluation carried out by an external research evaluation of the evaluation agency upon request of the Ministry of Social

Regional functioning of the Affairs and Employment on the functioning of the Mobility Teams Regional Mobility Regional Mobility Teams shall be published online. (RMTs) Teams The evaluation shall focus on identifying which elements in the approach of the Regional Mobility teams function, why these elements function and

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Related Qualitative Quantitative indicators Indicative

Number Measure Milestone (Reform or /Target Name indicators (for targets) timeline for completion Description of each milestone and target

Investment) (for milestones) Unit Baseline Goal Quarter Year

which elements could be improved.

100 C4.1 I2-2 Target Employed or Number of 0 10 000 Q3 2025 10 000 employed or unemployed persons receiving unemployed persons employed or services enabled via the 35 Regional Mobility

Regional receiving services unemployed Teams, such as support with the preparation of Mobility Teams enabled via the persons career plans, job application, interview training, (RMTs) Regional Mobility receiving skills training. Teams services enabled by the Regional Mobility Teams

101 C4.2 I1-1 Target Projects selected to Number of 0 20 Q2 2024 At least 20 projects to improve the quality of promote innovative projects primary and/or secondary education through digital

National digital educational innovation shall be selected by the Steering Board Education Lab solutions of the National Education Board on Artificial AI Intelligence.

102 C4.2 I1-2 Target Projects promoting Number of 0 10 Q4 2025 Among the selected projects, at least 10 projects innovative digital projects shall be completed that have contributed to at least

National educational one of the following objectives: (i) strengthening Education Lab solutions completed tailor-made education; (ii) providing educational AI 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 Target Delivery of two Number of 0 2 Q4 2025 The selected projects shall result in at least two products with products products promoting innovative digital educational

National Technology solutions that have reached Technology Readiness Education Lab Readiness Level 6 Level 6. AI

104 C4.2 I2-1 Target Support to primary Number of 0 2 198 Q4 2023 At least 1 800 primary schools and 398 secondary and secondary primary and schools shall receive funding enabling them to

Support to schools to provide secondary provide extra support to newcomers with the aim of

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Related Quantitative indicators Indicative

Number Measure Milestone

Qualitative

(Reform or /Target Name indicators (for targets)

timeline for

completion Description of each milestone and target

Investment) (for milestones) Unit Baseline Goal Quarter Year

newcomers to extra support to schools preventing learning losses due to the COVID-19 prevent learning newcomers receiving pandemic. losses funding

105 C4.2 I3-1 Milestone Launch of an online Launch of an online Q4 2021 An online platform shall be launched by the platform to support platform Ministry of Education, Culture and Science to

Support to pupils in the last support pupils in the last year of secondary school pupils in the last year of secondary with their final exam. The platform shall contain year of school webinars, assignments and instructional videos on secondary examination topics. school

106 C4.2 I3-2 Target Support to school Number of 0 300 Q4 2022 At least 300 school boards shall receive funding boards to provide school enabling them to support pupils in the last year of

Support to extra support to boards secondary school with the aim of mitigating pupils in the last pupils in the last receiving learning losses due to the COVID-19 pandemic. year of year of secondary funding School boards of schools with disadvantaged pupils secondary school shall receive additional financial support. school

107 C4.2 I4-1 Target Number of digital Number of 0 75 000 Q4 2021 75 000 digital devices shall be provided to schools devices provided digital to support online and hybrid education for students

Laptops and devices in primary education, secondary education and tablets for online vocational education (MBO).

and hybrid education to combat and mitigate learning losses

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  • E. 
    COMPONENT 5: S TRENGTHENING PUBLIC HEALTHCARE AND PANDEMIC PREPAREDNESS

This component of the Dutch recovery and resilience plan focuses on strengthening the public health sector and pandemic preparedness of the Dutch healthcare system. It includes four investments to reduce the shortage of human resources in the healthcare sector in times of a health crisis and to increase the intensive care capacity. In addition, the measures included in the component aim to enable remote healthcare through the use of e-services and to strengthen data exchanges between healthcare institutions.

The component aims to contribute to Country-Specific Recommendations addressed to the Netherlands, in particular to take all necessary measures to strengthen the resilience of the healthcare system, including by tackling shortages of healthcare workers in times of a health crisis and stepping up the deployment of relevant e-health tools (Country-Specific Recommendation 1 in

2020).

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

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. In order to achieve this, the investment aims at matching former healthcare and support staff with care institutions. In addition, the investment aims 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) 
    communication campaigns, training and matching of former healthcare professionals to healthcare organisations in need, which shall lead to 6 300 former healthcare staff working in healthcare institutions; b) temporarily employing 5 000 support staff to relieve healthcare and care professionals in

response to the extreme demand for care due to the COVID-19 pandemic; and

  • c) 
    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 2024.

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

Related Indicative timeline

Number Measure Mileston

Qualitative Quantitative indicators (for targets) for completion

(Reform or e/Target Name indicators Description of each milestone and target Investment) (for milestones) Unit Baseline Goal

Quarte

r Year

108 C5.1 I1-1 Target Number of extra Number 0 6 300 Q3 2021 Through communication campaigns, training and workers in the care of former matching of former healthcare professionals to

Temporary sector care staff healthcare organisations in need, at least 6 300 former

additional healthcare staff shall work at healthcare institutions.

human resources capacity for care in times of crisis

109 C5.1 I1-2 Target Number of support Number 0 5 000 Q4 2022 At least 5 000 support staff shall have been hired in staff hired in of Coronajobs. Coronajobs shall be understood as

Temporary Coronajobs support temporary employment to relieve care professionals additional staff in healthcare organisations in response to the extreme human demand for care due to the COVID-19 pandemic.

resources capacity for care in times of crisis

110 C5.1 I1-3 Target National Health Number 0 2 500 Q4 2024 Through communication campaigns and training and Care Reserve Pool of reserve matching of former healthcare professionals to

Temporary created exhealthcare organisations, a reserve of at least 2 500 additional healthcar former healthcare professionals shall be created, from human e which healthcare institutions may recruit temporary resources professio help in times of need, such as during a future health capacity for nals crisis.

care in times of crisis

111 C5.1 I2-1 Target Number of Number 0 54 Q4 2023 At least 54 hospitals shall adapt their facilities in hospitals having of order to increase the number of fixed and flexible

Extension of completed hospitals intensive care beds. Intensive Care adaptations of

facilities for

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Number Measure Mileston (for targets) for completion (Reform or e/Target Name indicators Description of each milestone and target

Investment) (for milestones) Unit Baseline Goal

Quarte

r Year

existing fixed beds and flexible beds

112 C5.1 I2-2 Target Training of Number 0 67 Q4 2023 At least 67 hospitals shall train and educate their staff hospital staff of to increase the capacity of intensive and clinical care

Extension of hospitals units.

Intensive Care

113 C5.1 I3-1 Target Number of grants Number 0 1 000 Q4 2022 At least 1 000 grants shall be awarded to care awarded providers for the use of different e-health applications

SET COVID-19 (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 Mileston Support system for Regional and Q4 2022 A support system for researchers composed of a e researchers national service service desk at regional level and a central service

Health operational – desks are desk at national level shall be developed and be Research Service desks operational operational.

Infrastructure (HRI)

115 C5.1 I4-2 Mileston FAIR data A roadmap for Q4 2023 A road map for findable, accessible, interoperable e (making sure data FAIR data and reusable (FAIR) secondary use of health data

Health can be findable, creation has been shall be developed by the Health Research Research accessible, adopted Infrastructure consortium and adopted by university Infrastructure interoperable and medical centres (UMC). The road map shall specify (HRI) reusable) roadmap the steps to be taken by UMC to ensure that their

adopted health data can be located, accessed, exchanged and reused.

116 C5.1 I4-3 Mileston Operational data Data portal for Q4 2023 The first version of the data portal for locating and e portal locating and accessing health data shall be operational, which shall

Health accessing research mean that university medical centres (UMC) have Research data is operational become connected to the national data infrastructure.

Infrastructure (HRI)

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  • F. 
    COMPONENT 6: T ACKLING 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).

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).

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

Related Quantitative indicators Indicative timeline

Number Measure Milestone

Qualitative (for targets) for completion

(Reform or / Target Name indicators Description of each milestone and target

Investment) (for milestones) Unit Baseline Goal Quarter Year

117 C6.1 R1-1 Milestone Entry into force of a Provision in the law Q1 2024 Entry into force of a law on withholding tax law establishing a providing for its entry covering the following two steps:

Dutch tax policy withholding tax into force (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 Milestone Letter monitoring Monitoring letter sent Q4 2025 A letter monitoring the effects of policies against the effects of the tax by the cabinet to tax avoidance shall be sent by the cabinet to

Dutch tax policy policy changes sent Parliament Parliament and shall be made publicly available

to Parliament 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 Milestone Entry into force of Provision in the law Q1 2022 Entry into force of the law tackling mismatches in the law tackling providing for its entry the application of the arm’s length principle. The

Tackling mismatches in the into force law shall eliminate mismatches that relate to a mismatches in application of the difference in transfer pricing or in valuation of the application arm’s length acquired assets which lead to double nonof the arm’s principle taxation.

length principle

120 C6.1 R3-1 Milestone Entry into force of Provision in the law Q1 2021 Entry into force of amendments to the Corporate amendments to the amending the Income Tax Act (Article 10a) which shall modify

Amendment of Corporate Income Corporate Income the specific interest deduction limitation in the the specific Tax Act to eliminate Tax Act providing for Corporate Income Tax Act so that the application interest tax exemptions on its entry into force of this anti-abuse rule may not lead to an undue deduction negative interests exemption from paying taxes on negative

limitation to

ECOFIN 1A EN

Related Qualitative Quantitative indicators Indicative timeline

Number Measure Milestone (Reform or / Target Name indicators (for targets) for completion Description of each milestone and target

Investment) (for milestones) Unit Baseline Goal Quarter Year

prevent tax and positive interests and positive currency results. exemptions on currency results negative interests and positive currency results

121 C6.1 R4-1 Milestone Entry into force of Provision in the law Q1 2021 Entry into force of amendments to the Corporate amendments to the amending the Income Tax Act limiting the deductibility of

Limitation of tax Corporate Income Corporate Income liquidation and cessation losses. The amendments deductions due Tax Act to limit the Tax Act providing for shall introduce three necessary conditions for

to liquidation exemption from its entry into force liquidation and cessation losses to be taxand cessation taxes due to deductible:

losses liquidation and a) Temporal condition: liquidation and cessation

cessation losses 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.

ECOFIN 1A EN

Related Qualitative Quantitative indicators Indicative timeline

Number Measure Milestone (Reform or / Target Name indicators (for targets) for completion Description of each milestone and target

Investment) (for milestones) Unit Baseline Goal Quarter Year

122 C6.1 R5-1 Milestone Entry into force of Provision in the law Q1 2022 Entry into force of amendments to the Corporate amendments to the amending the Income Tax Act to reduce loss relief in corporate

Limitation of Corporate Corporate IncomeTax taxation as follows: loss relief shall only be loss relief IncomeTax Act to Act providing for its available up to 50% of the taxable profit

limit loss relief entry into force 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 Target Increase in the Number 82 102 Q4 2024 The staff of the Financial Intelligence Unit (FIU) number of full-time shall be increased by 20 full-time equivalents,

Anti-money equivalents of the compared to January 2022, whose main task shall laundering Financial be to detect money laundering, fight against fraud

policy Intelligence Unit and trace financing of crimes.

124 C6.2 R6-2 Milestone Entry into force of a Provision in the law Q1 2025 Entry into force of a law that introduces a limit on law that introduces providing for its entry cash payments.

Anti-money a limit on cash into force laundering payments

policy

ECOFIN 1A EN

  • G. 
    A UDIT AND C ONTROL

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

Related Measure

Number (Reform or Milestone

Qualitative Quantitative indicators (for targets) Time

Description of each milestone and target

Investment) /Target

Name indicators

(for milestones) Unit Baseline Goal Quarter Year

125 C7-1 Milestone Repository system for Audit report Q1 2023 A central repository system for monitoring the Audit and Control: confirming implementation of the RRF shall be in place

Audit and information for repository and operational. Control, monitoring system The system shall include, as a minimum, the Implementation implementation of RRF functionalities following functionalities: and (a) collection of data and monitoring of the Complementarity 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 Milestone Entry into force of the Provision in the Q4 2022 The ministerial decree amending the statute of ministerial decree ministerial the audit body (“Auditdienst Rijk”) shall

Audit and amending the statute of decree include the mandate to set up and carry out Control, the audit body indicating its system audits and substantive testing related to Implementation (“Auditdienst rijk”) entry into force the Netherlands’ recovery and resilience plan.

and Complementarity 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 Milestone Entry into force of a Provision in the Q4 2022 The Programme Directorate for the recovery ministerial decree ministerial and resilience facility of the Ministry of

Audit and amending the decree Finance shall be officially mandated via the Control, organisational decision indicating entry entry into force of a ministerial decree Implementation (“organisatiebesluit”) into force amending the organisational decision of the and defining the mandate of Ministry of Finance (“organisatiebesluit Complementarity the programme directorate Ministry of Finance”) as the coordinating body

for the recovery and for the implementation of Netherlands’ resilience plan recovery and resilience plan.

ECOFIN 1A EN

  • 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 4 708 293 000.

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 Related Measure (Reform or Milestone /

Number Investment) Target Name

3 C1.1 R2-1 Milestone Entry into force of a law Introduction and tightening of the introducing the industrial CO2 CO2 levy for industry levy

4 C1.1 R2-2 Milestone Entry into force of a law Introduction and tightening of the tightening the industrial CO2 CO2 levy for industry levy

5 C1.1 R3-1 Milestone Entry into force of a law Increase in the Air Travel Tax increasing the air travel tax for (ATT) air passengers departing from an airport in the Netherlands

35 C2.1 I1-1 Milestone Quantum Delta NL set-up Quantum Delta NL

46 C2.2 I1-1 Milestone ERTMS planning study

European Rail Traffic Management Kijfhoek-Belgian border

System (ERTMS) completed

58 C2.3 R1-1 Milestone Entry into force of the Open

Public information management Government Act

(Open Government Act)

59 C2.3 R1-2 Milestone Publication of updated action

Public information management plans on improving

(Open Government Act) information management

67 C3.1 R1-1 Milestone Entry into force of legislation

Increasing the vacant possession increasing the vacant

value ratio possession value ratio

69 C3.1 R3-1 Milestone Agreements between the

Centralised planning to increase national government and the

housing supply provinces on the realisation of

900 000 new dwellings

73 C3.1 R4-1 Milestone Entry into force of legislation

Increase income-dependency of rent to increase the maximum

annual rent increase for

medium- to high-income

tenants living in social

housing

74 C3.1 R5-1 Milestone Letter to Parliament on

Accelerating residential construction planning process bottlenecks

process and procedures identifying possible solutions

Sequential Related Measure (Reform or Milestone /

Number Investment) Target Name

published 81 C3.2 I1-1 Milestone Entry into force of the

Subsidy scheme for sustainability of regulation establishing the public sector real estate renovation subsidy scheme

84 C4.1 R1-1 Milestone Entry into force of the law

Reduction of the self-employed reducing the tax deduction for

persons' deduction self-employed persons

87 C4.1 R3-1 Milestone Entry into force of the law

Reform of the second pillar of the reforming the second pillar of

pension system the pension system

90 C4.1 R4-1 Milestone Action plan to reduce bogus

Tackling bogus self-employment self-employment presented to

Parliament

93 C4.1 I1-1 Target Career advice to support

The Netherlands continues to learn individuals

94 C4.1 I1-2 Target Skill trainings to support

The Netherlands continues to learn individuals

97 C4.1 I2-1 Milestone Entry into force of the

Regional Mobility Teams (RMTs) ministerial decree establishing

Regional Mobility Teams

98 C4.1 I2-3 Milestone Publication of a dashboard

Regional Mobility Teams (RMTs) with quantitative information

on the services offered by the

Regional Mobility Teams

105 C4.2 I3-1 Milestone Launch of an online platform

Support to pupils in the last year of to support pupils in the last

secondary school year of secondary school

106 C4.2 I3-2 Target Support to school boards to

Support to pupils in the last year of provide extra support to pupils

secondary school in the last year of secondary

school

107 C4.2 I4-1 Target Number of digital devices

Laptops and tablets for online and provided

hybrid education to combat and

mitigate learning losses

108 C5.1 I1-1 Target Number of extra workers in

Temporary additional human the care sector

resources capacity for care in times

of crisis

109 C5.1 I1-2 Target Number of support staff hired

Temporary additional human in Coronajobs

resources capacity for care in times

of crisis

113 C5.1 I3-1 Target Number of grants awarded

SET COVID-19

114 C5.1 I4-1 Milestone Support system for researchers

Health Research Infrastructure operational – Service desks

(HRI)

119 C6.1 R2-1 Milestone Entry into force of the law

Tackling mismatches in the tackling mismatches in the

Sequential Related Measure (Reform or Milestone /

Number Investment) Target Name

application of the arm’s length application of the arm’s length

principle principle

120 C6.1 R3-1 Milestone Entry into force of

Amendment of the specific interest amendments to the Corporate

deduction limitation to prevent tax Income Tax Act to eliminate

exemptions on negative interests and tax exemptions on negative

positive currency results interests and positive currency

results

121 C6.1 R4-1 Milestone Entry into force of

Limitation of tax deductions due to amendments to the Corporate

liquidation and cessation losses Income Tax Act to limit the

exemption from taxes due to

liquidation and cessation

losses

122 C6.1 R5-1 Milestone Entry into force of

Limitation of loss relief amendments to the Corporate

Income Tax Act to limit loss

relief

125 C7-1 Milestone Repository system for Audit

Audit and Control, Implementation and Control: information for

and Complementarity monitoring implementation of

RRF

126 C7-2 Milestone Entry into force of the

Audit and Control, Implementation ministerial decree amending

and Complementarity the statute of the audit body

(“Auditdienst rijk”)

127 C7-3 Milestone Entry into force of a

Audit and Control, Implementation ministerial decree amending

and Complementarity the organisational decision

(“organisatiebesluit”) defining

the mandate of the programme

directorate for the recovery

and resilience plan

Instalment EUR

Amount 1 412 119 041

1.2. Second Instalment (non-repayable support):

Sequential Related Measure (Reform or Milestone /

Number Investment) Target Name

1 C1.1 R1-1 Milestone Entry into force of a law

Energy taxation reform adjusting energy tax tariffs

21 C1.1 I2-1 Milestone Publication of the human

Green power of hydrogen capital agenda to increase the

supply of skills in green

hydrogen

Sequential Related Measure (Reform or Milestone /

Number Investment) Target Name

34 C1.2 I2-1 Target Number of terminated pig

Aid scheme for the rehabilitation of farming sites

pig farms

47 C2.2 I1-2 Milestone ERTMS planning study North European Rail Traffic Management Netherlands completed

System (ERTMS)

55 C2.2 I3-1 Target Number of Intelligent roadside

Intelligent roadside stations (iWKS) stations installed

65 C2.3 I2-1 Milestone Digital portal for formal

Digitalisation of the criminal justice communication in criminal

chain proceedings operational

66 C2.3 I2-2 Milestone Digital processing of frequent Digitalisation of the criminal justice crime cases operational

chain

68 C3.1 R2-1 Milestone Entry into force of legislation Phasing out the tax exemption for phasing out the tax exemption gifts to finance home purchases for gifts to finance home

purchases in two steps

70 C3.1 R3-2 Milestone Agreements between Centralised planning to increase provinces and municipalities housing supply on the realisation of 900 000 new dwellings

71 C3.1 R3-3 Milestone Monitoring system for Centralised planning to increase implementing agreements with housing supply municipalities launched

72 C3.1 R3-4 Milestone Entry into force of the law

Centralised planning to increase laying down the additional

housing supply actions taken by the State to

enforce agreements on the

construction of new dwellings

75 C3.1 R5-2 Milestone Actions to speed up the Accelerating residential construction planning process for housing process and procedures projects

76 C3.1 I1-1 Target Construction works (section 1) Unlocking new construction projects

95 C4.1 I1-3 Target Tailor-made sectoral pathways The Netherlands continues to learn to support the transition to

employment

104 C4.2 I2-1 Target Support to primary and Support to newcomers to prevent secondary schools to provide learning losses extra support to newcomers

Sequential Related Measure (Reform or Milestone /

Number Investment) Target Name

111 C5.1 I2-1 Target Number of hospitals having

Extension of Intensive Care completed adaptations of

facilities for existing fixed

beds and flexible beds

112 C5.1 I2-2 Target Training of hospital staff

Extension of Intensive Care

115 C5.1 I4-2 Milestone FAIR data (making sure data

Health Research Infrastructure can be findable, accessible,

(HRI) interoperable and reusable )

roadmap adopted

116 C5.1 I4-3 Milestone Operational data portal Health Research Infrastructure

(HRI) 117 C6.1 R1-1 Milestone Entry into force of a law

Dutch tax policy establishing a withholding tax

Instalment EUR Amount 1 223 836 502

1.3. Third Instalment (non-repayable support):

Sequential Related Measure (Reform or Milestone /

Number Investment) Target Name

2 C1.1 R1-2 Milestone Entry into force of a law Energy taxation reform adjusting the structural

elements of energy taxes 6 C1.1 R4-1 Milestone Entry into force of a law

Reform of car taxation phasing out the motor vehicle and motorcycle purchase tax (BPM) exemption for

commercial vans 9 C1.1 R5-1 Milestone Entry into force of the Energy

Energy Law Law 17 C1.1 I1-8 Milestone Offshore power connection to

Offshore wind onshore landing sites – Governance agreements for area investment plans

37 C2.1 I2-1 Target Award of Fellowship Grants AI Ned and applied AI learning

communities 43 C2.1 I4-1 Target Basic Data Infrastructure

Digital infrastructure logistics developed 48 C2.2 I1-3 Target Number of GSM-Rail masts

European Rail Traffic Management operational for ERTMS System (ERTMS)

49 C2.2 I1-4 Milestone Logistics systems adapted to

European Rail Traffic Management ERTMS

Sequential Related Measure (Reform or Milestone /

Number Investment) Target Name

System (ERTMS) 50 C2.2 I1-5 Milestone Central Safety System

European Rail Traffic Management operational System (ERTMS)

51 C2.2 I2-1 Target Intelligent traffic control

Safe, smart and sustainable mobility devices

56 C2.2 I3-2 Target Number of additional

Intelligent roadside stations (iWKS) Intelligent roadside stations

installed

61 C2.3 I1-1 Milestone Cyber Security improvement

Groundbreaking IT (GrIT) actions implemented

62 C2.3 I1-2 Target Ministry of Defence civilian

Groundbreaking IT (GrIT) staff working remotely

through a secure network

77 C3.1 I1-2 Target Construction works (section 2)

Unlocking new construction projects

85 C4.1 R2-1 Milestone Publication in the Official

Disability insurance for self Journal of the law establishing

employed persons a mandatory disability

insurance for self-employed

persons

88 C4.1 R3-2 Milestone Plans for the transition to the

Reform of the second pillar of the new pension system finalised

pension system and published

91 C4.1 R4-2 Milestone Publication in the Official

Tackling bogus self-employment Journal of a law modifying the

definition of employment

relationship

92 C4.1 R4-3 Milestone Enforcement moratorium on

Tackling bogus self-employment the law deregulating the

assessment of employment

relationships abolished

96 C4.1 I1-4 Milestone Independent evaluation of the

The Netherlands continues to learn socio-economic impact of the

subsidies schemes under “The

Netherlands continues to

learn”

99 C4.1 I2-4 Milestone Publication of the evaluation

Regional Mobility Teams (RMTs) of the functioning of the

Regional Mobility Teams

101 C4.2 I1-1 Target Projects selected to promote

National Education Lab AI innovative digital educational

solutions

110 C5.1 I1-3 Target National Health Care Reserve

Temporary additional human Pool created

resources capacity for care in times

of crisis

123 C6.1 R5-1 Milestone Entry into force of

Limitation of loss relief amendments to the Corporate

Income Tax Act to limit loss

Sequential Related Measure (Reform or Milestone /

Number Investment) Target Name

relief 124 C6.2 R6-1 Target Increase in the number of full

Anti-money laundering policy time equivalents of the Financial Intelligence Unit

Instalment EUR Amount 1 176 765 868

1.4. Fourth Instalment (non-repayable support):

Sequential Related Measure (Reform or Milestone /

Number Investment) Target Name

7 C1.1 R4-2 Milestone Publication of a law in the

Reform of car taxation Official Journal amending the

existing car tax on cars and

vans

11 C1.1 I1-2 Milestone Ensuring shipping safety -

Offshore wind Publication of tender(s) for the

purchase of emergency

response towing vessels

13 C1.1 I1-4 Milestone Development and

Offshore wind implementation of nature

enhancement and species

protection

14 C1.1 I1-5 Target Strengthening and protection

Offshore wind 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 Milestone Offshore power connection to

Offshore wind onshore landing sites –

Ecological Impulse Package

Wadden Sea

20 C1.1 I1-11 Milestone Offshore power connection to

Offshore wind onshore landing sites –

Compensation for and

mitigation of the salinisation

of agricultural land

22 C1.1 I2-2 Target Grant agreements signed for

Green power of hydrogen demonstration facilities for

innovative green hydrogen

technology

23 C1.1 I2-3 Target Signed grant agreements for

Green power of hydrogen research projects for green

hydrogen

Sequential Related Measure (Reform or Milestone /

Number Investment) Target Name

24 C1.1 I3-1 Target Number of operational Inland waterway energy transition, modular energy containers project ZES

25 C1.1 I3-2 Target Number of operational loading Inland waterway energy transition, sites

project ZES 26 C1.1 I3-3 Target Number of ships converted to

Inland waterway energy transition, zero emissions project ZES

27 C1.1 I4-1 Milestone Detailed design of hydrogen Aviation in transition combustion turbofan

28 C1.1 I4-2 Milestone Detailed design of hydrogen Aviation in transition fuel cell electric propulsion

29 C1.1 I4-3 Milestone “Flying Vision” think tank

Aviation in transition operational

38 C2.1 I2-2 Target ELSA AI research laboratories

AI Ned and applied AI learning operational

communities

39 C2.1 I2-3 Target R&D projects awarded

AI Ned and applied AI learning

communities

41 C2.1 I3-1 Milestone Single platform to access

Digital education impulse digital learning materials

created and operational and

digital identity solution for

students in use

42 C2.1 I3-2 Target Centres for Teaching and

Digital education impulse Learning operational

44 C2.1 I4-2 Target Digital readiness increased in

Digital infrastructure logistics the logistics sector

52 C2.2 I2-2 Target Safety Priority Services Safe, smart and sustainable mobility

57 C2.2 I3-3 Target Final number of Intelligent

Intelligent roadside stations (iWKS) roadside stations installed

63 C2.3 I1-3 Milestone Networks improved and

Groundbreaking IT (GrIT) migration to new IT

infrastructure completed

78 C3.1 I1-3 Target Construction works (section 3)

Unlocking new construction projects

82 C3.2 I1-2 Target Sum of annual reduction in

Subsidy scheme for sustainability of CO2 emissions (in Kton) from

public sector real estate all approved renovation and

energy efficiency

interventions subsidised under

the scheme

86 C4.1 R2-2 Milestone Letter to Parliament on the

Disability insurance for selfstatus of implementation of

employed persons the mandatory disability

insurance

89 C4.1 R3-3 Milestone Pension funds’

Sequential Related Measure (Reform or Milestone /

Number Investment) Target Name

Reform of the second pillar of the implementation plans finalised

pension system and published

100 C4.1 I2-2 Target Employed or unemployed

Regional Mobility Teams (RMTs) persons receiving services

enabled via the Regional

Mobility Teams

102 C4.2 I1-2 Target Projects promoting innovative

National Education Lab AI digital educational solutions

completed

103 C4.2 I1-3 Target Delivery of two products with

National Education Lab AI Technology Readiness Level 6

118 C6.1 R1-2 Milestone Letter monitoring letter

Dutch tax policy evaluating the effects of the

tax policy changes sent to

Parliament

Instalment EUR

Amount 658 988 886

1.5. Fifth Instalment (non-repayable support):

Sequential Related Measure (Reform or Milestone /

Number Investment) Target Name

8 Letter to Parliament on the

C1.1 R4-3 status of implementation of

Reform of car taxation Milestone the law amending the tax base

for cars and vans 10 Ensuring shipping safety -

C1.1 I1-1 Signed contract(s) for the

Offshore wind Milestone purchase of new charging

points at sea and in the quay 12 Ensuring shipping safety -

C1.1 I1-3 Milestone Signed contract(s) for the Offshore wind purchase of emergency response towing vessels

15 Strengthening and protection

C1.1 I1-6

Offshore wind Target

of the North Sea Ecosystem - Offshore Wind Ecological Programme (WOZEP)

16 Strengthening and protection

C1.1 I1-7 of the North Sea Ecosystem -

Offshore wind Target Digitalisation of the North Sea

–Monitoring Stations 18 Offshore power connection to

C1.1 I1-9

Offshore wind Milestone

onshore landing sites – Administrative agreements for area investment plans

30 C1.2 I1-1 Quality improvement actions

Nature programme Target in and around Natura 2000

Sequential Related Measure (Reform or Milestone /

Number Investment) Target Name

areas implemented

31 C1.2 I1-2 Accelerated nature restoration

Nature programme Target by land management organisations

32 C1.2 I1-3 Quality improvement river

Nature programme Target nature and roadside management

33 Actions that contribute to

C1.2 I1-4 monitoring and the

Nature programme Target 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 Target Implementation of AI communities Learning Communities

45 C2.1 I4-3

Digital infrastructure logistics Target Living laboratories completed

53 C2.2 I2-3 Digital Infrastructure for

Safe, smart and sustainable mobility Target Future Resilient Mobility (DITM)

54 C2.2 I2-4 Datasets available on the

Safe, smart and sustainable mobility Target National Mobility Data Access Point

60 C2.3 R1-3 Documents available on the

Public information management Target Platform Open Government

(Open Government Act) Information

64 C2.3 I1-4 Ministry of Defence civilian

Groundbreaking IT (GrIT) Target staff with access to additional safe remote working facilities

79 C3.1 I1-4

Unlocking new construction projects Target Construction works (section 4)

80 C3.1 I1-5

Unlocking new construction projects Milestone

Climate change adaptation actions implemented

83 C3.2 I2-1 Sustainable energy and energy Investment subsidy for sustainable Target savings interventions

energy and energy savings (ISDE) subsidised. Instalment EUR

Amount 235 353 174

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 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 compiled in an annex to the annual reports of the various ministries involved in the implementation of the RRP, and shall be integrated in the internal planning and control cycle. Via sub-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 sub-declarations shall be verified and signed by the Financial Economic Affairs 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.


2.

Behandeld document

27 sep
'22
ANNEX to the Proposal for a Council Implementing Decision on the approval of the assessment of the recovery and resilience plan for the Netherlands

12275/22
 
 
 

3.

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