Ettepanek - COM(2026) 298, SWD(2026) 161

EN EN

EUROPEAN COMMISSION

Brussels, 18.6.2026

COM(2026) 298 final

2026/0161 (NLE)

Proposal for a

COUNCIL IMPLEMENTING DECISION

amending the Implementing Decision of 4 October 2022 on the approval of the

assessment of the recovery and resilience plan for the Netherlands

{SWD(2026) 161 final}

EN 1 EN

2026/0161 (NLE)

Proposal for a

COUNCIL IMPLEMENTING DECISION

amending the Implementing Decision of 4 October 2022 on the approval of the

assessment of the recovery and resilience plan for the Netherlands

THE COUNCIL OF THE EUROPEAN UNION,

Having regard to the Treaty on the Functioning of the European Union,

Having regard to Regulation (EU) 2021/241 of the European Parliament and of the Council of

12 February 2021 establishing the Recovery and Resilience Facility1, and in particular Article

20(1) thereof,

Having regard to the proposal from the European Commission,

Whereas:

(1) Following the submission of the national recovery and resilience plan (‘RRP’) by the

Netherlands on 8 July 2022, the Commission proposed its positive assessment to the

Council. On 4 October 2022, the Council approved the positive assessment by means

of an implementing decision2 (‘the Council Implementing Decision of

4 October 2022’). The Council Implementing Decision of 4 October 2022 was

amended by the Council Implementing Decisions of 17 October 20233,

5 November 20244, 13 May 20255 and 20 January 20266.

(2) On 22 May 2026, the Netherlands made a reasoned request to the Commission to

make a proposal to amend the Council Implementing Decision of 4 October 2022 in

accordance with Article 21(1) of Regulation (EU) 2021/241 on the grounds that the

RRP is partially no longer achievable because of objective circumstances. On that

basis, the Netherlands has submitted an amended RRP.

Amendments based on Article 21 of Regulation (EU) 2021/241

(3) The amendments to the RRP submitted by the Netherlands because of objective

circumstances concern 12 measures.

(4) The Netherlands has explained that one measure is partially no longer achievable, due

to the high administrative burden required to verify the implementation of the

measure. This concerns C1.1 I1 Offshore wind. On this basis, the Netherlands has

1 OJ L 57, 18.2.2021, p. 17, ELI: https://eur-lex.europa.eu/eli/reg/2021/241/oj. 2 ST 12275/22 INIT; ST 12275/22 ADD 1. 3 ST 13613/23 INIT; ST 13613/23 REV 1 (en); ST 13613/23 ADD 1 REV 1. 4 ST 13789/24 INIT; ST 13789/24 ADD 1 REV 1. 5 ST 8132/25 INIT; ST 8132/25 ADD 1. 6 ST 17030/25 INIT; ST 17030/25 ADD1.

EN 2 EN

requested that this measure be amended. The Council Implementing Decision of

4 October 2022 should be amended accordingly.

(5) The Netherlands has explained that one measure is partially no longer achievable, due

to a combination of delays in the supply of equipment, technical challenges and issues

originating from grid congestion which has deteriorated, especially in locations of

importance to the implementation of the measure. This concerns C1.1 I3 Inland

waterway energy transition, project Zero Emission Services (ZES). On this basis, the

Netherlands has requested that this measure be amended. The Council Implementing

Decision of 4 October 2022 should be amended accordingly.

(6) The Netherlands has explained that one measure is partially no longer achievable, due

to delays caused by exceptionally heavy precipitation, preventing works from being

carried out. This concerns C1.2 I1 Nature programme. On this basis, the Netherlands

has requested that this measure be amended. The Council Implementing Decision of

4 October 2022 should be amended accordingly.

(7) The Netherlands has explained that one measure is partially no longer achievable, due

to risk of double funding with another European Union’s funding programme that

would affect the same outputs. This concerns C2.2 I2 Safe, smart and sustainable

mobility. On this basis, the Netherlands has requested that this measure be removed.

The Council Implementing Decision of 4 October 2022 should be amended

accordingly.

(8) The Netherlands has explained that two measures are partially no longer achievable,

due to persistently elevated financing costs, labour shortages in the construction sector

and lower-than expected demand. This concerns C3.1 I1 Unlocking new construction

projects and C3.2 I1 Subsidy scheme for sustainability of public sector real estate. On

this basis, the Netherlands has requested that this measure be removed. The Council

Implementing Decision of 4 October 2022 should be amended accordingly.

(9) The Netherlands has explained that three measures have been amended to implement

better alternatives in order to achieve their original ambition. This concerns C4.1 R2

Disability insurance for self-employed persons (renamed Reform C4.1 R2 Providing

more certainty for flex workers and additional new Reform C4.1 R5 Abolishment of

the old age reserve), C4.1 R3 Reform of the second pillar of the pension system, and

C4.1 R4 Tackling bogus self-employment. On this basis, the Netherlands has

requested that those measures be amended. The Council Implementing Decision of

4 October 2022 should be amended accordingly.

(10) Following the decrease in the level of implementation of measures in accordance with

Article 21 of Regulation (EU) 2021/241, the Netherlands has requested to use the

resources freed up by the decrease in the level of their implementation to increase the

level of implementation of three measures. This concerns C1.1 I6 AanZET, C2.2 I1

European Rail Traffic Management System (ERTMS), and C3.2 I2 Investment

subsidy for sustainable energy and energy savings. On this basis, the Netherlands has

requested that the level of implementation of three measures be increased (C1.1 I6,

C2.2 I1, C3.2 I2). The Council Implementing Decision of 4 October 2022 should be

amended accordingly.

Corrections of clerical errors

(11) One clerical error has been identified in the text of the Council Implementing

Decision, affecting one target and one measure under one component. The Council

Implementing Decision should be amended to correct this clerical error that does not

EN 3 EN

reflect the content of the RRP submitted to the Commission on 8 July 2022, as agreed

between the Commission and the Netherlands. This clerical error relates to target 56 of

C2.2 I3 Intelligent roadside stations (iWKS) under component Accelerating the Digital

Transformation. This correction does not affect the implementation of the measure

concerned.

Commission’s assessment

(12) The Commission has assessed the amended RRP against the assessment criteria laid

down in Article 19(3) of Regulation (EU) 2021/241.

Contribution to the green transition including biodiversity

(13) In accordance with Article 19(3), point (e), of, and criterion 2.5 of Annex V to,

Regulation (EU) 2021/241, the amended RRP contains measures that contribute to a

large extent (rating A) to the green transition, including biodiversity, or to addressing

the challenges resulting therefrom. The measures supporting climate objectives

account for an amount which represents 56.2% of the amended RRP’s total allocation

and 100% of the total estimated costs of measures in the REPowerEU chapter

calculated in accordance with the methodology set out in Annex VI to Regulation

(EU) 2021/241. In accordance with Article 17 of Regulation (EU) 2021/241, the

amended RRP is consistent with the information included in the National Energy and

Climate Plan 2021-2030.

(14) The Netherlands has requested a decrease in the level of implementation of certain

measures and to use the resources to upscale three measures, namely C1.1 I6 AanZET,

C2.2 I1 European Rail Traffic Management System (ERTMS), and C3.2 I2 Investment

subsidy for sustainable energy and energy savings. These changes account for a slight

positive change in the contribution of the amended RRP to the green transition. The

measures in the amended RRP continue to significantly contribute to the green

transition.

Contribution to the digital transition

(15) In accordance with Article 19(3), point (f), of, and criterion 2.6 of Annex V to,

Regulation (EU) 2021/241, the amended RRP contains measures that contribute to a

large extent (rating A) to the digital transition or to addressing the challenges resulting

from it. The measures supporting digital objectives account for an amount which

represents 28.2% of the amended RRP’s total allocation calculated in accordance with

the methodology set out in Annex VII to that Regulation.

(16) The Netherlands has requested a decrease in the level of implementation of certain

measures and to use the resources upscale three measures, namely C1.1 I6 AanZET,

C2.2 I1 European Rail Traffic Management System (ERTMS), and C3.2 I2 Investment

subsidy for sustainable energy and energy savings. These changes account for a slight

negative change in the contribution of the amended RRP to the digital transition. The

measures in the amended RRP continue to significantly contribute to the digital

transition.

Costing

(17) In accordance with Article 19(3), point (i), of, and criterion 2.9 of Annex V to,

Regulation (EU) 2021/241, the justification provided in the amended RRP on the

amount of the estimated total cost of the RRP is to a medium extent (rating B)

reasonable and plausible, is in line with the principle of cost efficiency and is

commensurate to the expected national economic and social impact.

EN 4 EN

(18) The cost information provided by the Netherlands for the amended RRP is detailed

and well substantiated. Moreover, the Netherlands submitted separate documents,

including more elaborate descriptions of the methodology underlying the cost

calculations and explanations of how past projects relate to the cost estimates of the

amended measures as documentation, as well as on the additionality of EU funding

where applicable. The assessment of the cost estimates and supporting information

shows that the majority of the costs of the amended measures are well justified,

reasonable and plausible, and do not include costs covered by existing or planned

Union financing. Finally, the amount of the estimated total costs of the RRP is in line

with the principle of cost efficiency and commensurate to the expected national

economic and social impact. Therefore, a B rating is warranted for the amended RRP.

Any other assessment criteria

(19) The Commission considers that the amendments put forward by the Netherlands do

not affect the positive assessment of the RRP set out in the Council Implementing

Decision of 4 October 2022 on the approval of the assessment of the RRP for the

Netherlands regarding the relevance, effectiveness, efficiency and coherence of the

RRP against the assessment criteria laid down in Article 19(3), points (a), (b), (c), (d),

(da), (db), (g), (h), (j) and (k).

Measures supporting investment operations contributing to the objectives of the Strategic

Technologies for Europe Platform (STEP)

(20) In accordance with Article 4(4) of Regulation (EU) 2024/795, the Netherlands

considered as a matter of priority projects that have been awarded a Sovereignty Seal

pursuant to Article 4(1) of Regulation (EU) 2024/795. However, the Netherlands

considered that no project having been awarded a Sovereignty Seal was to be included

in the amended RRP given the limited amount of funding per project and the

challenges of ensuring feasibility within the timeframe of the RRF. Therefore, the

Netherlands prioritised upscaling existing RRP measures.

Positive assessment

(21) Following the positive assessment by the Commission of the amended RRP, with the

finding that the RRP satisfactorily complies with the criteria for assessment set out in

Regulation (EU) 2021/241, in accordance with Article 20(2) of and Annex V to that

Regulation, the reforms and investment projects necessary for the implementation of

the amended RRP, the relevant milestones, targets and indicators, and the amount

made available from the Union for the implementation of the amended RRP should be

set out.

Financial contribution

(22) The estimated total costs of the Netherlands’s amended RRP is EUR 5 443 259 340.

As the amount of the estimated total cost of the amended RRP is higher than the

updated maximum financial contribution available for the Netherlands, the financial

contribution determined in accordance with Article 4a of Regulation (EU) 2021/1755

of the European Parliament and of the Council7, and with Article 20(4) and Article

21a(6) of Regulation (EU) 2021/241 that is allocated for the Netherlands’s amended

7 Regulation (EU) 2021/1755 of the European Parliament and of the Council of 6 October 2021

establishing the Brexit Adjustment Reserve (OJ L 357, 8.10.2021, p. 1,

ELI: http://data.europa.eu/eli/reg/2021/1755/oj).

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RRP should be equal to EUR 5 441 423 046. Therefore, the financial contribution

made available to the Netherlands remains unchanged.

(23) The Council Implementing Decision of 4 October 2022 should therefore be amended

accordingly. For the sake of clarity, the Annex to the Council Implementing Decision

of 4 October 2022 should be replaced entirely.

(24) This Decision should be without prejudice to the outcome of any procedures relating

to the award of Union funds under any Union programme other than the Facility or to

procedures relating to distortions of the operation of the internal market that may be

undertaken, in particular under Articles 107 and 108 of the Treaty. It does not override

the requirement for Member States to notify instances of potential State aid to the

Commission under Article 108 of the Treaty,

HAS ADOPTED THIS DECISION:

Article 1

Approval of the assessment of the RRP

The assessment of the amended RRP for the Netherlands on the basis of the criteria provided

for in Article 19(3) of Regulation (EU) 2021/241 is approved.

Article 2

Amendments

The Council Implementing Decision of 4 October 2022 on the approval of the assessment of

the recovery and resilience plan for the Netherlands is amended as follows:

the Annex is replaced by the text set out in the Annex to this Decision.

Article 3

Addressee

This Decision is addressed to the Kingdom of the Netherlands.

Done at Brussels,

For the Council

The President

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EUROPEAN COMMISSION

Brussels, 18.6.2026

COM(2026) 298 final

ANNEX

ANNEX

to the

Proposal for a COUNCIL IMPLEMENTING DECISION

amending the Implementing Decision of 4 October 2022 on the approval of the

assessment of the recovery and resilience plan for the Netherlands

{SWD(2026) 161 final}

1

ANNEX

SECTION 1: REFORMS AND INVESTMENTS UNDER THE RECOVERY AND

RESILIENCE PLAN

1. Description of reforms and investments

A. COMPONENT 1: PROMOTING THE GREEN TRANSITION

The objective of this component of the Dutch recovery and resilience plan is to promote and

accelerate the green transition in the Netherlands and to address problems caused by

excessive nitrogen deposition levels arising in and around the Dutch Natura 2000 areas. The

component consists of five reforms and six investments dedicated to promoting the green

transition, of which two investments address the nitrogen challenges.

The green transition objectives are supported by a package of fiscal greening reforms aiming

to make sustainable energy sources financially more attractive vis-à-vis fossil fuels and

incentivise citizens and businesses to limit their energy consumption. For example, the

comprehensive Energy Law reform aims at updating, modernising and integrating the

regulatory framework for gas and electricity energy systems with a view to supporting the

transition of the electricity grid to the low carbon energy system. These reforms are

complemented by investment programmes for the deployment of renewable energy sources

(i.e. offshore wind energy) and carriers (i.e. green hydrogen) as well as investments in the

development of sustainable mobility solutions, such as zero-emission inland navigation

vessels and aircraft powered by hydrogen propulsion systems.

The nitrogen challenges are addressed by a comprehensive Nature Restoration scheme with

a focus on the reduction of nitrogen deposition on sensitive habitats in Natura 2000 sites.

The nitrogen challenges are further addressed by a subsidy scheme for the cessation of pig

farms located near Natura 2000 sites.

The component contributes to the achievement of the Dutch energy and climate objectives,

including the National Energy and Climate Plan (NECP). The component also supports

addressing the Country-Specific Recommendations to focus investment-related economic

policy on renewable energy, energy efficiency and greenhouse gas emissions reduction

strategies (Country-Specific Recommendation 3 in 2019), to focus investment on the green

and digital transition (Country- Specific Recommendation 3 in 2020) and to reduce overall

reliance on fossil fuels by accelerating the deployment of renewables, in particular by

boosting complementary investments in network infrastructure and further streamlining

permitting procedures, improving energy efficiency, in particular in buildings, and

accelerating investments in sustainable transport and sustainable agriculture (Country-

Specific Recommendation 4 in 2022).

It is expected that no measure in this component does significant harm to environmental

objectives within the meaning of Article 17 of Regulation (EU) 2020/852, taking into

account the description of the measures and the mitigating steps set out in the recovery and

resilience plan in accordance with the ‘Do no significant harm’ Technical Guidance

(2021/C58/01).

2

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, switch to more climate-friendly sources of energy and reduce CO2 emissions.

The reform consists in a combination of tariff changes and structural adjustments to energy

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

The objective of this reform is to reduce CO2 emissions of industry through a CO2 levy for

industry. This levy shall act as a price floor, setting a minimum price for a tonne of CO2

emitted: if the price in the European Union Emissions Trading System (ETS) drops below this

minimum price, the difference between the ETS price and the price floor shall be levied as a

tax.

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

a) introducing the CO2 levy for industry; and

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

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

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

The objective of this reform is to better reflect the social costs of air passenger transport and

discourage short distance flying. The reform shall increase the air travel tax resulting in an

immediate price increase of air travel tickets for passengers departing from an airport located

in the Netherlands.

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

Reform C1.1 R4: Reform of vehicle taxation

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

vehicles. The reform consists in the phasing out of a motor vehicle and motorcycle purchase

tax exemption for fossil-fuelled vans of entrepreneurs, the introduction of a levy for trucks

based on mileage and the publication of a multi-year truck levy rebate programme.

Reform C1.1 R5: Energy Law

The objective of this reform is to update, modernise and integrate the regulatory framework

for gas and electricity energy systems. The reform consists in the entry into force of the Energy

Law.

Investment C1.1 I1: Offshore wind

The objective of this investment is to increase the capacity of wind power generation. The

investment consists in the grants awarded for projects that contribute to the enhancement

and/or restauration of nature, the publication of research reports, the signature of certificates

of completion for sensors on two static monitoring stations, the signature of governance

agreements, the signature of administrative agreements, the adoption of the decision(s) on the

Ecological Impulse Package Wadden Sea and the adoption of the decision(s) on actions for

compensation for and mitigation of the salinisation of agricultural land.

3

Investment C1.1 I2: Green power of hydrogen

The objective of this investment is to accelerate and scale up a green hydrogen ecosystem in

the Netherlands. The investment consists in the publication of a human capital agenda, the

construction of demonstration facilities and research projects.

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

The objective of this investment is to deploy fully electric, zero-emission inland waterway

transport. The investment consists in the installation of exchangeable energy containers and

docking stations for vessels.

Investment C1.1 I4: Aviation in transition

The objective of this investment is to make the Dutch aviation sector sustainable. The

investment consists in the National Growth Fund Committee attesting that the Hydrogen and

Optimisation (HOT) project is ready for the second phase, the National Growth Fund

Committee attesting that the Hydrogen Aircraft Powertrain and Storage Systems (HAPSS)

project is ready for the second phase and the think tank “Flying Vision” publishing a roadmap

towards climate-neutral aviation.

Investment C1.1 I5: Subsidy scheme for electric personal vehicles (SEPP)

The objective of this investment is to stimulate and accelerate green mobility. The investment

consists in providing financial support for the purchase or lease of electric personal vehicles.

Investment C1.1 I6: AanZET

The objective of this investment is to encourage the purchase of new emission-free trucks by

companies and non-profit institutions, in order to reduce the CO2 emissions. The investment

consists in providing financial support for the purchase of zero-emission trucks.

Investment C1.2 I1: Nature programme

The objective of this investment is to reduce the negative effects of nitrogen emissions in the

Netherlands, which have notably affected species and habitats, and restore vulnerable nature.

The investment consists in the submission of provincial implementation programmes and

actions taken, the disbursement of funds to land managers and the submission of reports.

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

The objective of this investment is to reduce in the short term the amount of ammonia

emissions and odour nuisance in areas where the concentration of pig farms is high as well as

the nitrogen deposition on Natura 2000 sites. Grants shall be awarded to support pig farmers

to permanently and irrevocably put an end to their pig farms on a voluntary basis via:

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

b) the obligation of recipients of the grants to demolish their production capacity, including

stables, manure cellars, manure silos and feed silos.

Pig farmers shall receive compensation for surrendering their rights to breed pigs as well as

for the loss of value of productive assets. By reducing the pig population in the Netherlands

by at least 6% at national level compared to 2019, the investment shall lower the odour

nuisance attributable to livestock manure and reduce nitrogen emissions in Natura 2000 sites.

Compensation shall be granted for the termination of 275 pig farms, which is estimated to

reduce ammonia emissions by about 900 000 kg compared to 2019.

4

The implementation of the investment shall be completed by 30 June 2023.

5

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

Sequential

Number

Measure

(Reform or

Investment)

Milestone/

Target Name

Qualitative

indicators

(for

milestones)

Quantitative indicators (for

targets)

Indicative

timeline for

completion Description and clear definition of each milestone and target

Unit of

measure Baseline Goal Q Year

1C1.1 R1-1

Energy

taxation

reform

Milestone Entry into

force of a law

adjusting

energy tax

tariffs

Provision in

the law

providing for

its entry into

force

Q1 2024 Entry into force of legislation which shall amend the energy tax

tariffs as follows:

a) The first band tariff on the use of gas shall be increased

and the first band tariff on the use of electricity shall be

reduced. The rate of the first band tariff on gas shall be

increased by at least 2.5 cents/m³ in real terms in 2024

compared to 2023 and this rate increase shall rise to at

least 3.5 cents/m³ in real terms in 2026. The first band

tariff on electricity shall be decreased by at least 2.5

cents/kWh in real terms in 2024 compared to 2023 and

this rate decrease shall rise to at least 3.5 cents/kWh in

real terms in 2026.

b) The tariffs on the use of electricity in the second and

third bands shall be reduced in 2024 compared to 2023

in real terms.

c) The energy tariff structure shall be made less degressive

by increasing the rates in both the highest gas and

electricity consumption bands.

d) The annual lump sum amount of the energy tax

reduction for consumers of electricity shall be set to at

least EUR 493.27 per electricity connection in 2023.

2C1.1 R1-2

Energy

taxation

reform

Milestone Entry into

force of a law

adjusting the

structural

elements of

energy taxes

Provision in

the law

providing for

its entry into

force

Q1 2025 Entry into force of a law containing the following amendments:

a) The introduction of a CO2 price that shall be paid by

greenhouse horticulture businesses for their CO2

emissions. This CO2 price shall be set at least EUR 9.50

per ton CO2 in 2025 and EUR 11.14 per ton CO2 in

6

Sequential

Number

Measure

(Reform or

Investment)

Milestone/

Target Name

Qualitative

indicators

(for

milestones)

Quantitative indicators (for

targets)

Indicative

timeline for

completion Description and clear definition of each milestone and target

Unit of

measure Baseline Goal Q Year

2026.

b) The exemption from the energy tax for the consumption

of natural gas in installations for electricity generation

shall be limited to at most 0.2808 Nm³ per kWh of

electricity generated in 2025, and to at most 0.2635 Nm³

per kWh of electricity generated in 2026. The law shall

further limit the exemption from the energy tax for the

consumption of natural gas in the years 2027 – 2030 and

require that in 2030 the exemption is at most 0.1896 Nm³

per kWh of electricity generated.

c) The reduced rate in the energy tax for the consumption

of natural gas for the use of heating in the greenhouse

horticulture shall be limited as follows:

- in 2025, for the band up to 170 000 m3, the tariff

shall be at least 23% of the regular tariff for natural

gas in that band, as established in the Environmental

Taxes Act (Wet belasting milieugrondslag), and for

the band between 170 000 m3 and 1 000 000 m3, the

tariff shall be at least 43% of the regular tariff for

natural gas in that band;

- in 2026, for the band up to 170 000 m3, the tariff

shall be at least 30% of the regular tariff for natural

gas in that band, as established in the Environmental

Taxes Act (Wet belasting milieugrondslag) and for

the band between 170 000 m3 and 1 000 000 m3, the

tariff shall be at least 48% of the regular tariff for

natural gas in that band.

The law shall abolish the reduced rate by 2035.

3 C1.1 R2-1 Introduction and tightening of the CO2 levy

Milestone Entry into

force of a law

introducing the

industrial CO2

levy

Provision in

the law

providing for

its entry into

force

Q1 2021 Entry into force of a law establishing a national CO2 levy for

industry. The levy shall act as a price floor, setting a minimum

price for a tonne of CO2 emitted: if the European Union

Emission Trading System (ETS) price drops below this minimum

price, the difference between the ETS price and the price floor

7

Sequential

Number

Measure

(Reform or

Investment)

Milestone/

Target Name

Qualitative

indicators

(for

milestones)

Quantitative indicators (for

targets)

Indicative

timeline for

completion Description and clear definition of each milestone and target

Unit of

measure Baseline Goal Q Year

for industry shall be levied as a tax.

4 C1.1 R2-2 Introduction and tightening of the CO2 levy for industry

Milestone Entry into

force of a law

tightening the

industrial CO2

levy

Provision in

the law

providing for

its entry into

force

Q1 2023 Entry into force of legislation increasing the CO2 industrial levy

from EUR 30 per ton in 2021 to EUR 50.10 per ton in 2023 and

then gradually to EUR 82.80 per ton in 2026 as well as entry into

force of legislation gradually reducing the amount of CO2

emissions exempted from the CO2 industrial levy, resulting in an

expected 2.4 Mton less exempted CO2 emissions in 2026.

5C1.1 R3-1 Increase of the Air Travel Tax (ATT)

Milestone Entry into

force of a law

increasing the

air travel tax

for air

passengers

departing from

an airport in

the

Netherlands

Provision in

the law

providing for

its entry into

force

Q1 2023 Entry into force of a law increasing the tax on air travel for

passengers departing from an airport in the Netherlands. The tax

shall be at least three times as high as the tax in 2022 (EUR 7.94

per departure per passenger in 2022).

6C1.1 R4-1 Reform of vehicle taxation

Milestone Entry into

force of a law

phasing out the

motor vehicle

and motorcycle

purchase tax

(BPM)

exemption for

commercial

vans

Provision in

the law

providing for

its entry into

force

Q1 2025 Entry into force of the law phasing out the motor vehicle and

motorcycle purchase tax (“Belasting van Personenauto’s en

Motorrijwielen”, BPM) exemption for fossil-fuelled vans of

entrepreneurs as defined in article 7 of the VAT Act (Wet op de

omzetbelasting 1968).

7C1.1 R4-2 Reform of vehicle taxation

Milestone Entry into

force of the

law

introducing a

levy for trucks,

based on

mileage

Provision in a

Royal Decree

providing for

the entry into

force of the

law

introducing a

Q2 2026 Entry into force of the law introducing a levy for trucks, based

on mileage. The law shall establish the specifications of the type

of levy, how the rate shall be structured and how registration of

mileage shall be determined.

8

Sequential

Number

Measure

(Reform or

Investment)

Milestone/

Target Name

Qualitative

indicators

(for

milestones)

Quantitative indicators (for

targets)

Indicative

timeline for

completion Description and clear definition of each milestone and target

Unit of

measure Baseline Goal Q Year

levy for

trucks, based

on mileage

8 C1.1 R4-3

Reform of vehicle taxation

Milestone Publication of

a multi-year

truck levy

rebate

programme

Publication of

a multi-year

truck levy

rebate

programme

Q2 2025 Publication of a multi-year truck levy rebate programme,

detailing how proceeds of the truck levy shall be used to support

innovation and sustainability in the transportation sector.

9 C1.1 R5-1 Energy law

Milestone Entry into force of the Energy Law

Provision in the law providing for its entry into force

Q1 2025 Entry into force of the Energy Law integrating the current Gas Law and the current Electricity Law into one single legal framework and having the following features:

a) improve the system of collection, storage and exchange

of gas and electricity data;

b) revise the legal basis for provincial or central

government intervention in energy infrastructure

projects in order to optimise permit granting and

implementation of Projects of National Interest –

Energieprojecten van Nationale Belang (via the

National Coordination Scheme –

Rijkscoördinatieregeling, RCR);

c) update the regulatory framework of Transmission

System Operators and Distribution System Operators;

d) regulate the possibilities for electricity users to become

active players on the energy market by allowing for (a)

the contracting of multiple operators on one connection,

(b) the selling of self-generated electricity, and (c) the

monetising of end users’ flexibility in actual demand

through aggregation; and

e) improve the protection of final consumers.

10 C1.1 I5 Subsidy scheme for electric personal vehicles

Target Support granted for the purchase or lease of electric personal

0 105 000 Q2 2026 Grant award decisions issued after the purchase or lease of a total of 105 000 electric personal vehicles.

9

Sequential

Number

Measure

(Reform or

Investment)

Milestone/

Target Name

Qualitative

indicators

(for

milestones)

Quantitative indicators (for

targets)

Indicative

timeline for

completion Description and clear definition of each milestone and target

Unit of

measure Baseline Goal Q Year

(SEPP) vehicles

11 C1.1 I6 AanZET

Target Grants confirmed after the purchase of zero-emission trucks

0 610 Q2 2026 At least 610 grants shall be confirmed after the purchase of zero-emission trucks as demonstrated by a conclusion act (vaststelling).

14 C1.1 I1-5 Offshore wind

Target North Sea

Ecosystem –

Projects that

contribute to

the

enhancement

and/or

restoration of

nature in and

surrounding

Natura 2000

areas and

protected areas

under the

Marine

Strategy

Framework

Directive

(MSFD)

Number of

projects

for which

grant(s)

have been

awarded

0 4 Q4 2025 Grant(s) awarded for at least four projects that contribute to the

enhancement and/or restoration of nature in Natura 2000 areas,

areas surrounding Natura 2000 areas and areas protected under

Directive 2008/56/EC establishing a framework for community

action in the field of Marine Environmental Policy (Marine

Strategy Framework Directive - MSFD). The project plan(s)

shall set out the actions to be taken, addressing one or several of

the conservation goals as reported in the management plans of

these protected areas.

15 C1.1 I1-6 Offshore wind

Milestone North Sea

Ecosystem –

Offshore Wind

Ecological

Programme

(WOZEP)

Research

reports

published

Q1 2026 Research reports shall be published on:

a) data collection and modelling on the effects of offshore

wind development and wind turbines on birds and bats;

b) the effects of offshore wind development on sea

mammals;

c) the effects of offshore wind on the North Sea ecosystem;

and

d) the cumulative impact of planned and existing wind parks

10

Sequential

Number

Measure

(Reform or

Investment)

Milestone/

Target Name

Qualitative

indicators

(for

milestones)

Quantitative indicators (for

targets)

Indicative

timeline for

completion Description and clear definition of each milestone and target

Unit of

measure Baseline Goal Q Year

on protected species.

16 C1.1 I1-7

Offshore wind

Target North Sea

Ecosystem –

Digitalisation

of the North

Sea Monitoring

Stations

Number of

certificates

of

completion

for sensors

on

monitoring

stations

0 2 Q1 2026 Signed certificates of completion for sensors on two static

monitoring stations.

17 C1.1 I1-8 Offshore wind

Milestone Offshore

power

connection to

onshore

landing sites –

Governance

agreements for

area

investment

plans

Signed

governance

agreements

Q2 2024 Governance agreements shall be signed between the Ministry of

Economic Affairs and Climate Policy and each of the regions

with offshore wind energy landing sites (at least Borssele,

Maasvlakte, Noordzeekanaalgebied and Eemshaven). These

agreements shall contain at least:

a) The rights and responsibilities of the parties and

stakeholders involved in the governance system for the

management of investments in regions with offshore

wind energy landing sites;

b) The specification of what infrastructure is necessary for

green energy and its consequences for each region;

c) The amount allocated to the region for actions to mitigate

adverse impacts from offshore wind landings on the

quality of the living environment in the region; and

d) The type of mitigating actions envisaged.

18 C1.1 I1-9 Offshore wind

Milestone Offshore

power

connection to

onshore

landing sites –

Administrative

agreements for

area

investment

plans

Signed

administrative

agreements

Q1 2026 Administrative agreements shall be signed between the Ministry

of Economic Affairs and Climate Policy and each of the regions

with offshore wind energy landing sites (at least Borssele,

Maasvlakte, Noordzeekanaalgebied and Eemshaven). These

agreements shall contain packages of actions to be implemented

in the regions to mitigate adverse impacts from offshore wind

landings on the quality of the physical living environment and

the corresponding funding commitment. The administrative

agreements shall collectively include at least the following

actions:

11

Sequential

Number

Measure

(Reform or

Investment)

Milestone/

Target Name

Qualitative

indicators

(for

milestones)

Quantitative indicators (for

targets)

Indicative

timeline for

completion Description and clear definition of each milestone and target

Unit of

measure Baseline Goal Q Year

a) Sound protection for high-voltage stations

b) Green and/or recreational spaces, for example forests or

parks

c) Improvement of local mobility infrastructure, for

example cycling or walking paths

d) Public information centers for the energy transition.

At least EUR 200 000 000 shall be committed by the Ministry of

Climate Policy and Green Growth for all actions taken together.

19 C1.1 I1-10 Offshore wind

Milestone Offshore

power

connection to

onshore

landing sites –

Ecological

Impulse

Package

Wadden Sea

Decision(s)

on the

Ecological

Impulse

Package

Wadden Sea

adopted

Q3 2025 The decision(s) on the Ecological Impulse Package Wadden Sea

shall be adopted by the Policy Board Wadden Sea Region,

consisting of representatives from national and regional

governments. The Ecological Impulse Package Wadden Sea shall

cover actions supporting:

a) Implementation of Phase II of the Breeding Birds

Action Plan1;

b) Implementation of the Integral Management Plan of the

Wadden Sea Management Authority2, supporting

underwater biodiversity, for example the recovery of

seaweed around man- made hard structures under water

and mussel banks, monitoring, strengthening salt

marshes and surveillance and enforcement;

c) The recovery of nature in areas of confluence of sea

water with fresh water; and

d) Research on the cumulative effects of human pressures

in the Wadden Sea and ecological effects of climate

change.

1 https://rijkewaddenzee.nl/wp-content/uploads/2018/05/Actieplan-Broedvogels-Waddenzee-2018_DEF_MET_voorwoord.pdf. 2 https://www.beheerautoriteitwaddenzee.nl/integraal-beheerplan.

12

Sequential

Number

Measure

(Reform or

Investment)

Milestone/

Target Name

Qualitative

indicators

(for

milestones)

Quantitative indicators (for

targets)

Indicative

timeline for

completion Description and clear definition of each milestone and target

Unit of

measure Baseline Goal Q Year

The decision(s) shall also include the funding commitment

corresponding to these actions.

At least EUR 17 000 000 shall be committed by the Ministry of

Agriculture, Fisheries, Food Security and Nature for all actions

taken together.

20 C1.1 I1-11 Offshore wind

Milestone Offshore

power

connection to

onshore

landing sites –

Compensation

for and

mitigation of

the salinisation

of agricultural

land

Decision(s) of

the Policy

Board

Wadden Sea

Region

adopted

Q3 2025 The Policy Board Wadden Sea Region shall decide on actions for

compensation for and mitigation of the salinisation of

agricultural land. At least EUR 4 875 000 shall be committed by

the Ministry of Climate Policy and Green Growth for all actions

taken together.

21 C1.1 I2-1 Green power of hydrogen

Milestone Publication of

the human

capital agenda

to increase the

supply of skills

in green

hydrogen

Adoption and

publication of

the Human

Capital

Agenda to

increase the

supply of

skills in green

hydrogen

Q3 2023 Adoption by the government and publication of the human

capital agenda to increase the supply of skills in green hydrogen.

This agenda shall set out an action plan to establish at least 5

regional learning communities, course materials and events or

centres to facilitate exchanges between businesses and education

or research institutions.

22 C1.1 I2-2 Green power of hydrogen

Target Grants

awarded for

demonstration

facilities for

green hydrogen

Number of

grants

awarded

0 2 Q2 2025 Grants awarded for the construction of at least two demonstration

facilities for green hydrogen technologies.

13

Sequential

Number

Measure

(Reform or

Investment)

Milestone/

Target Name

Qualitative

indicators

(for

milestones)

Quantitative indicators (for

targets)

Indicative

timeline for

completion Description and clear definition of each milestone and target

Unit of

measure Baseline Goal Q Year

23 C1.1 I2-3 Green power of hydrogen

Target Grants

awarded for

research

projects for

green hydrogen

Number of

grants

awarded

0 3 Q2 2025 Grants awarded for at least three research projects focusing on

production, storage, transport, or use of green hydrogen.

24 C1.1 I3-1 Inland waterway energy transition, project ZES

Target Megawatt hours

(MWh) of

electricity

provided by

exchangeable

energy

containers

MWh 0 55 Q2 2026 Exchangeable energy containers suitable for inland waterway

vessels with a total capacity of at least 55 MWh shall be installed

and functional.

25 C1.1 I3-2 Inland waterway energy transition, project ZES

Target Number of

docking

stations

Number of

docking

stations

0 7 Q2 2026 7 docking stations shall be installed and functional. The docking

stations shall have the ability to charge exchangeable energy

containers and to feed electricity back into the grid.

27 C1.1 I4-1 Aviation in transition

Milestone Hydrogen and

Optimisation

project

Attestation by

the National

Growth Fund

Committee

Q4 2025 The National Growth Fund Committee shall attest that the

Hydrogen Optimisation and Testing (HOT) project is ready for

the second phase, following the first research and design phase.

28 C1.1 I4-2 Aviation in transition

Milestone Hydrogen

Aircraft

Powertrain and

Storage

Systems

project

Attestation by

the National

Growth Fund

Committee

Q4 2025 The National Growth Fund Committee shall attest that the

Hydrogen Aircraft Powertrain and Storage Systems (HAPSS)

project is ready for the second phase, following the first research

and design phase.

29 C1.1 I4-3 Aviation in transition

Milestone Technology

roadmap

towards

climate-neutral

aviation

Publication of

a technology

roadmap

towards

climate-

neutral

Q4 2025 The aviation think tank “Flying Vision” shall publish its first

technology roadmap towards climate-neutral aviation. This

roadmap shall define:

a) potential long-term solutions to challenges in relation

to climate-neutral flying; and

14

Sequential

Number

Measure

(Reform or

Investment)

Milestone/

Target Name

Qualitative

indicators

(for

milestones)

Quantitative indicators (for

targets)

Indicative

timeline for

completion Description and clear definition of each milestone and target

Unit of

measure Baseline Goal Q Year

aviation b) industry-wide research and technology needs.

30 C1.2 I1-1 Nature programme

Target Actions in or

around Natura

2000 areas

Number of hectares affected

0 61 500 Q2 2026 Provincial implementation programmes describing actions in or around Natura 2000 areas shall be submitted to the national government. The national government shall approve funding for actions in the implementation programmes. Actions include for example:

a) nature quality actions;

b) hydrological actions;

c) acquisition and optimisation of the layout of nature

areas;

d) measures in transitional zones, including

connection between areas;

e) forest compensation actions.

Actions shall be taken affecting 61 500 hectares of nature. Different actions in the same area may contribute cumulatively to the goal of hectares of nature affected.

31 C1.2 I1-2 Nature programme

Target Nature

restoration by

land managers

Amount

(EUR)

0 38 900 000 Q2 2026 At least EUR 38 900 000 shall be disbursed by the national

government to land managers for nature restoration actions in

or around Natura 2000 areas.

32 C1.2 I1-3

Nature programme

Milestone Projects on

water

management,

hydrological

actions, and

infrastructure

verges

Q2 2026 Reports shall be submitted for projects covering at least three

types of actions:

a) Water management actions, for example on floodplains;

b) Hydrological actions;

c) Actions on infrastructure verges.

34 C1.2 I2-1 Aid scheme for the rehabilitation of pig farms

Target Number of

terminated pig

farming sites

Number of

terminated

pig

farming

sites

0 275 Q2 2023 Compensation shall be granted for the termination of 275 pig farms, which shall reduce the pig population by at least 6% at national level compared to 2019. As a result of the closure of the 275 pig breeding sites, ammonia emissions are estimated to be reduced by about 900 000 kg compared to 2019.

15

B. COMPONENT 2: ACCELERATING THE DIGITAL TRANSFORMATION

This component of the Dutch recovery and resilience plan aims to accelerate the digital

transition of the Dutch economy. The component includes a package of nine investments

and one reform with the objectives to (i) promote the development of innovative technologies

and digital skills, (ii) make mobility future-proof and (iii) accelerate the digitalisation of the

Dutch central government.

The component aims to contribute to addressing the Country-Specific Recommendations

addressed to the Netherlands, in particular to focus investments on the digital transitions

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

(Country-Specific Recommendation 3 in 2019).

It is expected that no measure in this component does significant harm to environmental

objectives within the meaning of Article 17 of Regulation (EU) 2020/852, taking into

account the description of the measures and the mitigating steps set out in the recovery and

resilience plan in accordance with the ‘Do no significant harm’ Technical Guidance

(2021/C58/01).

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

Investment C2.1 I1: Quantum Delta NL

The objective of this investment is to accelerate the introduction of applications of quantum

technology, attract and retain talent and stimulate the establishment of new companies in the

field of quantum technology in the Netherlands. The investment consists in finalisation of

phases one and two of the action plan published by Quantum Delta NL.

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

The objective of this investment is to develop and exploit the potential of artificial

intelligence (AI) for the Dutch economy and society. The investment consists in fellowship

and research grants in the field of AI, the creation of research laboratories and the creation

of six Applied AI Learning Communities.

The RRF shall support part of the costs of the research grants. The research grants may also

receive support from other Union programmes or instruments for costs that are not supported

by the RRF.

Investment C2.1 I3: Digital education impulse

The objective of this investment is to further exploit the opportunities of digitalisation for

vocational and higher education and to improve students’ and teachers’ digital skills.

The investment consists in:

a) a platform for sharing digital learning materials; and

b) centres for teaching and learning that can offer support to students, lecturers and

researchers regarding digital learning material.

Investment C2.1 I4: Digital infrastructure logistics

The objective of this investment is to accelerate and facilitate the digitalisation of the logistics sector.

The investment consists in:

16

a) the creation of a Basic Data Infrastructure for the Netherlands;

b) the creation of a digital readiness work package; and

c) the connection of at least four living laboratories to the Basic Data Infrastructure.

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

The objective of this investment is to contribute to the replacement of the existing analogue

train protection system with the European digital standard for train protection and control, the

European Rail Traffic Management System (ERTMS). The investment consists in the creation

of planning studies for ERTMS sections, GSM-Rail masts capable of operating under the

ERTMS system, a control performed by a third party confirming that the IT Logistics Systems

can receive and process ERTMS information and the Central Safety system being compliant

with the Technical Specifications for Interoperability as confirmed by ProRail.

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

The objective of this investment is to promote the transition to a safe, smart and sustainable

mobility by optimising the use of existing infrastructure networks. The investment consists in

the installation of intelligent traffic control devices, the creation of a national Digital

Infrastructure for Future Resilient Mobility (DITM) and the National Mobility Data Access

Point (NTM) platform.

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

The objective of this investment is to replace existing roadside stations (WKS) with intelligent

roadside stations (iWKS) with increased functionalities. The investment consists in the

acquisition and installation of iWKS.

Reform C2.3 R1: Public information management (Open Government Act)

The objective of this reform is to revise the management of information by the public

administration. The reform consists in the entry into force of the Open Government Act; the

obligation for central government organisations and autonomous administrative bodies and

agencies to submit action plans and the upload of at least 330 000 documents to a platform.

Investment C2.3 I1: Renewal of IT infrastructure at the Ministry of Defence

The objective of this investment is to enable the Ministry of Defence to use secure systems.

The investment consists in cyber security actions, such as making accessible a secure remote

network to the civilian staff of the Ministry of Defence and the modernisation of the network

and migration to new IT infrastructure.

Investment C2.3 I2: Digitalisation of the criminal justice chain

This investment aims to improve the efficiency of the criminal justice chain by replacing

paperwork in existing processes with digital means and by ensuring permanent access to

relevant information.

The investment shall provide financial support for:

a) developing a portal enabling citizens to perform acts in criminal proceedings, including

filing reports; and

b) improving existing information technology (IT) systems in the criminal justice chain to

allow for the digital handling of criminal cases in the category “Frequent Crime” by

stakeholders (i.e. the police, the Public Prosecutor’s Office and the judiciary) in the

17

criminal justice chain; and to give stakeholders access to video and audio material

related to cases in the category “Frequent Crime”.

Involvement of the judicial branch shall be ensured for the design and implementation of this

measure.

The implementation of the investment shall be completed by 31 December 2023.

18

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

Sequential

Number

Measure

(Reform or

Investment)

Milestone

/Target Name

Qualitative

indicators

(for

milestones)

Quantitative indicators (for targets)

Indicative

timeline for

completion Description and clear definition of each milestone and

target

Unit of

measure Baseline Goal Q Year

35C2.1 I1-1

Quantum Delta

NL

Milestone Quantum Delta NL

set-up

Support

granted to

Quantum

Delta NL and

publication of

action plan

Q4 2021 Quantum Delta NL shall be granted support under the

National Growth Fund to stimulate quantum computing and

networking, and support research and skills development in

the quantum field. Quantum Delta NL shall publish a

detailed action plan, built up in phases.

Compliance with the ‘Do no significant harm’ Technical

Guidance (2021/C58/01) shall be ensured through the use of

an exclusion list and the requirement of compliance with the

relevant EU and national environmental legislation.

36 C2.1 I1-2 Quantum Delta NL

Milestone Quantum Delta NL Phases 1 & 2

of the action

plan

Q2 2026 Quantum Delta NL shall have finalised the first two phases

of their plan (excluding QCINed which is financed by DEP),

as submitted to the National Growth Fund. A pre-seed

facility for start-ups shall be set-up, a Quantum NL R&D

network shall be developed, PhD scholarships in the field of

quantum technology shall be granted and investments in the

Nanolab Cleanroom shall be completed.

37 C2.1 I2-1 AI Ned and applied AI

learning communities

Target Award of

Fellowship Grants

Number 0 13 Q1 2024 13 fellowship grants for the appointment of doctoral

candidates and postdoctoral researchers in the field of AI

shall be awarded.

38 C2.1 I2-2 AI Ned and applied AI learning communities

Target ELSA AI research laboratories

Number 0 4 Q4 2025 At least four Ethical, Legal, Societal Aspects (ELSA) AI

research laboratories shall be in operation as demonstrated

by activity reports.

39 C2.1 I2-3 AI Ned and applied AI learning communities

Target Grants paid out for

R&D projects

EUR 0 4 488 450 Q4 2025 At least EUR 4 488 450 shall be paid out to the projects

Newlife, A-IQ Ready, CLEVER and EdgeAI. Any amounts

provided by other Union programmes or instruments shall

not be counted towards this amount.

19

Sequential

Number

Measure

(Reform or

Investment)

Milestone

/Target Name

Qualitative

indicators

(for

milestones)

Quantitative indicators (for targets)

Indicative

timeline for

completion Description and clear definition of each milestone and

target

Unit of

measure Baseline Goal Q Year

40 C2.1 I2-4 AI Ned and

applied AI learning communities

Target AI Learning

Communities

Number 0 6 Q1 2026 At least six AI Learning Communities shall be created in the

form of private-public partnerships under AI Ned.

41 C2.1 I3-1 Digital education impulse

Milestone Platform to

access digital

learning

materials

created and

digital identity

solution for

students in use

The

platform is

created and

digital

identity

solution for

students in

use

Q4 2025 A platform shall be created for finding, sharing and re-using

of digital learning material for vocational education (MBO),

universities of applied sciences (HBO) and research

universities (WO). The platform shall be available online

and provide access to digital learning materials.

The digital identity solution for students in MBO, HBO and

WO shall be in use and allow identification of students and,

exchange of information about students between education

institutions.

42 C2.1 I3-2

Digital education impulse

Target Centres for

Teaching and

Learning

established

Number 0 20 Q4 2025 Progress reports shall be submitted to demonstrate that 20

Centres for Teaching and Learning (CTLs) in vocational

education (MBO), universities of applied sciences (HBO) or

research universities (WO) have been established.

43 C2.1 I4-1

Digital infrastructure logistics

Target Basic Data

Infrastructure

created

Percentage 0 80 Q4 2024 A Basic Data Infrastructure shall be created, including at

least 80% of the two following key implementation tools

(KIT): Trust KIT and Logistics Event KIT.

44a C2.1 I4-2 Digital infrastructure logistics

Milestone Digital readiness

work package and

living laboratories

Digital

readiness

work package

created and

living

laboratories

connected

Q2 2026 A digital readiness work package for the Dutch logistics

sector shall be created. At least 4 living laboratories shall be

connected to the Basic Data Infrastructure.

20

Sequential

Number

Measure

(Reform or

Investment)

Milestone

/Target Name

Qualitative

indicators

(for

milestones)

Quantitative indicators (for targets)

Indicative

timeline for

completion Description and clear definition of each milestone and

target

Unit of

measure Baseline Goal Q Year

46 C2.2 I1-1 European Rail

Traffic Management System (ERTMS)

Milestone ERTMS planning study Kijfhoek- Belgian border completed

Rail Traffic

Design

finalised

Q4 2022 The Rail Traffic Design shall be finalised as part of the

planning study on the rail track section between Kijfhoek and

the Belgian border. The Rail Traffic Design shall show that

the necessary traffic management adjustments comply with

the relevant legislation and regulations on railway safety and

interoperability.

47 C2.2 I1-2 European Rail Traffic Management System (ERTMS)

Milestone ERTMS planning study North Netherlands completed

Functional

Integrated

System

Design and

Rail Traffic

Design

finalised

Q1 2023 A Functional Integrated System Design and Rail Traffic

Design shall be finalised as part of the planning study on the

rail track sections in North Netherlands. The Rail Traffic

Design shall show that the necessary traffic management

adjustments comply with the relevant legislation and

regulations on railway safety and interoperability and that the

associated Functional Integrated System Design has been

drawn up.

48 C2.2 I1-3 European Rail Traffic Management System (ERTMS)

Target Number of GSM-

Rail masts capable

of operating under

ERTMS system

Number 0 152 Q2 2026 152 base transceiver stations (GSM-Rail masts) shall be

capable of operating under the ERTMS system.

49 C2.2 I1-4 European Rail Traffic

Management System (ERTMS)

Milestone Logistics systems

adapted to ERTMS

IT Logistic

system can

receive and

process

ERTMS/CSS

information

Q2 2026 A control performed by a third party shall confirm that the

IT Logistics systems can receive and process the correct

ERTMS information.

50 C2.2 I1-5 European Rail Traffic Management System (ERTMS)

Milestone Central Safety System

The Central

Safety System

is compliant

Q2 2026 The Central Safety System (CSS) shall be compliant with the

Technical Specifications for Interoperability as confirmed by

ProRail.

21

Sequential

Number

Measure

(Reform or

Investment)

Milestone

/Target Name

Qualitative

indicators

(for

milestones)

Quantitative indicators (for targets)

Indicative

timeline for

completion Description and clear definition of each milestone and

target

Unit of

measure Baseline Goal Q Year

51 C2.2 I2-1 Safe, smart and

sustainable mobility

Target Intelligent traffic

control devices

Number 0 402 Q2 2026 At least 402 Intelligent Traffic Control devices (Intelligente

Verkeersregelinstallaties) shall be connected to the National

Urban Data Access Platform.

53 C2.2 I2-3 Safe, smart and sustainable mobility

Target Digital

Infrastructure for

Future Resilient

Mobility (DITM)

EUR 0 29 700 000 Q2 2026 EUR 29 700 000 in innovation subsidies shall be committed,

and 90% of it shall be paid out by the national government

to the selected consortium of companies for the development

of a Digital Infrastructure for Future Resilient Mobility

(DITM).

54 C2.2 I2-4 Safe, smart and sustainable mobility

Target Datasets available

on the National

Mobility Data

Access Point

Number 0 20 Q2 2026 At least 20 datasets shall be published online on the National

Mobility Data Access Point platform.

55 C2.2 I3-1 Intelligent roadside stations (iWKS)

Target Number of

Intelligent roadside

stations installed

Number 0 152 Q4 2023 At least 152 Intelligent Roadside Stations shall be installed,

i.e. physically positioned and operational.

56 C2.2 I3-2 Intelligent roadside stations (iWKS)

Target Final number of

additional

Intelligent roadside

stations

Number 152 394 Q2 2026 At least 394 Intelligent Roadside Stations shall be installed

or functioning for future installation.

58 C2.3 R1-1 Public information management (Open Government Act)

Milestone Entry into force of

the Open

Government Act

Provision in

the law

providing for

its entry into

force

Q2 2022 The Open Government Act shall enter into force. The act

shall, inter alia, extend the scope of the transparency

requirements to Parliament, the Council for the Judiciary, the

Council of State, the General Audit Office and the national

Ombudsman, include an active disclosure obligation for the

institutions covered by these transparency requirements,

shorten the processing period for requests for information

and set up an advisory board on transparency. The act shall

ensure that public sector information shall be easy to access

digitally by citizens, the press and media, Members of

Parliament and their staff. The obligation to actively disclose

specific categories of information (Article 3.3 of the Open

Government Act) may come into effect in phases at times to

22

Sequential

Number

Measure

(Reform or

Investment)

Milestone

/Target Name

Qualitative

indicators

(for

milestones)

Quantitative indicators (for targets)

Indicative

timeline for

completion Description and clear definition of each milestone and

target

Unit of

measure Baseline Goal Q Year

be determined by a Royal Decree.

59 C2.3 R1-2 Public information management (Open Government Act)

Milestone Publication of

updated action

plans on improving

information

management

Publication of

an updated

action plan by

central

government

organisations

Q4 2022 Central government organisations (12 Ministries, including

their autonomous administrative bodies and agencies) shall

publish updated action plans to improve the digital

accessibility of their information systems.

The updated action plans of the Ministries shall address the

following 8 priorities:

1. Setting up the relevant own governance system at the

level of ministries, autonomous administrative bodies

and agencies.

2. Carrying out the baseline measurement on the Ministry’s

information system.

3. Implementation of Quality Framework or similar system

IV functions.

4. Implementation of Parliamentary Papers by Core

Departments.

5. Connection to the Platform Open Government

Information (PLOOI) by the national components.

6. Implementation of the central government email

archiving manual.

7. Implementation of the policy line of messaging apps.

8. Implementation of web archiving in accordance with the

relevant framework contract.

60 C2.3 R1-3 Public information management (Open Government Act)

Milestone Open Government

Act platform

Platform

accessible

Q2 2026 An Open Government Act platform shall be accessible and

contain at least 330 000 documents belonging to at least 4 of

the 17 information categories listed in Article 3.3 of the Open

Government Act.

23

Sequential

Number

Measure

(Reform or

Investment)

Milestone

/Target Name

Qualitative

indicators

(for

milestones)

Quantitative indicators (for targets)

Indicative

timeline for

completion Description and clear definition of each milestone and

target

Unit of

measure Baseline Goal Q Year

61 C2.3 I1-1 Renewal of IT infrastructure at the Ministry of Defence

Milestone Cyber Security

actions

implemented

Cyber

security

actions

implemented

Q1 2024 The following cyber security actions shall be implemented

by the Ministry of Defence:

- The enhancement of the Security Operations Centre

defence and monitoring capabilities;

- Improvements to the identification and access

management system to provide a safer environment

for collaboration with third parties;

- The implementation of a solution to exchange low-

classified information (LGI) and high- classified

information (HGI); and

- The implementation of a solution for digital access

control to data centres.

62 C2.3 I1-2 Renewal of IT infrastructure at the Ministry of Defence

Milestone Ministry of

Defence civilian

staff working

remotely through a

secure network

A secure

network is

accessible by

the civilian

staff of the

Ministry of

Defence

Q4 2024 A secure remote network shall be accessible to the civilian

staff of the Ministry of Defence including: a) means of

communication (voice, video and chat); b) face-to-face

virtual workplaces; c) uniform collaborative spaces; and d)

basic applications (including processing presentations,

spreadsheets, business internet and printing facilities).

63 C2.3 I1-3 Renewal of IT infrastructure at the Ministry of Defence

Milestone Networks

modernised and

migration to new

IT infrastructure

Modernisation

of the

network and

migration to

new IT

infrastructure

Q3 2025 The datacenter of the Ministry of Defence shall be provided

with new network equipment. A back-end application shall

be migrated to new data centre infrastructure and hosting

platforms.

64 C2.3 I1-4 Renewal of IT infrastructure at the Ministry of Defence

Milestone Ministry of

Defence civilian

staff with access to

additional remote

working facilities

A renewed

contact centre

accessible to

the civilian

staff of the

Ministry of

Defence

Q1 2026 A renewed contact centre shall be accessible by the civilian

staff of the Ministry of Defence.

24

Sequential

Number

Measure

(Reform or

Investment)

Milestone

/Target Name

Qualitative

indicators

(for

milestones)

Quantitative indicators (for targets)

Indicative

timeline for

completion Description and clear definition of each milestone and

target

Unit of

measure Baseline Goal Q Year

65 C2.3 I2-1 Digitalisation of

the criminal justice chain

Milestone Digital portal for

formal

communication in

criminal

proceedings

operational

Digital portal

operational

Q1 2023 A digital portal for digital communication shall be

operational and accessible to citizens, providing the

conditions for formal communication on criminal

proceedings with victims, lawyers and offenders (including

filing reports) to take place digitally.

66 C2.3 I2-2 Digitalisation of the criminal justice chain

Milestone Digital processing

of frequent crime

cases operational

Digital

processing of

frequent

crime cases

operational

Q4 2023 It shall be possible for all criminal cases within the ‘Frequent

Crime’ (veel voorkomende criminaliteit, VVC) category to

be processed digitally.

Police reports (proces-verbaal) shall be initiated digitally and

decisions on criminal cases shall be created and processed

digitally.

Evidence in the form of video and audio material on criminal

cases within the ‘Frequent Crime’ (VVC) category shall be

made accessible digitally to the police, the Public

Prosecutor’s Office and the judiciary.

25

C. COMPONENT 3: IMPROVING THE HOUSING MARKET AND MAKING REAL ESTATE MORE

ENERGY EFFICIENT

This component of the Dutch recovery and resilience plan aims to contribute to addressing

the challenges that the Dutch housing market faces. It consists of five reforms and three

investments dedicated to (i) removing features of the Dutch tax system that favour certain

types of residential property ownership over others, (ii) accelerating and unlocking

construction activity in the Netherlands and (iii) improving energy efficiency in both private

and public real estate through renovation subsidies. The measures in this component aim to

reduce inequality on the housing market by removing tax distortions while increasing supply

of (affordable) housing through centralised planning of new housing supply, the removal of

bottlenecks in the planning process for construction and by providing public investments to

unlock residential construction projects. It also aims to make social rent more income-

dependent by allowing higher rent increases for tenants with higher incomes. The

investments in the second sub-part of the component aim to improve energy efficiency in

public and private buildings, including interventions such as the installation of heat pumps

and solar boilers as well as the improvement of insulation of dwellings.

The component aims to contribute to Country-Specific Recommendations addressed to the

Netherlands, in particular to reduce the debt bias for households and the distortions in the

housing market, including by supporting the development of the private rental sector, and

taking action to increase housing supply (Country-Specific Recommendation 1 in 2019,

Country-Specific Recommendation 1 in 2022) and to “reduce overall reliance on fossil fuels

by (…) improving energy efficiency, in particular in buildings” (Country-Specific

Recommendation 4 in 2022) and to “focus investment-related economic policy on (…)

energy efficiency and greenhouse gas emissions reduction strategies (…)” (Country-Specific

Recommendation 3 in 2019).

It is expected that no measure in this component does significant harm to environmental

objectives within the meaning of Article 17 of Regulation (EU) 2020/852, taking into

account the description of the measures and the mitigating steps set out in the recovery and

resilience plan in accordance with the ‘Do no significant harm’ Technical Guidance

(2021/C58/01).

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

26

appraisal value, the ratio shall be increased by at least 25 percentage points compared to the

ratio applicable in 2022. The vacant possession value shall not apply to rental properties with

a temporary rental contract, effectively eliminating the tax discount in these cases.

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

Reform C3.1 R2: Phasing out the tax exemption of gifts to finance home purchases

This reform shall abolish, in two steps, the tax exemption for gifts to finance home purchases

for young people. In 2022, everyone aged between 18 and 40 years is entitled to a one-off

tax exemption for the receipt of gifts of up to EUR 106 671 if the donated amount is used

for the purchase of the individual’s first (owner-occupied) home. As of 1 January 2023, the

tax exemption shall be reduced by at least 70% compared to the exemption in 2022. It shall

be abolished as of 1 January 2024. The reform aims to reduce both distortions and inequality

on the housing market.

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

Reform C3.1 R3: Centralised planning to increase housing supply

The objective of this reform is to increase housing supply. The reform consists in setting the

number of dwellings to be built or converted from other uses in each province and setting-

up a monitoring system.

Reform C3.1 R4: Increase income-dependency of rent

This reform shall increase the amount by which rents for medium- to high-income tenants of

social housing can be increased per year. The new maximum increase of the monthly rent

shall be EUR 50 for medium-income tenants and EUR 100 for high-income tenants as from

1 January 2022. This reform is aimed at better aligning rents with a tenant’s income and

enabling more targeted provision of affordable housing to households with a low income,

while also helping housing corporations to increase investments in new rental properties.

The implementation of the reform was to be completed by 31 March 2022.

Reform C3.1 R5: Accelerating residential construction process and procedures

This reform aims to remove bottlenecks in the planning and permitting procedure for

construction processes in the Netherlands. As a first step, the relevant ministry shall set up

an action plan in the form of a letter to Parliament. The action plan shall include a list of

actions to accelerate planning and permitting procedures and a timetable for their

implementation. As a second step, a substantial set of the identified actions shall be carried

out. This shall include at least i) actions to improve knowledge of municipalities and

construction companies about the planning procedures, ii) establishing an expert team that

can help municipalities and housing corporations with speeding up procedures needed for

realising new dwellings and iii) establishing a national team that can assist municipalities in

addressing bottlenecks in the planning procedures, iv) launching a system to monitor

progress with the speeding-up of the procedures.

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

Investment C3.1 I1: Unlocking new construction projects

The objective of this investment is to provide the means to municipalities to undertake

27

necessary investments to facilitate residential construction. The investment consists in

financial support through subsidy schemes to municipalities.

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

The objective of this investment is to improve the energy efficiency and reduce CO2

emissions of public real estate. The investment consists in financial support for renovations

or energy-efficiency interventions.

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

The objective of this investment is to improve the energy efficiency of dwellings. The

investment consists in providing subsidies to households and to homeowners’ associations

for energy savings interventions.

28

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

Sequential

Number

Measure

(Reform or

Investment)

Milestone/

Target Name

Qualitative

indicators (for

milestones)

Quantitative indicators (for targets)

Indicative

timeline for

completion Description and clear definition of each

milestone and target

Unit of

measure Baseline Goal Q Year

67C3.1 R1-1

Increasing

the vacant

possession

value ratio

Milestone Entry into force

of legislation

increasing the

vacant

possession

value ratio

Provision in the

legislation

providing for its

entry into force

Q1 2023 Entry into force of legislation increasing the

vacant possession value ratio. The ratio shall be

increased to 100% for rental properties with an

annual rent exceeding 5% of the appraisal value

of the property as determined by the relevant

municipality (i.e. the Waardering Onroerende

Zaken (WOZ)) and for properties rented to related

parties. For rental properties with an annual rent

at or below 5% of the appraisal value, the ratio

shall be increased by at least 25 percentage points

compared to the ratio applicable in 2022. The

vacant possession value shall not apply to rental

properties with a temporary rental contract.

68 C3.1 R2-1 Phasing out the tax exemption for gifts to finance home purchases

Milestone Entry into force

of legislation

phasing out the

tax exemption

for gifts to

finance home

purchases in

two steps

Provision in the

legislation

providing for its

entry into force

Q1 2024 Entry into force of legislation that shall include the

following two steps for phasing out the tax

exemption for gifts to finance home purchases:

(1) as from 1 January 2023, a reduction in the

maximum tax exemption for gifts to finance

home purchases by at least 70% compared to

the maximum tax exemption of 2022

(2) the abolition of the tax exemption as from

1 January 2024.

69 C3.1 R3-1 Centralised planning to increase housing supply

Milestone Agreements

between the

national

government

and the

provinces on

the realisation

of 900 000 new

dwellings

Signature of

agreements

between the

national

government and

the provinces

Q4 2022 Signature of agreements between the national

government and the provinces on the number of

new dwellings to be realised by 2030, including

by transformation. The agreements shall set out

the number of new dwellings to be built per

province and the number of those new dwellings

that shall be affordable. The sum of the number of

new dwellings in the provinces shall add up to a

minimum of 900 000 dwellings, of which at least

29

600 000 shall be affordable dwellings.

Affordable housing shall be defined as (a) social

rental housing, (b) rented dwellings up to a certain

maximum rent, set at EUR 1 000 per month in

2022, and (c) owner-occupied dwellings with a

price lower than or equal to the maximum

purchasing price of a house for which the National

Mortgage Guarantee (NHG) guarantees the

mortgage. The maximum rent mentioned under

(b) may be adjusted in subsequent years if justified

by policy and economic developments such as

price or income developments. Any adjustments,

in particular those going beyond indexation to

price and income developments, shall be duly

justified.

70 C3.1 R3-2 Centralised planning to increase housing supply

Milestone Agreements

between

provinces and

municipalities

on the

realisation of

900 000 new

dwellings

Signature of

agreements

between the

provinces and

municipalities

Q2 2023 Signature of agreements between provinces and

municipalities on the municipality-specific

number of new dwellings to be realised to achieve

the realisation of 900 000 new dwellings

nationally, including by transformation, by 2030,

of which at least 600 000 shall be affordable.

These agreements shall include at least the

following elements:

(1) targets for municipality-specific number of

dwellings to be realised, indicating separately

the number of affordable dwellings,

(2) a provision specifying the State resources and

instruments to be used, and

(3) a timeline for the realisation of the new

dwellings.

Affordable housing shall be defined as (a) social

rental housing, (b) rented dwellings up to a certain

maximum rent, set at EUR 1 000 per month in

2022, and (c) owner-occupied dwellings with a

price lower than or equal to the maximum

purchasing price of a house for which the National

Mortgage Guarantee (NHG) guarantees the

mortgage. The maximum rent mentioned under (b)

may be adjusted in subsequent years if justified by

30

policy and economic developments such as price

or income developments. Any adjustments, in

particular those going beyond indexation to price

and income developments, shall be duly justified.

71 C3.1 R3-3

Centralised

planning to

increase

housing

supply

Milestone Monitoring

system for

implementing

agreements

with

municipalities

launched

Launch of

monitoring

system

Q3 2023 A monitoring system shall be put in place to

monitor the progress in implementing the

agreements signed between the provinces and

municipalities, i.e. to monitor the progress in the

realisation of new dwellings.

72 C3.1 R3-4 Centralised planning to increase housing supply

Milestone Entry into force

of the law

laying down

the additional

actions taken

by the State to

enforce

agreements on

the

construction or

conversion of

new dwellings

Provision in the

law providing

for its entry into

force

Q2 2026 Entry into force of the law allowing the national

government to intervene with administrative or

legal action in case of breach of obligations under

the provincial or regional agreements on the

construction or conversion of new dwellings. The

law shall include provisions allowing the

government to set, achieve and enforce targets on

the construction and conversion of new dwellings.

73 C3.1 R4-1 Increase income- dependency of rent

Milestone Entry into force

of legislation to

increase the

maximum

annual rent

increase for

medium- to

high- income

tenants living

in social

housing

Provision in the

legislation

providing for its

entry into force

Q1 2022 Entry into force of legislation increasing the

possible maximum admissible annual increase

in monthly rent in social housing to EUR 50 for

middle-income tenants and EUR 100 for high-

income tenants starting as from

1 January 2022.

Middle-income tenants shall be defined as having

an annual income between EUR 47 948 and

EUR 56 527 (single person households) or

between EUR 55 486 and EUR 75 369 (multi-

person households) (2022 price level). High-

income tenants shall be defined as having annual

incomes above the upper limit of these margins.

31

74 C3.1 R5-1 Accelerating residential construction process and procedures

Milestone Letter to

Parliament on

planning

process

bottlenecks

identifying

possible

solutions

published

Publication of

the letter to

Parliament

Q4 2022 Publication of a letter to Parliament from the

Ministry of the Interior and Kingdom Relations

identifying actions to address bottlenecks that

delay the planning process, permit issuances and

legal procedures related to residential building

projects, including through legislative

amendments if necessary; and a timetable with

concrete steps for the implementation of the

actions.

75 C3.1 R5-2 Accelerating residential construction process and procedures

Milestone Actions to

speed up the

planning

process for

housing

projects

Implementation

of substantial set

of actions

identified in the

letter to

Parliament

Q1 2024 A substantial set of actions identified in the letter

to Parliament under milestone 74 shall be carried

out in order to speed up the planning process for

residential building projects. This shall include at

least i) actions to improve knowledge of

municipalities and construction companies about

the planning procedures, ii) establishing an expert

team that can help municipalities and housing

corporations with speeding up procedures needed

for realising new dwellings and iii) establishing a

national team that can assist municipalities in

addressing bottlenecks in the planning

procedures, iv) launching a system to monitor

progress with the speeding-up of procedures.

77 C3.1 I1-2 Unlocking new construction projects

Target Construction

works

(section 1)

Number 0 10 000 Q4 2024 Financial support through the subsidy scheme to

municipalities shall be approved. The

construction of 10 000 dwellings shall start. The

start of residential construction projects in the

context of this target shall be defined as the

beginning of works on the foundation of the

buildings containing the dwellings.

79 C3.1 I1-4 Unlocking new construction projects

Target Construction

works

(section 2)

Number 10 000 40 000 Q2 2026 Financial support through the subsidy schemes to

municipalities shall be approved. The

construction of an additional 30 000 dwellings

shall start. The start of residential construction

projects in the context of this target shall be

defined as the beginning of works on (1) the

foundation of the buildings containing the

dwellings, (2) the transformation of non-

residential buildings into residential buildings or

(3) the expansion of existing residential buildings.

32

80 C3.1 I1-5 Unlocking new construction projects

Milestone Climate change

adaptation

actions

Published report

on climate

change

adaptation

actions fulfilling

the minimum

standards set by

relevant

covenants in line

with the

approved

subsidy

applications

Q2 2026 A report shall be published by the national

government. The report shall provide qualitative

evidence on climate change adaptation actions

fulfilling the minimum standards set by relevant

covenants in line with the approved subsidy

applications. The covenants shall be agreements

between provinces, municipalities and other

stakeholders in the residential and commercial

construction process in which the stakeholders

commit to minimum standards for climate change

adaptive construction on private and public

ground regarding protection against heat, drought,

pluvial, fluvial and coastal flooding as well as

regarding nature inclusiveness.

81 C3.2 I1-1 Subsidy scheme for sustainability of public sector real estate

Milestone Entry into force

of the

regulation

establishing the

renovation

subsidy scheme

Provision in the

regulation

indicating its

entry into force

Q2 2022 Entry into force of the regulation establishing the

renovation subsidy scheme. The subsidy scheme

shall provide subsidies to owners of public real

estate, such as buildings of local administrations

or educational and health institutions, in order to

improve the buildings’ energy efficiency.

82 C3.2 I1-2 Subsidy scheme for sustainability of public sector real estate

Target Sum of annual

reduction in

CO2 emissions

(in Kton) from

approved

renovation and

energy

efficiency

interventions

subsidised

under the

scheme

Kilotons

of CO2

emission

reductions

per year

0 89.2 Q1 2025 Approved energy-efficiency interventions under

the subsidy scheme shall sum up to a CO2

reduction of 89.2 kilotons per year, as estimated

ex ante.

83 C3.2 I2-1 Investment subsidies for sustainable energy and energy savings

Target Investment

subsidy for

sustainable

energy and

energy savings

for households

(ISDE)

Number of

subsidised

interventions

605 320 820 634 Q1 2026 At least an additional 215 314 interventions under

the investment subsidy for sustainable energy and

energy savings (for example, solar boilers,

insulation, heat pumps) shall be concluded as

demonstrated by the disbursement decision. The

interventions shall achieve on average at least a

30% primary energy demand reduction as

demonstrated by a report issued by the

33

Netherlands Enterprise Agency (RVO) simulating

energy savings based on an established and

objective methodology. The requirement of

achieving on average at least a 30% primary

energy demand reduction shall refer specifically

to the total interventions subsidised under targets

83 and 128.

83a C3.2 I2-2 Investment subsidies for sustainable energy and energy savings

Target Investment

subsidy for

sustainable

energy and

energy savings

for

homeowners'

associations

(SVVE)

EUR 0 40 000 000 Q4 2025 At least EUR 40 000 000 shall be paid out to

homeowners’ associations under the investment

subsidy for sustainable energy and energy savings

for homeowners’ associations (SVVE).

34

D. COMPONENT 4: STRENGTHENING THE LABOUR MARKET, PENSIONS AND FUTURE-

ORIENTED EDUCATION

The objective of this component of the Dutch recovery and resilience plan, which consists

of four reforms and six investments, is (i) to prepare the labour market and pension system

for current and future challenges and (ii) to combat learning losses as a result of the pandemic

while also promoting digital innovation in education. Measures included in this component

aim at reducing the differences between employees and the self-employed and tackle bogus

self-employment, as well as invest in the sustainable employability of the workforce via up

and reskilling opportunities. Furthermore, the second pillar of the pension system is planned

to be reformed so that it is better adapted to the changing labour market while also improving

intergenerational fairness, transparency and shock resilience. In the area of education,

measures to combat the educational loss caused by school closures during the COVID-19

pandemic are planned. The component also includes an investment to foster digital

innovation in education.

The component aims to contribute to Country-Specific Recommendations addressed to the

Netherlands, in particular to ensure that the second pillar of the pension system is more

transparent, inter-generationally fairer and more resilient to shocks (Country-Specific

Recommendation 1 in 2019 and Country-Specific Recommendation 1 in 2022), to reduce

the incentives for the self- employed without employees, while promoting adequate social

protection for the self-employed and tackle bogus self-employment, as well as to mitigate

the employment (and social) impact of the COVID-19 crisis, and to strengthen skills in

particular of those at the margins of the labour market and the inactive (Country-Specific

Recommendation 2 in 2019, Country-Specific Recommendation 2 in 2020 and Country-

Specific Recommendation 3 in 2022).

It is expected that no measure in this component does significant harm to environmental

objectives within the meaning of Article 17 of Regulation (EU) 2020/852, taking into

account the description of the measures and the mitigating steps set out in the recovery and

resilience plan in accordance with the ‘Do no significant harm’ Technical Guidance

(2021/C58/01).

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

Reform C4.1 R1: Reduction of the self-employed persons’ deduction

The aim of the reform is to reduce the difference in tax treatment between employees and

self- employed persons. The maximum amount that a self-employed may deduct from their

taxes shall be gradually reduced in steps from EUR 6 310 in 2022 to EUR 3 710 or less in

2026. The maximum deductible amount shall reach its structural level of EUR 1 200 or less

in 2030.

The reform shall be completed by 31 March 2023.

Reform C4.1 R2: Providing more certainty for flex workers

The objective of the reform is to provide more certainty for flex workers. The reform consists

of 1) the publication of the law on more certainty for flex workers and 2) the royal decree

providing that the element of the law requiring equivalent employment conditions for

temporary workers compared to employees employed by the hiring company shall enter into

35

force.

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

The objective of this reform is to make the second pillar of the Dutch pension system more

transparent, fair, shock-resilient and better suited for a changing labour market. The reform

consists of the entry into force of the law reforming the second pillar of the pension system

and approval by the supervisor on the transfer of the pension assets of at least 66% of policy

holders in the second pillar pension system to the new pension system.

Reform C4.1 R4: Tackling bogus self-employment

The objective of the reform is to reduce bogus self-employment. The reform consists in:

a) a letter to parliament describing the planned actions to reduce bogus self-employment;

b) the abolishment of the enforcement moratorium on the law deregulating the assessment

of employment relationships;

c) the publication of the law introducing a legal presumption of an employment contract

and the royal decree providing for its entry into force; and

d) the publication of the enforcement framework on the definition of an employment

relationship.

Reform C4.1 R5: Abolishment of the old age reserve

The objective of the reform is to reduce the difference in tax treatment between employees

and self-employed persons. The reform consists of the abolishment of the old age reserve.

Investment C4.1 I1: The Netherlands continues to learn

The objective of the investment is to support the labour market position and employability

of individuals in the Dutch labour market. This investment consists in professional

development advice for individuals, activities to support skills development for individuals,

the creation of tailor-made sectoral pathways, and an evaluation on the socio-economic

effects of the subsidy schemes.

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

The objective of this investment is to increase the re-employment of persons who receive

temporary unemployment benefits and who have a weak labour market position. The

investment consists in financial support for training programmes for the up- and reskilling

of persons from the target group.

Investment C4.2 I1: National Education Lab AI

The objective of this investment is to make available scalable artificial intelligence (AI)

solutions for the learning process in primary and/or secondary education. The investment

consists in digital innovation projects for primary and/or secondary education.

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

36

The aim of this investment is to prevent learning losses for newcomers, due to the COVID-

19 pandemic, such as those resulting from school closures. Primary and secondary

schoolboards shall receive funding enabling them to provide support to students in secondary

school with a migrant background who have been living in the Netherlands for less than two

years or students in primary school with a migrant background who have been in the

Netherlands for less than four years.

The implementation of the investment shall be completed by 31 December 2023.

Investment C4.2 I3: Support to pupils in the last year of secondary school

The aim of this investment is to provide additional support to pupils in their last year of

secondary school to mitigate learning losses due to the COVID-19 pandemic, such as those

resulting from school closures. The investment shall consist of the launch of an online

platform by the Ministry of Education, Culture and Science with learning materials to

support pupils with their final exam in secondary school and additional funding for school

boards in secondary education enabling schools to provide extra support to pupils in the last

year of secondary school. School boards of schools with disadvantaged pupils shall receive

additional financial support.

The implementation of the investment shall be completed by 31 December 2022.

Investment C4.2 I4: Laptops and tablets for online and hybrid education to combat and

mitigate learning losses

The investment aims at supporting schools to organise hybrid and online education to combat

and mitigate learning losses due to the COVID-19 pandemic, such as those resulting from

schools closures. The investments shall consist of providing 75 000 devices (laptops and

tablets) to selected schools in order to facilitate online and hybrid education for students in

primary education, secondary education and vocational secondary education.

The implementation of the investment was to be completed by 31 December 2021.

37

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

Sequential

Number

Measure

(Reform or

Investment)

Milestone/

Target Name

Qualitative

indicators

(for

milestones)

Quantitative indicators (for targets)

Indicative

timeline for

completion Description and clear definition of each milestone and

target

Unit of measure Baseline Goal Q Year

84C4.1 R1-1 Reduction of the self- employed persons' deduction

Milestone Entry into force of

the law reducing

the tax deduction

for self-employed

persons

Provision in the law providing for its entry into force

Q1 2023 Entry into force of the law on the reduction of the annual tax

deduction for the self-employed persons from EUR 6 310 in

2022 to EUR 5 660 or less in 2023, EUR 5 010 or less in 2024,

EUR 4 360 or less in 2025 and EUR 3 710 or less in 2026. The

law shall reduce the difference in tax treatment between

employees and the self-employed.

85 C4.1 R2-1 Providing more certainty to flex workers

Milestone Entry into force of

the equivalent

employment

conditions for

temporary workers

compared to

employees

employed by the

hiring company

Publication in the Official Journal and provision in the royal decree providing for its entry into force

Q2 2026 Publication in the Official Journal of the law on more certainty

for flex workers. The royal decree shall provide that the

element of the law requiring equivalent employment

conditions for temporary workers compared to employees

employed by the hiring company shall enter into force by

31 December 2026 at the latest.

87 C4.1 R3-1 Reform of the second pillar of the pension system

Milestone Entry into force of

the law reforming

the second pillar of

the pension system

Provision in the law providing for its entry into force

Q1 2023 Entry into force of the law reforming the second pillar of the

pension system. The law shall abolish the systemic

redistribution between different age groups

(doorsneesystematiek), establish an age- independent pension

contribution rate with pension rights accrual matching the

contribution and establish the rules for new pension contracts

based on pension accrual in capital terms.

The law shall apply immediately to pension contracts signed

after the entry into force of the law. The law may provide for a

reasonable transitional period for existing pension contracts,

during which, existing pension contracts shall be amended and

pension assets under existing pension contracts shall be

transferred to the new system. Pension contracts with a

progressive contribution rate may be exempted from the new

law.

38

Sequential

Number

Measure

(Reform or

Investment)

Milestone/

Target Name

Qualitative

indicators

(for

milestones)

Quantitative indicators (for targets)

Indicative

timeline for

completion Description and clear definition of each milestone and

target

Unit of measure Baseline Goal Q Year

88 C4.1 R3-2 Reform of the second pillar of the pension system

Milestone Plans for the

transition to a new

pension system

finalised and

published

Publication of transition plans on websites of pension funds

Q1 2025 Pension funds shall publish finalised transition plans for

pension contracts under their management on their websites.

These plans shall specify the agreement between

representatives of employers and employees (i.e. the social

partners) on the terms of the new pension contracts and the

transition of pension assets to the new pension system.

89a C4.1 R3-3 Reform of the second pillar of the pension system

Target Reporting by the

supervisor on the

transfer of pension

assets of policy

holders to the new

pension system

Percentage of

policy holders

0 66% Q2 2026 Reporting by the supervisor confirming the transfer of the

pension assets of at least 66% of policy holders in the second

pillar pension system by no later than 1 January 2027.

90 C4.1 R4-1 Tackling bogus self- employment

Milestone Action plan to

reduce bogus self-

employment

presented to

Parliament

Letter to Parliament detailing the action plan

Q4 2022 The Dutch government shall send to Parliament a letter which

shall detail the planned actions to reduce bogus self-

employment. It shall describe (a) the steps to be taken to

abolish the enforcement moratorium on the law deregulating

the assessment of employment relationships, (b) the actions to

intensify public enforcement of that law and increase the

capacity of the relevant executing agencies, and (c) preventive

actions against bogus self-employment.

91 C4.1 R4-2 Tackling bogus self- employment

Milestone Entry into force of a

law introducing a

legal presumption

of an employment

contract

Publication of the law in the Official Journal and provision in the royal degree providing for its entry into force

Q2 2026 Publication in the Official Journal of the law which shall

introduce a legal presumption of an employment contract up to

an hourly rate. The royal decree shall provide that the law shall

enter into force by 31 December 2026 at the latest.

91a C4.1 R4-3 Tackling bogus self- employment

Milestone Publication of an

enforcement

framework on the

definition of an

employment

relationship

Publication of an enforcement framework by the Tax authorities

Q2 2026 The publication of an enforcement framework by the Tax

authorities to clarify the implementation of this definition. A

letter of the Minister of Social Affairs and Employment to

Parliament detailing the progress of enforcement efforts by the

Tax authorities regarding this definition.

39

Sequential

Number

Measure

(Reform or

Investment)

Milestone/

Target Name

Qualitative

indicators

(for

milestones)

Quantitative indicators (for targets)

Indicative

timeline for

completion Description and clear definition of each milestone and

target

Unit of measure Baseline Goal Q Year

92 C4.1 R4-3 Tackling

bogus self- employment

Milestone Enforcement

moratorium on the

law deregulating

the assessment of

employment

relationships

abolished

Letter to Parliament abolishing the enforcement moratorium

Q1 2025 The enforcement moratorium on the law deregulating the

assessment of employment relationships (Wet deregulering

beoordeling arbeidsrelaties) shall be abolished.

92a C4.1 R5-1 Abolishment of the old age reserve

Milestone Entry into force of

the law on the

abolishment of the

old age reserve.

Provision in the law providing for its entry into force

Q2 2026 Entry into force of the law on the abolishment of the old age

reserve.

93 C4.1 I1-1 The Netherlands continues to learn

Target Career advice to

support individuals

Number of

individuals

receiving

career advice

0 68 705 Q3 2020 68 705 individuals shall receive professional development

advice to reorient their careers provided by qualified career

advisors.

94 C4.1 I1-2 The Netherlands continues to learn

Target Skill trainings to

support individuals

Number of

individuals

receiving skills

training

0 119 000 Q4 2022 119 000 individuals shall participate in free training and

learning activities to support skills development.

95 C4.1 I1-3 The Netherlands continues to learn

Target Tailor-made

sectoral pathways

to support the

transition to

employment

Number of

tailor-made

pathways

created

0 21 Q2 2023 21 tailor-made sectoral pathways shall be created. These

pathways shall contain at least one of the following elements:

career advice (i.e. focused on the current job, skills and career

path), career guidance (i.e. focused on career changes and/or

new skills and jobs), skills training and recognition of acquired

competencies advice.

40

Sequential

Number

Measure

(Reform or

Investment)

Milestone/

Target Name

Qualitative

indicators

(for

milestones)

Quantitative indicators (for targets)

Indicative

timeline for

completion Description and clear definition of each milestone and

target

Unit of measure Baseline Goal Q Year

96 C4.1 I1-4 The

Netherlands continues to learn

Milestone Independent

evaluation of

the socio-

economic

impact of the

subsidy

schemes under

“The

Netherlands

continues to

learn”

Independent evaluation completed and report published

Q4 2024 An independent evaluation shall be carried out on the socio-

economic effects of the subsidy schemes under “The

Netherlands continues to learn”. The evaluation report shall

include information on the possible ways to improve policy

processes underlying the design and implementation of the

schemes. In the evaluation report particular attention shall be

paid to the impact of the subsidy schemes on vulnerable

groups, including those with an education level of vocational

education or lower. The report shall include policy information

on the socio-economic and long-term effect of the subsidy

schemes. The evaluation report shall be published online.

97a C4.1 I3-1 Up- and reskilling budget for the unemployed

Milestone Entry into

force of a

budget law

Provision in the law providing for a financial framework

Q4 2023 Entry into force of a budget law providing for a financial

framework through which a structural budget shall be made

available for up- and reskilling of persons who receive

temporary unemployment benefits and who have a weak

labour market position.

98a C4.1 I3-2 Up- and reskilling budget for the unemployed

Milestone Training

programmes

for up- and

reskilling of

unemployed

persons

Publication of annual reports demonstrating training programmes have been granted

Q2 2026 Publication of annual reports by the UWV (Netherlands

Employee Insurance Agency) demonstrating that at least 8 000

training programmes under this Measure have been granted

(toegekende).

101 C4.2 I1-1 National Education Lab AI

Target Projects

selected to

promote

digital

educational

solutions

Number of

projects

0 20 Q2 2024 At least 20 projects in digital innovation for primary and/or

secondary education shall be selected by the Steering Board of

the National Education Lab on Artificial Intelligence.

102 C4.2 I1-2 National Education Lab AI

Target Products that

have reached a

Technological

Readiness

Level

Number of

products

0 12 Q4 2025 The selected projects shall result in two products that have

reached Technological Readiness Level (TRL) 6, and 10

products that have reached at least TRL 4, as demonstrated by

technical reports.

41

Sequential

Number

Measure

(Reform or

Investment)

Milestone/

Target Name

Qualitative

indicators

(for

milestones)

Quantitative indicators (for targets)

Indicative

timeline for

completion Description and clear definition of each milestone and

target

Unit of measure Baseline Goal Q Year

104 C4.2 I2-1 Support to newcomers to prevent learning losses

Target Support to

schoolboards

of primary and

secondary

schools to

provide extra

support to

newcomers

Number of

primary and

secondary

schools

receiving

funding

through their

schoolboards

0 2 198 Q4 2023 The schoolboards of at least 1 800 primary schools and 398

secondary schools shall receive funding enabling them to

provide support to newcomers with the aim of preventing

learning losses due to the COVID-19 pandemic.

105 C4.2 I3-1 Support to

pupils in the last year of

secondary school

Milestone Launch of an

online

platform to

support pupils

in the last year

of secondary

school

Launch of an online platform

Q4 2021 An online platform shall be launched by the Ministry of

Education, Culture and Science to support pupils in the last

year of secondary school with their final exam. The platform

shall contain webinars, assignments and instructional videos

on examination topics.

106 C4.2 I3-2 Support to pupils in the last year of secondary school

Target Support to

school boards

to provide

extra support

to pupils in the

last year of

secondary

school

Number of

school boards

receiving

funding

0 300 Q4 2022 At least 300 school boards shall receive funding enabling them

to support pupils in the last year of secondary school with the

aim of mitigating learning losses due to the COVID-19

pandemic. School boards of schools with disadvantaged pupils

shall receive additional financial support.

107 C4.2 I4-1

Laptops and

tablets for

online and

hybrid

education to

combat and

mitigate

learning

losses

Target Number of

digital devices

provided

Number of

digital devices

0 75 000 Q4 2021 75 000 digital devices shall be provided to schools to support

online and hybrid education for students in primary education,

secondary education and vocational education (MBO).

42

E. COMPONENT 5: STRENGTHENING PUBLIC HEALTHCARE AND PANDEMIC

PREPAREDNESS

This component of the Dutch recovery and resilience plan focuses on strengthening the

public health sector and pandemic preparedness of the Dutch healthcare system. It includes

four investments to reduce the shortage of human resources in the healthcare sector in times

of a health crisis and to increase the intensive care capacity. In addition, the measures

included in the component aim to enable remote healthcare through the use of e-services and

to strengthen data exchanges between healthcare institutions.

The component aims to contribute to Country-Specific Recommendations addressed to the

Netherlands, in particular to take all necessary measures to strengthen the resilience of the

healthcare system, including by tackling shortages of healthcare workers in times of a health

crisis and stepping up the deployment of relevant e-health tools (Country-Specific

Recommendation 1 in 2020).

It is expected that no measure in this component does significant harm to environmental

objectives within the meaning of Article 17 of Regulation (EU) 2020/852, taking into

account the description of the measures and the mitigating steps set out in the recovery and

resilience plan in accordance with the ‘Do no significant harm’ Technical Guidance

(2021/C58/01).

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 human resources capacity for care in times of

crisis. The investment consists in providing education and ‘on the job training’ and creating

a national healthcare reserve of former healthcare professionals.

Investment C5.1 I2: Extension of Intensive Care

The objective of this investment is to increase the capacity of hospitals to care for patients

in particular with COVID-19. The investment aims at improving both human resources and

infrastructure within hospitals to make them able to take care of COVID-19 patients, during

the COVID-19 crisis and afterwards. Hospitals may maintain or remove the facilities (mostly

hospital refurbishments aimed at expanding intensive care units) that increased the capacity

of the intensive care units during the COVID-19 pandemic after the expiry of the subsidy

scheme. The trained staff may be regularly deployed or permanently recruited by hospitals

with a view to helping to reduce labour shortages in this sector.

The investment shall provide financial support for:

a) 51 hospitals to adapt the facilities to increase the number of fixed and flexible intensive

care beds; and

b) 67 hospitals to train and educate their staff to increase the capacity of intensive and

clinical care units.

The implementation of the investment shall be completed by 31 December 2023.

43

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.

44

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

Sequential

Number

Measure

(Reform or

Investment)

Milestone/

Target Name

Qualitative

indicators

(for

milestones)

Quantitative indicators (for targets)

Indicative

timeline for

completion Description and clear definition of each milestone and

target

Unit of

measure Baseline Goal Q Year

108aC5.1 I1-1

Temporary

additional

human

resources

capacity for care

in times of crisis

Milestone Subsidy schemes

embedding

training in the

healthcare sector

Entry into

force of

subsidy

schemes

embedding

training in the

healthcare

sector

Q4 2024 Entry into force of subsidy schemes embedding training in the

healthcare sector.

109a C5.1 I1-2 Temporary additional human resources capacity for care in times of crisis

Target Number of

persons

participating in

the vocational

education and

‘on the job

training’

programme

Number of

persons

0 8 325 Q4 2025 At least 8 325 persons shall have participated in vocational education and ‘on the job training’ programmes of professional healthcare education

110 C5.1 I1-3 Temporary additional human resources capacity for care in times of crisis

Target National Health

Care Reserve

Pool created

Number of

reserve ex-

healthcare

professionals

0 2 500 Q4 2024 Through communication campaigns and training and matching of former healthcare professionals to healthcare organisations, a reserve of at least 2 500 former healthcare professionals shall be created.

111 C5.1 I2-1 Extension of Intensive Care

Target Number of

hospitals having

completed

adaptations of

facilities for

existing fixed

beds and flexible

beds

Number of

hospitals

0 51 Q4 2023 At least 51 hospitals shall adapt their facilities in order to increase the number of fixed and flexible intensive care beds.

45

Sequential

Number

Measure

(Reform or

Investment)

Milestone/

Target Name

Qualitative

indicators

(for

milestones)

Quantitative indicators (for targets)

Indicative

timeline for

completion Description and clear definition of each milestone and

target

Unit of

measure Baseline Goal Q Year

112 C5.1 I2-2 Extension of Intensive Care

Target Training of

hospital staff

Number of

hospitals

0 67 Q4 2023 At least 67 hospitals shall train and educate their staff to increase the capacity of intensive and clinical care units.

113 C5.1 I3-1 SET COVID-19

Target Number of grants

awarded

Number 0 1 000 Q4 2022 At least 1 000 grants shall be awarded to care providers for the use of different e-health applications (such as online healthcare via video connection, diagnosis via an application and medicine dispensers) in general medical care, district nursing, community care, mental healthcare and social assistance.

114 C5.1 I4-1 Health Research Infrastructure (HRI)

Milestone Support system

for researchers

operational –

Service desks

Regional and

national

service desks

are

operational

Q4 2022 A support system for researchers composed of a service desk at regional level and a central service desk at national level shall be developed and be operational.

115 C5.1 I4-2 Health Research Infrastructure (HRI)

Milestone FAIR data

(making sure

data can be

findable,

accessible,

interoperable

and reusable)

roadmap

adopted

A roadmap

for FAIR data

creation has

been adopted

Q4 2023 A road map for findable, accessible, interoperable and reusable (FAIR) secondary use of health data shall be developed by the Health Research Infrastructure consortium and adopted by university medical centres (UMC). The road map shall specify the steps to be taken by UMC to ensure that their health data can be located, accessed, exchanged and reused.

116 C5.1 I4-3 Health Research Infrastructure (HRI)

Milestone Operational

data portal

Data portal

for locating

and accessing

research data

is operational

Q4 2023 The first version of the data portal for locating and accessing health data shall be operational, which shall mean that university medical centres (UMC) have become connected to the national data infrastructure.

46

F. COMPONENT 6: TACKLING AGGRESSIVE TAX PLANNING AND MONEY LAUNDERING

The objective of this component of the Dutch recovery and resilience plan is to tackle more

effectively aggressive tax planning and money laundering in the Netherlands. The

component consists of five reforms addressing aggressive tax planning and one reform

addressing money laundering.

The component contributes to tackling tax avoidance by (i) imposing a conditional

withholding tax on dividends paid to low-tax jurisdictions and in situations that constitute

tax abuse under the Dutch anti-abuse regulations, (ii) introducing a law on countering

mismatches in the application of the arm’s length principle, (iii) preventing a tax exemption

via a specific interest deduction limitation, (iv) limiting liquidation and cessation

arrangements, and (v) limiting loss relief. The Netherlands also plans to monitor

developments on combating tax avoidance.

The money laundering challenges are addressed by a strategy aiming at (i) increasing the

staff capacity of the Financial Intelligence Unit (FIU) by 20 full-time equivalents and (ii)

introducing a limit on cash payments. In this way, the component aims at raising barriers for

criminals to launder money and strengthening investigation and prosecution capacity.

The component contributes to addressing the Country-Specific Recommendations on

aggressive tax planning (Country-Specific Recommendation 1 in 2019 and 4 in 2020) and

on money laundering (Country-Specific Recommendation 4 in 2020).

It is expected that no measure in this component does significant harm to environmental

objectives within the meaning of Article 17 of Regulation (EU) 2020/852, taking into

account the description of the measures and the mitigating steps set out in the recovery and

resilience plan in accordance with the ‘Do no significant harm’ Technical Guidance

(2021/C58/01).

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 reform consists in the

introduction of a withholding tax on dividends paid to low-tax jurisdictions and in situations

that constitute tax abuse under the Dutch anti-abuse regulations.

Reform C6.1 R2: Tackling mismatches in the application of the arm’s length principle

The objective of this reform is to address mismatches arising from a different application or

interpretation of the arm’s length principle in corporate taxation. In particular, in

international situations, such mismatches may result in a proportion of the profits of a

multinational company not being included in a tax levied on profit. The aim of the reform is

to neutralise transfer pricing or holding gains and losses in order to prevent situations of

double non-taxation and to make the Dutch taxation system more transparent internationally.

The reform shall consist of the entry into force of a law tackling mismatches in the application

of the arm’s length principle.

The implementation of the reform was to be completed by 31 March 2022.

47

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.

48

Reform C6.2 R6: Anti-money laundering policy

The objective of the reform is to strengthen the Netherlands’ anti-money laundering

framework and to combat the misuse of the Dutch financial system by criminals. The reform

consists in increasing the staff of the Financial Intelligence Unit (FIU); and the entry into

force of a law that introduces a limit on cash payments on goods.

49

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

Sequential

Number

Measure

(Reform or

Investment)

Milestone/

Target Name

Qualitative

indicators (for

milestones)

Quantitative indicators

(for targets)

Indicative

timeline

for

completion Description and clear definition of each milestone

and target

Unit of

measure Baseline Goal Q Year

117C6.1 R1-1

Dutch tax

policy

Milestone Entry into force

of a law

establishing a

withholding tax

Provision in the

law providing for

its entry into force

Q1 2024 Entry into force from 1 January 2024 of a law on

withholding tax on dividends paid to low-tax

jurisdictions and in situations that constitute tax abuse

under the Dutch anti-abuse regulations.

118 C6.1 R1-2 Dutch tax policy

Milestone Letter

monitoring the

effects of the

tax policy

changes sent to

Parliament

Monitoring letter

sent by the

cabinet to

Parliament

Q4 2025 A letter monitoring the effects of policies against tax

avoidance shall be sent by the cabinet to Parliament and

shall be made publicly available online. The letter shall

include the early monitoring of financial flows

(dividends, interests and royalties) from and to the

Netherlands based on independent data reported by the

Dutch central bank (De Nederlandsche Bank).

119 C6.1 R2-1 Tackling mismatches in the application of the arm’s length principle

Milestone Entry into force

of the law

tackling

mismatches in

the application

of the arm’s

length principle

Provision in the

law providing for

its entry into force

Q1 2022 Entry into force of the law tackling mismatches in the

application of the arm’s length principle. The law shall

eliminate mismatches that relate to a difference in

transfer pricing or in valuation of acquired assets which

lead to double non- taxation.

120 C6.1 R3-1 Amendment of the specific interest deduction limitation to prevent tax exemptions on negative interests and positive currency results

Milestone Entry into force

of amendments

to the Corporate

Income Tax Act

to eliminate tax

exemptions on

negative

interests and

positive

currency results

Provision in the

law amending the

Corporate Income

Tax Act providing

for its entry into

force

Q1 2021 Entry into force of amendments to the Corporate

Income Tax Act (Article 10a) which shall modify the

specific interest deduction limitation in the Corporate

Income Tax Act so that the application of this anti-

abuse rule may not lead to an undue exemption from

paying taxes on negative interests and positive currency

results.

50

Sequential

Number

Measure

(Reform or

Investment)

Milestone/

Target Name

Qualitative

indicators (for

milestones)

Quantitative indicators

(for targets)

Indicative

timeline

for

completion Description and clear definition of each milestone

and target

Unit of

measure Baseline Goal Q Year

121 C6.1 R4-1 Limitation of tax deductions due to liquidation and cessation losses

Milestone Entry into force

of amendments

to the Corporate

Income Tax Act

to limit the

exemption from

taxes due to

liquidation and

cessation losses

Provision in the

law amending the

Corporate Income

Tax Act providing

for its entry into

force

Q1 2021 Entry into force of amendments to the Corporate

Income Tax Act limiting the deductibility of

liquidation and cessation losses. The amendments

shall introduce three necessary conditions for

liquidation and cessation losses to be tax-deductible:

a) Temporal condition: liquidation and cessation

losses shall be deductible only if the liquidation

or cessation is completed within three years

following the calendar year in which the business

operations ceased or the calendar year in which

the decision thereon was taken.

b) Territorial condition: liquidation and cessation

losses shall be tax deductible only if the entity or

permanent establishment was established in the

Netherlands, the European Union, the European

Economic Area or a third country with which the

European Union has a qualifying Association

Agreement.

c) Quantitative condition: tax deduction of

liquidation losses shall be possible only if there

is a decisive influence (controlling interest),

which shall mean that the taxpayer has the power

to determine the activities of the liquidated

entity.

The territorial and the quantitative conditions shall

apply only when losses are above EUR 5 000 000.

122 C6.1 R5-1 Limitation of loss relief

Milestone Entry into force

of amendments

to the Corporate

Income Tax Act

to limit loss

relief

Provision in the

law amending the

Corporate Income

Tax Act providing

for its entry into

force

Q1 2022 Entry into force of amendments to the Corporate

Income Tax Act to reduce loss relief in corporate

taxation as follows: loss relief shall only be available up

to 50% of the taxable profit exceeding the amount of

EUR 1 000 000 combined with an unlimited loss carry-

forward period (previously up to six years). In the case

of taxable profits below or up to EUR 1 000 000, losses

shall be fully deductible.

51

Sequential

Number

Measure

(Reform or

Investment)

Milestone/

Target Name

Qualitative

indicators (for

milestones)

Quantitative indicators

(for targets)

Indicative

timeline

for

completion Description and clear definition of each milestone

and target

Unit of

measure Baseline Goal Q Year

123 C6.2 R6-1 Anti-money laundering policy

Target Increase in the

number of full-

time equivalents

of the Financial

Intelligence

Unit

Number 82 102 Q4 2024 The staff of the Financial Intelligence Unit (FIU) shall

be increased by 20 full-time equivalents, compared to

January 2022, whose main task shall be to detect money

laundering, fight against fraud and trace financing of

crimes.

124 C6.2 R6-2 Anti-money laundering policy

Milestone Entry into force

of a law that

introduces a

limit on cash

payments on

goods

Provision in the

law providing for

its entry into force

Q1 2025 Entry into force of a law that introduces a limit on cash

payments on goods.

52

G. AUDIT AND CONTROL

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

In order to protect the financial interests of the Union effectively, a central repository system

for recording and storing all relevant data related to the implementation of the recovery and

resilience plan – comprising at least the achievement of milestones and targets, data on final

recipients, contractors, subcontractors and beneficial owners – shall be in place and

operational before the first payment request is submitted. The Netherlands shall submit a

dedicated audit report before the first payment request confirming the existence of the

functionalities of the repository system.

In addition, the relevant legal mandates and assignments to the authorities involved in the

coordination, monitoring, control and audit of the implementation of the Dutch recovery and

resilience plan shall be adopted in accordance with the national legislation before the first

payment request is submitted.

53

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

Sequential

Number

Measure

(Reform or

Investment)

Milestone

/Target Name

Qualitative

indicators

(for

milestones)

Quantitative indicators (for

targets)

Indicative

timeline for

completion Description and clear definition of each milestone

and target

Unit of

measure Baseline Goal Q Year

125C7-1

Audit and

Control,

Implementation

and

Complementarity

Milestone Repository system for

Audit and Control:

information for

monitoring

implementation of RRF

Audit report

confirming

repository

system

functionalities

Q1 2023 A central repository system for monitoring the

implementation of the RRF shall be in place and

operational.

The system shall include, as a minimum, the

following functionalities:

(a) collection of data and monitoring of the

achievement of milestones and targets;

(b) collection, storage of, and ensure access to,

the data required by Article 22 (2) (d) (i) to (iii) of

Regulation (EU) 2021/241 (RRF Regulation).

126 C7-2 Audit and Control, Implementation and Complementarity

Milestone Entry into force of the

ministerial decree

amending the statute of

the audit body

(“Auditdienst Rijk”)

Provision in

the ministerial

decree

indicating its

entry into

force

Q4 2022 The ministerial decree amending the statute of the

audit body (“Auditdienst Rijk”) shall include the

mandate to set up and carry out system audits and

substantive testing related to the Netherlands’

recovery and resilience plan.

The Ministry of Finance shall give the Dutch audit

body (“Auditdienst Rijk”) the relevant assignment to

set up and carry out system audits and substantive

testing related to the Netherlands’ recovery and

resilience plan.

127 C7-3 Audit and Control, Implementation and Complementarity

Milestone Entry into force of a

ministerial decree

amending the

organisational decision

(“organisatiebesluit”)

defining the mandate of

the programme

directorate for the

recovery and resilience

plan

Provision in

the ministerial

decree

indicating

entry into

force

Q4 2022 The Programme Directorate for the recovery and

resilience facility of the Ministry of Finance shall be

officially mandated via the entry into force of a

ministerial decree amending the organisational

decision of the Ministry of Finance

(“organisatiebesluit Ministry of Finance”) as the

coordinating body for the implementation of

Netherlands’ recovery and resilience plan.

54

H. REPowerEU

The REPowerEU component contributes to addressing the challenge of reducing reliance on

fossil fuels. The objectives of the component are to improve energy efficiency in buildings,

facilitate investments into the electricity grid, contribute to addressing grid congestion and

accelerating legal procedures for renewable energy projects. All of these objectives aim to

contribute to the broader goal of increasing the share of renewable energy sources in the

Netherlands’ energy mix. The measures in this component have a cross-border or multi-

country dimension, as they contribute to securing energy supply in the Union as a whole.

The REPowerEU component contributes to addressing Country-Specific Recommendations

to focus investment-related economic policy on renewable energy, energy efficiency and

greenhouse gas emissions reduction strategies (Country-Specific Recommendation 3 in

2019), to focus investment on the green and digital transition (Country-Specific

Recommendation 3 in 2020) and to reduce overall reliance on fossil fuels by accelerating the

deployment of renewables, in particular by boosting complementary investments in network

infrastructure and further streamlining permitting procedures and improving energy

efficiency, in particular in buildings (Country-Specific Recommendation 4 in 2022).

It is expected that no measure in this component does significant harm to environmental

objectives within the meaning of Article 17 of Regulation (EU) 2020/852, taking into

account the description of the measures and the mitigating steps set out in the recovery and

resilience plan in accordance with the ‘Do no significant harm’ Technical

Guidance (2021/C58/01).

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

Investment C8 I1 (Scaled-up measure): Investment subsidy for sustainable energy and

energy savings

The objective of this investment is to scale-up C3.2 I2 'Investment subsidy for sustainable

energy and energy savings’ under component 3 (Improving the housing market and making

real estate more energy efficient). The investment consists in providing subsidies to

households for energy savings interventions.

Reform C8 R1: Energy market reform package

The objective of this reform is to tackle several challenges related to energy markets that the

Netherlands is facing. The reform consists in actions aimed at reducing congestion on the

Dutch electricity grid.

55

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

Sequential

Number

Measure

(Reform or

Investment)

Milestone/

Target Name

Qualitative

indicators (for

milestones)

Quantitative indicators (for targets)

Indicative

timeline for

completion Description and clear definition of each

milestone and target

Unit of

measure Baseline Goal Q Year

128C8-I1 Investment subsidy for sustainable energy and energy savings

Target Sustainable energy and energy savings interventions subsidised

Number of

subsidised

interventions

0 605 320 Q4 2025 At least 605 320 interventions under the investment

subsidy for sustainable energy and energy savings

(for example solar boilers, insulation, and heat

pumps) shall be concluded as demonstrated by the

disbursement decision. The interventions shall

achieve on average at least a 30% primary energy

demand reduction as demonstrated by a report issued

by the Netherlands Enterprise Agency (RVO)

simulating energy savings based on an established

and objective methodology. The requirement of

achieving on average at least a 30% primary energy

demand reduction shall refer to the total

interventions subsidised under this target.

131 C8-R1 Energy market reform package

Milestone Entry into force of a

decision by the

Authority for

Consumers and

Markets amending the

electricity grid code

Provision in the

decision by the

Authority for

Consumers and

Markets providing

for its entry into

force

Q4 2022 Entry into force of a decision by the Authority for

Consumers and Markets amending the electricity

grid code. The decision shall provide additional

instruments to grid operators for flexible grid use

when the grid is congested. It shall also provide

incentives for demand reduction and for reallocation

of grid capacity to users of the grid.

132 C8-R1 Energy market reform package

Milestone Entry into force of a

ministerial decree

establishing the

priority framework

for electricity grid

investments

Provision in the

ministerial decree

providing for its

entry into force

Q2 2023 Entry into force of a ministerial decree establishing

the priority framework for electricity grid

investments by transmission and distribution

system operators. The framework shall ensure that

investments that are part of the national and

provincial Multiannual Programmes for Energy

and Climate Infrastructure (MIEK) shall be

prioritised.

56

Sequential

Number

Measure

(Reform or

Investment)

Milestone/

Target Name

Qualitative

indicators (for

milestones)

Quantitative indicators (for targets)

Indicative

timeline for

completion Description and clear definition of each

milestone and target

Unit of

measure Baseline Goal Q Year

133 C8-R1 Energy market

reform package

Target Adoption of 12

‘Provincial

Multiannual

Programmes for

Energy and Climate

Infrastructure 2.0’

Number of

programmes

adopted

0 12 Q2 2025 A total of 12 ‘Provincial Multiannual Programmes

for Energy and Climate Infrastructure (pMIEK)

2.0’ (one for each province) shall be adopted.

These programmes shall include energy

infrastructure projects by grid operators related to

the expansion of the electricity grid.

134 C8-R1 Energy market reform package

Milestone Entry into force of

an act amending the

Environmental

Decision

(Omgevingsbesluit)

Provision in the act

amending the Environmental

Decision

(Omgevingsbesluit)

providing for its

entry into force

Q2 2026 Entry into force of a governmental decree

amending the Environmental Decision

(Omgevingsbesluit). The amending

governmental decree shall introduce the

following changes in the permitting procedures

for electricity grid projects equal to or higher than

21 kilovolt:

a) Appeal procedures against construction

permits (omgevingsvergunningen) shall be

conducted before the Council of State;

b) The Council of State shall decide on the

appeals within six months of receiving the

appeal;

c) No grounds for appeal can be raised nor

added after the expiration of the appeal

period.

57

2. Estimated total cost of the recovery and resilience plan

The estimated total cost of the recovery and resilience plan of the Netherlands is

EUR 5 443 259 340.

The estimated total costs of the REPowerEU chapter is EUR 1 417 054 120.

SECTION 2: FINANCIAL SUPPORT

1. Financial contribution

The instalments referred to in Article 2(2) shall be organised in the following manner:

1.1. First Instalment (non-repayable support):

Sequential

Number

Related Measure

(Reform or Investment)

Milestone/

Target Name

3 C1.1 R2-1 Introduction and tightening of the

CO2 levy for industry

Milestone Entry into force of a law introducing the industrial CO2 levy

4 C1.1 R2-2

Introduction and tightening of the

CO2 levy for industry

Milestone Entry into force of a law tightening

the industrial CO2 levy

5 C1.1 R3-1

Increase in the Air Travel Tax

(ATT)

Milestone Entry into force of a law increasing

the air travel tax for air passengers

departing from an airport in the

Netherlands

35 C2.1 I1-1 Quantum Delta NL

Milestone Quantum Delta NL set-up

46 C2.2 I1-1

European Rail Traffic Management

System (ERTMS)

Milestone ERTMS planning study Kijfhoek-

Belgian border completed

58 C2.3 R1-1 Public information management

(Open Government Act)

Milestone Entry into force of the Open

Government Act

59 C2.3 R1-2 Public information management

(Open Government Act)

Milestone Publication of updated action plans on improving information management

67 C3.1 R1-1

Increasing the vacant possession

value ratio

Milestone Entry into force of legislation

increasing the vacant possession

value ratio

69 C3.1 R3-1

Centralised planning to increase

housing supply

Milestone Agreements between the national

government and the provinces on

the realisation of 900 000 new

dwellings

58

Sequential

Number

Related Measure

(Reform or Investment)

Milestone/

Target Name

73 C3.1 R4-1

Increase income-dependency of rent

Milestone Entry into force of legislation to

increase the maximum annual rent

increase for medium- to high-

income tenants living in social

housing

74 C3.1 R5-1

Accelerating residential construction

process and procedures

Milestone Letter to Parliament on planning

process bottlenecks identifying

possible solutions published

81 C3.2 I1-1 Subsidy scheme for sustainability of

public sector real estate

Milestone Entry into force of the regulation

establishing the renovation

subsidy scheme

84 C4.1 R1-1 Reduction of the self-employed

persons' deduction

Milestone Entry into force of the law reducing the tax deduction for self- employed persons

87 C4.1 R3-1

Reform of the second pillar of the

pension system

Milestone Entry into force of the law

reforming the second pillar of the

pension system

90 C4.1 R4-1

Tackling bogus self-employment

Milestone Action plan to reduce bogus self- employment presented to Parliament

93 C4.1 I1-1

The Netherlands continues to learn

Target Career advice to support

individuals

94 C4.1 I1-2 The Netherlands continues to learn

Target Skill trainings to support individuals

105 C4.2 I3-1

Support to pupils in the last year of

secondary school

Milestone Launch of an online platform to

support pupils in the last year of

secondary school

106 C4.2 I3-2

Support to pupils in the last year of

secondary school

Target Support to school boards to

provide extra support to pupils in

the last year of secondary school

107 C4.2 I4-1

Laptops and tablets for online and

hybrid education to combat and

mitigate learning losses

Target Number of digital devices

provided

113 C5.1 I3-1 SET COVID-19

Target Number of grants awarded

114 C5.1 I4-1 Health Research Infrastructure

(HRI)

Milestone Support system for researchers

operational – Service desks

119 C6.1 R2-1 Tackling mismatches in the

application of the arm’s length

principle

Milestone Entry into force of the law tackling

mismatches in the application of

the arm’s length principle

59

Sequential

Number

Related Measure

(Reform or Investment)

Milestone/

Target Name

120 C6.1 R3-1

Amendment of the specific interest

deduction limitation to prevent tax

exemptions on negative interests and

positive currency results

Milestone Entry into force of amendments to

the Corporate Income Tax Act to

eliminate tax exemptions on

negative interests and positive

currency results

121 C6.1 R4-1 Limitation of tax deductions due to liquidation and cessation losses

Milestone Entry into force of amendments to the Corporate Income Tax Act to limit the exemption from taxes due to liquidation and cessation losses

122 C6.1 R5-1

Limitation of loss relief

Milestone Entry into force of amendments to

the Corporate Income Tax Act to

limit loss relief

125 C7-1

Audit and Control, Implementation

and Complementarity

Milestone Repository system for Audit and

Control: information for

monitoring implementation of

RRF

126 C7-2

Audit and Control, Implementation

and Complementarity

Milestone Entry into force of the ministerial

decree amending the statute of the

audit body (“Auditdienst Rijk”)

127 C7-3

Audit and Control, Implementation

and Complementarity

Milestone Entry into force of a ministerial

decree amending the

organisational decision

(“organisatiebesluit”) defining the

mandate of the programme

directorate for the recovery and

resilience plan

131 C8-R1

Energy market reform package

Milestone Entry into force of a decision by

the Authority for Consumers and

Markets amending the electricity

grid code

Instalment Amount

EUR 1 332 776 071

1.2. Second Instalment (non-repayable support):

Sequential

Number

Related Measure

(Reform or Investment)

Milestone/

Target Name

1 C1.1 R1-1

Energy taxation reform

Milestone Entry into force of a law adjusting

energy tax tariffs

6 C1.1 R4-1 Reform of vehicle taxation

Milestone Entry into force of a law phasing

out the motor vehicle and

60

Sequential

Number

Related Measure

(Reform or Investment)

Milestone/

Target Name

motorcycle purchase tax (BPM)

exemption for commercial vans

21 C1.1 I2-1

Green power of hydrogen

Milestone Publication of the human capital

agenda to increase the supply of

skills in green hydrogen

34 C1.2 I2-1

Aid scheme for the rehabilitation of

pig farms

Target Number of terminated pig farming

sites

47 C2.2 I1-2

European Rail Traffic Management

System (ERTMS)

Milestone ERTMS planning study North

Netherlands completed

55 C2.2 I3-1

Intelligent roadside stations (iWKS)

Target Number of Intelligent roadside

stations installed

65 C2.3 I2-1

Digitalisation of the criminal justice

chain

Milestone Digital portal for formal

communication in criminal

proceedings operational

66 C2.3 I2-2

Digitalisation of the criminal justice

chain

Milestone Digital processing of frequent

crime cases operational

68 C3.1 R2-1

Phasing out the tax exemption for

gifts to finance home purchases

Milestone Entry into force of legislation

phasing out the tax exemption for

gifts to finance home purchases in

two steps

70 C3.1 R3-2

Centralised planning to increase

housing supply

Milestone Agreements between provinces

and municipalities on the

realisation of 900 000 new

dwellings

71 C3.1 R3-3

Centralised planning to increase

housing supply

Milestone Monitoring system for

implementing agreements with

municipalities launched

75 C3.1 R5-2

Accelerating residential construction

process and procedures

Milestone Actions to speed up the planning

process for housing projects

95 C4.1 I1-3 The Netherlands continues to learn

Target Tailor-made sectoral pathways to

support the transition to

employment

97a C4.1 I3-1

Up- and reskilling budget for the

unemployed

Milestone Entry into force of a budget law

104 C4.2 I2-1

Support to newcomers to prevent

learning losses

Target Support to schoolboards of

primary and secondary schools to

provide extra support to

newcomers

61

Sequential

Number

Related Measure

(Reform or Investment)

Milestone/

Target Name

111 C5.1 I2-1 Extension of Intensive Care

Target Number of hospitals having

completed adaptations of facilities

for existing fixed beds and flexible

beds

112 C5.1 I2-2

Extension of Intensive Care

Target Training of hospital staff

115 C5.1 I4-2

Health Research Infrastructure

(HRI)

Milestone FAIR data (making sure data can

be findable, accessible,

interoperable and reusable)

roadmap adopted

116 C5.1 I4-3 Health Research Infrastructure

(HRI)

Milestone Operational data portal

117 C6.1 R1-1 Dutch tax policy

Milestone Entry into force of a law

establishing a withholding tax

132 C8-R1

Energy market reform package

Milestone Entry into force of a ministerial

decree establishing the priority

framework for electricity grid

investments

Instalment

Amount

EUR 1 185 101 166

1.3. Third Instalment (non-repayable support):

Sequential

Number

Related Measure

(Reform or Investment)

Milestone/

Target Name

2 C1.1 R1-2 Energy taxation reform

Milestone Entry into force of a law adjusting

the structural elements of energy

taxes

8 C1.1 R4-3 Reform of vehicle taxation

Milestone Publication of a multi-year truck levy rebate programme

9 C1.1 R5-1 Energy Law

Milestone Entry into force of the Energy Law

15 C1.1 I1-6 Offshore wind

Target North Sea Ecosystem – Offshore Wind Ecological Programme (WOZEP)

17 C1.1 I1-8 Offshore wind

Milestone Offshore power connection to

onshore landing sites –

Governance agreements for area

investment plans

28 C1.1 I4-2 Aviation in transition

Milestone Hydrogen Aircraft Powertrain and Storage Systems project

62

Sequential

Number

Related Measure

(Reform or Investment)

Milestone/

Target Name

36 C2.1 I1-2 Quantum Delta NL

Milestone Quantum Delta NL

37 C2.1 I2-1

AI Ned and applied AI learning

communities

Target Award of Fellowship Grants

43 C2.1 I4-1 Digital infrastructure logistics

Target Basic Data Infrastructure created

54 C2.2 I2-4 Safe, smart and sustainable mobility

Target Datasets available on the National Mobility Data Access Point

61 C2.3 I1-1 Renewal of IT infrastructure at the Ministry of Defence

Milestone Cyber Security improvement actions implemented

62 C2.3 I1-2 Renewal of IT infrastructure at the Ministry of Defence

Milestone Ministry of Defence civilian staff

working remotely through a

secure network

64 C2.3 I1-4 Renewal of IT infrastructure at the Ministry of Defence

Milestone Ministry of Defence civilian staff

with access to additional remote

working facilities

77 C3.1 I1-2 Unlocking new construction projects

Target Construction works (section 1)

88 C4.1 R3-2

Reform of the second pillar of the

pension system

Milestone Plans for the transition to the new

pension system finalised and

published

92 C4.1 R4-3

Tackling bogus self- employment

Milestone Enforcement moratorium on the

law deregulating the assessment

of employment relationships

abolished

96 C4.1 I1-4

The Netherlands continues to learn

Milestone Independent evaluation of the

socio-economic impact of the

subsidies schemes under “The

Netherlands continues to learn”

101 C4.2 I1-1 National Education Lab AI

Target Projects selected to promote

digital educational solutions

108a C5.1 I1-1

Temporary additional human

resources capacity for care in times

of crisis

Target Subsidy schemes embedding

training in the healthcare sector

110 C5.1 I1-3 Temporary additional human

resources capacity for care in times of

crisis

Target National Health Care Reserve

Pool created

123 C6.2 R6-1

Anti-money laundering policy

Target Increase in the number of full-

time equivalents of the Financial

Intelligence Unit

63

Sequential

Number

Related Measure

(Reform or Investment)

Milestone/

Target Name

124 C6.2 R6-2 Anti-money laundering policy

Milestone Entry into force of a law that

introduces a limit on cash

payments on goods

128 C8-I1

Investment subsidy for sustainable

energy and energy savings

Target Sustainable energy and energy

savings interventions subsidised

133 C8-R1 Energy market reform package

Target Adoption of 12 ‘Provincial

Multiannual Programmes for

Energy and Climate

Infrastructure 2.0’

Instalment Amount

EUR 550 968 407

1.4. Fourth Instalment (non-repayable support):

Sequential

Number

Related Measure

(Reform or Investment)

Milestone/

Target Name

14 C1.1 I1-5 Offshore wind

Target North Sea Ecosystem - Projects

that contribute to the enhancement

and/or restoration of nature in and

surrounding Natura 2000 areas

and protected areas under the

Marine Strategy Framework

Directive (MSFD)

16 C1.1 I1-7 Offshore wind

Target North Sea Ecosystem –

Digitalisation of the North Sea

Monitoring Stations

18 C1.1 I1-9 Offshore wind

Milestone Offshore power connection to

onshore landing sites –

Administrative agreements for

area investment plans

19 C1.1 I1-10

Offshore wind

Milestone Offshore power connection to

onshore landing sites – Ecological

Impulse Package Wadden Sea

20 C1.1 I1-11

Offshore wind

Milestone Offshore power connection to

onshore landing sites –

Compensation for and mitigation

of the salinisation of agricultural

land

22 C1.1 I2-2 Green power of hydrogen

Target Grants awarded for demonstration facilities for green hydrogen

64

Sequential

Number

Related Measure

(Reform or Investment)

Milestone/

Target Name

23 C1.1 I2-3

Green power of hydrogen

Target Grants awarded for research

projects for green hydrogen

27 C1.1 I4-1 Aviation in transition

Milestone Hydrogen and Optimisation project

29 C1.1 I4-3 Aviation in transition

Milestone Technology roadmap towards climate-neutral aviation

38 C2.1 I2-2 AI Ned and applied AI learning

communities

Target ELSA AI research laboratories

39 C2.1 I2-3

AI Ned and applied AI learning

communities

Target Grants paid out for R&D projects

40 C2.1 I2-4 AI Ned and applied AI learning communities

Target AI Learning Communities

41 C2.1 I3-1

Digital education impulse

Milestone Platform to access digital learning

materials created and digital

identity solution for students in

use

42 C2.1 I3-2 Digital education impulse

Target Centres for Teaching and Learning established

44a C2.1 I4-2

Digital infrastructure logistics

Target Digital readiness work package

and living laboratories

48 C2.2 I1-3

European Rail Traffic Management System (ERTMS)

Target Number of GSM-Rail masts

capable of operating under ERTMS system

63 C2.3 I1-3 Renewal of IT infrastructure at the Ministry of Defence

Milestone Networks modernised and migration to new IT infrastructure

82 C3.2 I1-2

Subsidy scheme for sustainability

of public sector real estate

Target Sum of annual reduction in CO2

emissions (in Kton) from

approved renovation and energy

efficiency interventions

subsidised under the scheme

83 C3.2 I2-1 Investment subsidies for sustainable energy and energy savings

Target Investment subsidy for sustainable energy and energy savings for households (ISDE)

89a C4.1 R3-3 Reform of the second pillar of the pension system

Target Reporting by the supervisor on the

transfer of pension assets of policy

holders to the new pension system

98a C4.1 I3-2 Up- and reskilling budget for the unemployed

Milestone Training programmes granted for

up- and reskilling of unemployed

persons

102 C4.2 I1-2

National Education Lab AI

Target Products that have reached a

Technological Readiness Level

65

Sequential

Number

Related Measure

(Reform or Investment)

Milestone/

Target Name

109a C5.1 I1-2

Temporary additional human

resources capacity for care in times of crisis

Target Number of persons participating

in the vocational education and

‘on the job training’ programme

118 C6.1 R1-2

Dutch tax policy

Milestone Letter monitoring letter evaluating

the effects of the tax policy

changes sent to Parliament

Instalment Amount

EUR 661 162 089

1.5. Fifth Instalment (non-repayable support):

Sequential

Number

Related Measure

(Reform or Investment)

Milestone /

Target Name

7 C1.1 R4-2

Reform of vehicle taxation Milestone Entry into force of the law

introducing a levy for trucks,

based on mileage

10 C1.1 I5 Subsidy scheme for electric personal vehicle (SEPP)

Target Support granted for the purchase

or lease of electric personal

vehicles

11 C1.1 I6 AanZET

Target Grants confirmed after the

purchase of zero-emission trucks

24 C1.1 I3-1 Inland waterway energy transition, project ZES

Target Megawatt hours (MWh) of

electricity provided by

exchangeable energy containers

25 C1.1 I3-2 Inland waterway energy transition, project ZES

Target Number of docking stations

30 C1.2 I1-1

Nature programme Target Actions in or around Natura 2000

areas

31 C1.2 I1-2

Nature programme Target

Nature restoration by land managers

32 C1.2 I1-3

Nature programme Milestone Projects on water management,

hydrological actions, and

infrastructure verges

49 C2.2 I1-4 European Rail Traffic Management System (ERTMS)

Milestone

Logistics systems adapted to ERTMS

50 C2.2 I1-5

European Rail Traffic

Management System (ERTMS)

Milestone

Central Safety System

66

Sequential

Number

Related Measure

(Reform or Investment)

Milestone /

Target Name

51 C2.2 I2-1 Safe, smart and sustainable mobility

Target Intelligent traffic control devices

53 C2.2 I2-3 Safe, smart and sustainable mobility

Target

Digital Infrastructure for Future Resilient Mobility (DITM)

56 C2.2 I3-2 Intelligent roadside stations (iWKS)

Target Final number of additional Intelligent roadside stations

60 C2.3 R1-3 Public information management (Open Government Act)

Milestone Open Government Act platform

72 C3.1 R3-4 Centralised planning to increase housing supply

Milestone Entry into force of the law laying down the additional actions taken by the State to enforce agreements on the construction or conversion of new dwellings

79 C3.1 I1-4 Unlocking new construction projects

Target Construction works (section 2)

80 C3.1 I1-5 Unlocking new construction projects

Milestone Climate change adaptation actions

83a C3.2 I2-2 Investment subsidies for sustainable energy and energy savings

Target Investment subsidy for sustainable energy and energy savings for homeowners' associations (SVVE)

85 C4.1 R2-1 Providing more certainty to flex workers

Milestone Entry into force of the equivalent

employment conditions for

temporary workers compared to

employees employed by the hiring

company

91 C4.1 R4-2 Tackling bogus self- employment

Milestone Entry into force of a law

introducing a legal presumption of

an employment contract

91a C4.1 R4-2 Tackling bogus self- employment

Milestone Publication of an enforcement

framework on the definition of an

employment relationship

92a C4.1 R5-1 Abolishment of the old age reserve

Milestone Entry into force of the law on the

abolishment of the old age

reserve.

134 C8-R1 Energy market reform package

Milestone Entry into force of an act

amending the Environmental

Decision (Omgevingsbesluit)

Instalment Amount

EUR 1 711 415 313

67

SECTION 3: ADDITIONAL ARRANGEMENTS

1. Arrangements for monitoring and implementation of the recovery and resilience plan

The monitoring and implementation of the recovery and resilience plan of the Netherlands shall

take place in accordance with the following arrangements:

• The Programme Directorate for the Recovery and Resilience Facility (RRF) in the

Ministry of Finance shall have the overall responsibility (“systeemverantwoordelijk”) for

the monitoring and implementation of the plan (RRP) and the protection of the Union’s

financial interests.

• Policy directorates in the relevant ministries, agencies and consortiums shall ensure the

reporting and implementation of the RRP’s measures while the Financial Economic

Affairs Directorates of the relevant ministries (FEZ) shall supervise and monitor the policy

directorates and in particular shall supervise progress towards the fulfilment of milestones

and targets.

• The Programme Directorate for the RRF in the Ministry of Finance shall prepare general

guidelines which shall define how milestones and targets are to be reported and

accompanied by additional evidence. These guidelines shall be included in the government

budget regulation which shall be updated each year. The implementation of the RRP shall

be integrated in the internal planning and control cycle of the various ministries involved

in the implementation of the RRP and shall be included in their annual reports. Via

intermediary-declarations (i.e. management declarations at the level of the implementing

bodies) implementing bodies shall confirm the protection of the Union’s financial interests

and confirm the validity of the reported data on the milestones and targets. These

intermediary-declarations shall be verified and signed by the Financial Economic Affairs

Directorates (FEZ directorates) of the ministries involved in the implementation of the

RRP.

• The audit authority “Auditdienst Rijk”, an independent service within the Ministry of

Finance, shall carry out regular audits of the management and control systems, including

substantive testing. It shall also prepare a summary of the audits carried out which shall

be included in the payment requests. The audits of the management and control systems

shall assess whether the monitoring and implementation arrangements provide complete

and reliable data on the indicators defined in the RRP and whether the implementation

system ensures that funds are managed in accordance with the rules and is capable of

preventing, detecting and correcting fraud, conflicts of interests, corruption and double

funding.

2. Arrangements for providing full access by the Commission to the underlying data

In order to provide full access of the Commission to the underlying relevant data, the Netherlands

shall have in place the following arrangements:

• The Programme Directorate for the RRF in the Ministry of Finance shall act as the

coordinating body. It shall also hold the responsibility for submitting the payment requests

and for drawing up the management declarations. All information related to the

implementation and monitoring of the plan shall be stored in a central repository system

that shall be developed for the implementation of the RRP. The implementing bodies shall

collect and store all the data as referred to in article 22(2) point d) of Regulation (EU)

68

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.

EN EN

EUROPEAN COMMISSION

Brussels, 18.6.2026

SWD(2026) 161 final

COMMISSION STAFF WORKING DOCUMENT

Updated climate tracking and digital tagging of the recovery and resilience plan of the

Netherlands

Accompanying the document

Proposal for a COUNCIL IMPLEMENTING DECISION

amending the Implementing Decision of 4 October 2022 on the approval of the

assessment of the recovery and resilience plan for the Netherlands

{COM(2026) 298 final}

1

Updated climate tracking and digital tagging of the recovery and resilience plan of the Netherlands

The table below presents the detailed application of the climate tracking and digital tagging methodologies

set out respectively in Annexes VI and VII to Regulation (EU) 2021/241 in the modified Dutch recovery

and resilience plan.

Int. Field = intervention field.

Coeff. = Coefficient for the calculation of support to climate change objectives and to digital transition, on

the basis of Annex VI and Annex VII of the RRF Regulation.

New or revised measures are marked in yellow to distinguish them from the unchanged measures in the

RRP.

(Sub)-Measure

ID

(Sub-)Measure

Name

Cost

(EUR

mln)

Climate Digital*

Int. Field Coeff. % Int. Field Coeff. %

P1.1I1.A Offshore wind –

ensuring shipping

safety

0 074 100%

P1.1I1.B Offshore wind –

electric

(re-)charging points

at sea and in the

quay

0 077 100%

P1.1I1.C Offshore wind –

strengthening and

protecting the North

Sea ecosystem

84 050 40%

P1.1I1.D Offshore wind –

proper integration

of the power

connection to land

243 050 40%

P1.1I2.A Green power of

hydrogen –

demonstration

facilities

30 032 100%

P1.1I2.B Green power of

hydrogen – research

programme

34 022 100%

P1.1I2.C Green power of

hydrogen – human

capital agenda

5 01 100%

P1.1I3 Inland waterway

energy transition,

project ZES

16 074 100%

P1.1I4.A Aviation in

transition –

development and

modification, in-

flight testing and

10 022 100%

2

(Sub)-Measure

ID

(Sub-)Measure

Name

Cost

(EUR

mln)

Climate Digital*

Int. Field Coeff. % Int. Field Coeff. %

demonstration of

components and

systems in flight

technology

demonstrators

based on hydrogen

combustion

P1.1I4.B Aviation in

transition – floating

vision

19 027 100%

P1.1I5 Subsidy scheme for

electric personal

vehicles (SEPP)

270 n.a.** 100%

P1.1I6 AanZET 57 n.a.** 100%

P1.2I1 Nature programme 444 049 40%

P1.2I2 Aid scheme for the

rehabilitation of pig

farms

275 049 40%

P2.1I1 Quantum Delta NL 264 021quater 100%

P2.1I2.A AiNed and applied

AI learning

communities –

development of

highly specialised

AI support services

43 021ter 100%

P2.1I2.B AiNed and applied

AI learning

communities –

development of

digital skills

16 108 100%

P2.1I3 Digitalisation

education impulse

209 012 100%

P2.1I4 Digital

Infrastructure

Logistics (DIL)

36 084bis 40% 084bis 100%

P2.2I1 European Rail

Traffic

Management

System (ERTMS)

152 071 40% 071 100%

P2.2I2 Safe, smart and

sustainable mobility

47 076bis 40% 076bis 100%

P2.2I3 Intelligent Roadside

Stations (IWKS)

77 063bis 40% 063bis 100%

P2.3I1 Groundbreaking IT

(GrIT)

94 011 100%

3

(Sub)-Measure

ID

(Sub-)Measure

Name

Cost

(EUR

mln)

Climate Digital*

Int. Field Coeff. % Int. Field Coeff. %

P2.3I2 Digitalisation of the

criminal justice

chain

75 011quater 100%

P3.1I1.A Unlocking new

construction

projects – removal

of bottlenecks

28 048 40%

P3.1I1.B Unlocking new

construction

projects – reducing

nitrogen deposition

1 049 40%

P3.1I1.C Unlocking new

construction

projects – climate

change adaptation

49 037 100%

P3.2I1 Subsidy scheme for

sustainability of

public sector real

estate

201 026 40%

P3.2I2.A Investment subsidy

for sustainable

energy and energy

savings for

households (ISDE)

504 025bis 100%

P3.2I2.B Investment subsidy

for sustainable

energy and energy

savings for

homeowners’

associations

(SVVE)

40 025 40%

P4.2I1 National Education

Lab AI

26 012 100%

P4.2I5 Laptops and tablets

for online and

hybrid education to

combat and mitigate

learning losses

24 012 100%

P5.1I3 SET COVID-19 50 013 100%

P5.1I4 Health Research

Infrastructure (HRI)

22 013 100%

P8.I1 Scaled-up measure:

Investment subsidy

for sustainable

energy and energy

savings (ISDE)

1 417 025bis 100%

4

While the estimated cost of the Netherlands’ recovery and resilience plan exceeds the total allocation of

non-repayable financial support to the Netherlands, the Netherlands will ensure that all spending related to

the measures mentioned in this table as contributing to climate objectives are fully financed by the funds

from the Recovery and Resilience Facility.

* Reforms and investments in the REPowerEU chapter are not taken into account when calculating the

plan’s contribution to the digital target requirement set by Regulation (EU) 2021/241.

** The ‘Methodology for climate tracking’ annexed to the Recovery and Resilience Facility Regulation

does not set out intervention fields that would allow for climate or environmental tracking of electric

vehicles, except for vehicles for urban transport falling under intervention field 074. According to Article

18(4)(e) of the Regulation, the methodology should however ‘be used accordingly for measures that cannot

be directly assigned to an intervention field listed in Annex VI’. In this context, the Commission has applied

a 100% climate contribution coefficient for zero-emission vehicles of all categories (this includes battery

electric and fuel cell/hydrogen-powered vehicles) and low-emission heavy duty vehicles (trucks).