Strategic Grant management

There are all kinds of subsidies available for a variety of sectors and objectives. The most common are the following:

• Cash subsidies. These are direct financial contributions made by the government to individuals, companies, non-profit organisations and other institutions. The payment may be of a one-off or recurring nature, or may contribute to a specific project.
  Examples: Sustainable Energy Investment Subsidy (ISDE), Subsidy Scheme for Sustainability and Maintenance of Rental Properties (SVOH) and Subsidy scheme for sustainable social real estate (DUMAVA).
• Tax subsidies. These are provided to encourage investment in certain sectors or activities. Think of projects relating to infrastructure, energy efficiency, environmental protection and technological innovation.
  Examples: Energy-saving Investment Credit (EIA) and Environmental Investment Credit (MIA)/Arbitrary depreciation of environmental investments (Vamil).
• Financing. Green banks and green funds apply for a green certificate through the Green Funds Scheme (Regeling groenprojecten). They use this to finance clients’ sustainable projects at a lower interest rate.

These are not all of the available subsidies, since these vary considerably between country and region. In addition, the conditions for and availability of the subsidies may also change over time. That’s why it’s always important to remain up to date on current availability, through regional government bodies for example.

Because you can apply for subsidies through a variety of bodies ranging from local governments to international organisations, there is no single, specific deadline to be met. The deadline therefore depends on a number of factors such as the type of subsidy and the organisation providing it.

For example, you can apply for the EIA and MIA/Vamil up until three months after signing a purchase agreement, by which you enter into a legal payment obligation. Examples of purchase agreements:

• agreement to your offer, either on paper or by e-mail;
• delivery order, such as a paper or digital order form;
• verbal acceptance, without reservation, of an offer to buy.

Please note: always count the three months after the date of the purchase agreement, and do not base it on the quotation, invoice, installation or payment date. If you apply too late, you will miss out on the tax benefits offered by the EIA or MIA/Vamil. Therefore, take a proactive approach and ensure that you schedule enough time to prepare your subsidy application, to improve your chance of qualifying.

Yes, cumulative funding is possible in many cases. However, there are some exceptions to this. In some cases, there are restrictions that may prevent you from receiving multiple subsidies for the same project, or may limit the amount you can receive. Therefore, make sure to read the guidelines and conditions carefully before submitting an application.

In addition, also take possible overlap into consideration when submitting multiple applications – this will avoid unnecessary duplicate applications. If you do receive multiple subsidies, it is also important to keep track of any obligations or reporting requirements that apply.

• Sustainability and energy efficiency subsidies. These subsidies encourage energy-efficient and environmentally friendly property measures such as solar panels, insulation, double glazing and other sustainable technologies.
• Renovation subsidies. These subsidies support the renovation and restoration of older buildings and monuments. This helps to preserve historical heritage and enhance liveability.
• Social housing subsidies. These subsidies are intended for bodies such as housing associations and non-profit organisations, and help in the development of affordable housing for people on low incomes.
• Urban development subsidies. This type of funding is aimed at the redevelopment of cities and abandoned industrial areas.
• Subsidies for start-ups and young entrepreneurs. Some regions offer subsidies to start-ups that purchase or rent real estate for their company.
• Subsidies for green roofs and facades. Some municipalities provide subsidies for the construction of green roofs and facades. This provides benefits in terms of both greening and insulation.
• Subsidies for cultural and artistic projects. There are subsidies specifically for real estate projects with a cultural, artistic or societal goal.
• Innovation subsidies. This subsidy is intended to support the implementation of innovative concepts or technologies that are part of real estate projects.
• Rezoning subsidies. These sources of funding help in the transformation of buildings or spaces for new purposes. An example is an old factory that is to be converted into an apartment complex.

You can receive subsidies for environmentally friendly and energy-saving measures that exceed statutory requirements. Investments included on the Recognised Energy-Saving Measures List (Erkende Maatregelenlijsten energiebesparing ) are excluded. Eligible items are included on the Environment and Energy List (Milieu- en Energielijst). Examples of investments in the real estate sector are:

• Sustainable energy: solar, wind and geothermal energy, biomass and heat pumps.
• Environmentally friendly technology: water purification systems, waste processing technologies and circular office design. Entire buildings with sustainable certifications such as BREEAM, LEED, GPR and DGNB are also included.
• Energy-efficient installations: heat recovery, energy storage and insulation.

The EIA (Energy Investment Allowance), MIA (Environmental investment deduction) and Vamil (Arbitrary depreciation of environmental investments) are Dutch tax schemes intended to encourage investment in sustainable technologies and energy. Various types of organisations can make use of this investment credit, such as:

• Enterprises that pay income tax, such as sole traders, general partnerships, limited partnerships, partnerships and cooperatives.
• Self-employed professionals and freelancers who pay income tax.
• All organisations that pay corporate income tax, such as private limited companies, public limited companies, cooperatives, associations, foundations and government bodies.

Please note: not all investments are eligible for the EIA and MIA/Vamil. They are only eligible if they satisfy the set energy-saving criteria, are made within the fiscal part of the organisation’s activities, and are included in the Environment and Energy List for that year. This list includes all technologies and measures that currently qualify for the credit. It is therefore a good idea to look up the most current information on the website of the Netherlands Enterprise Agency (Rijksdienst voor Ondernemend Nederland, RVO), or ask a consultant. You can then be sure that your application is correct and that your investment qualifies for the EIA or MIA/Vamil.

You can report multiple costs, such as turnover tax that you cannot offset, as well as purchasing, labour and material costs, and the associated technically necessary installation costs.

The RVO will not provide information about the new scheme prior to issuing the new Environment and Energy List. If you would like your products to be included on it, you can submit a proposal for addition or modification.

If you are already receiving an investment subsidy for your asset, then you should deduct that amount from the purchase or production costs. You do not need to deduct operating subsidies, however.

The list that applies depends on the date you enter into an investment commitment. For example, if you signed the order confirmation in 2023, then you have to satisfy the requirements of the Environment and Energy List for that year, regardless of when your purchase will be delivered.

If a budget overrun appears likely, the Minister of Finance can restrict or withdraw one or both schemes. This has not happened since 2008, however, as any remaining budget is carried over to the following year. In the event of a closure, the Minister will make notification of this in the Government Gazette (Staatscourant). You can still report any investments made prior to this notification for the EIA or MIA/Vamil.