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Prinsjesdag 2022

Innovation and Sustainability

The budget memorandum of 20 September 2022 contains important changes for the subsidy landscape in 2023. The government is emphasizing R&D and sustainability measures. You can find the most important details here.

WBSO

All parameters of the WBSO remain the same. The budget for 2023 will be increased by €34 million to €1,370 million compared to 2022. The definition of software is not changed.

Innovation box

The budget of the Innovation Box for 2023 will be increased to €2.258 billion. In addition, the Innovation box benefit will increase slightly, because the first bracket of the corporate income tax will decrease and the rate will increase slightly. Finally, the Innovation Box will be evaluated in 2023.

SDE++

The SDE++ is changing. Techniques are categorized by subsidy requirement and placed between “hedges”. Within these barriers, a budget is reserved for various techniques. The fences form 3 energy domains:

  • low temperature heat

  • high temperature heat

  • energy from molecules, such as hydrogen and green gas.

In this way, the chance of a subsidy for projects within the domains with many bottlenecks is increased.

The budget is likely to be $5 billion, of which $750 will be earmarked for each domain. Finally, the subsidy intensity (i.e. compensation) for the reduction of CO2 emissions will increase from €300 to €400 per tonne.

ISDE

The ISDE budget for 2023 will be increased by €100 million.

EIA and MIA

The budgets for the EIA and MIA will be increased. As of 2023, the budget for the EIA will be increased annually by €100 million. For the MIA this will be €50 million per year. In addition, both schemes are being evaluated. Depending on the evaluations, the government will distribute the budget differently from 2024.