Legal sources on renewable energy

• Loi du 29 avril 1999 (Loi relative à l'organisation du marché de l'électricité - Act on the Organisation of the Electricity Market of 29th April 1999)
• Besluit van 5 maart 2004 (Besluit van de Vlaamse regering van 5 maart 2004 inzake de bevordering van elektriciteitsopwekking uit hernieuwbare energiebronnen – Decree of the Flamish Government on the Promotion of Renewable Electricity Generation of 5th March 2004).
• Arrêté royal du 16 juillet 2002 (Arrêté royal relatif à l'établissement de mécanismes visant la promotion de l'électricité produite à partir des sources d'énergie renouvelables - Royal Decree on the Introduction of Mechanisms Promoting Renewable Electricity Generation of 16th July 2002)
• Decreet van 17 juli 2000 (Decreet van 17 juli 2000 houdende de organisatie van de elektriciteitsmarkt – Decree of the Flamish Government on the Organisation of the Electricity Market)
• CIR 92 (Code des impôts sur les revenus 1992 – Income Tax Code of 10th April 1992), Version exercice d'imposition 2009 (revenus 2008) – Income Tax Act of 1992, fiscal year of 2008)

• Quota system. In Belgium, renewable electricity generation is promoted through a quota system based on quota obligations. Electricity suppliers are obliged to prove, by submitting certificates, that a certain statutory and continuously increasing proportion (quota) of the electricity they supply was generated from renewable sources. The minimum price per certificate is guaranteed by statutory law.
• Fiscal regulation mechanisms. Entitled persons may offset against income part of their investments in photovoltaic and geothermal systems and thus reduce their tax burden.

In general, all renewable electricity generation technologies are eligible for support.

All incentives for renewable energy are applicable in Belgium only. Electricity generated outside Belgium is only indirectly supported, as Belgium recognises international certificates under certain conditions.

The costs arising from the quota system are reflected in the electricity price and thus borne by the consumers. The costs arising from the tax reductions are borne by the state.