This work assesses the initial and crucial part of electrical treeing degradation, the inception stage, focusing on its dependence on applied voltage waveform and frequency. Tests have been performed on needle-plane configuration samples in solids and gels. A physical model has been formulated through an adaptation of an established theory for solids in which electrical tree inception is related to damage-producing injection currents. The voltage rise time appeared to be the most important parameter influencing the tree inception in the gel, while in the solid material the frequency is more relevant. The analysis leads to the conclusion that tree inception in gels is due to a single highenergy event, in contrast to what is commonly known for solids where damage accumulation takes place. A tree inception model is proposed for the gel, in which initiation is driven by a pressure wave generated by the electric field and the space charge injected into the sample. The model fits the experimental data and may be used to predict the tree initiation for different waveforms and voltage values.