The investment deduction is a tax measure that enables your company to recoup part of your investments through a tax deduction. As an SME, under certain conditions, you can benefit from a tax deduction amounting to 25% of the investments made, for investments made between 12 March 2020 and 31 December 2022.
In addition to a general investment deduction for SMEs, some specific investments are also eligible for this measure.
specific investment
- Investments in research and development (13.5%): For example, capitalized labor costs of employees who develop a new product or technology.
- Energy-saving investments (13.5%): For example, replacing outdated lighting with environmentally friendly LED lighting in a production hall.
- Digital investments (13.5%): For example, setting up a webshop.
- Investments in security (20.5%): For example, burglar-resistant glass, camera systems or track and trace systems.
- Investments related to the acquisition of a patent (13.5%)
REQUIREMENTS TO MEET?
In addition, large companies (non-SMEs) are also eligible for certain of these investments. In addition to processing in the tax return, there is also an attestation requirement for certain investments, including investments in R&D and energy-saving investments.
You can read more about it on this VLAIO page.
HOW OUR ADVISORS CAN HELP YOU
VGD informs you about the investments that qualify for this measure and assists in the concrete application and tax processing thereof. Contact our advisors for more information.
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