The year is coming to an end, but entrepreneurs can still save on taxes. To do this, you need to take advantage of the right to an investment deduction (Investeringsaftrek).
What is Investeringsaftrek?
The investment deduction is a tax exemption for investments in business assets. Assets are anything that is used to run a business and is not intended to be sold. In a store, for example, the shelves on which the goods are stored are a business asset, but the goods on those shelves are not. Both BV and EMZ can receive Investeringsaftrek.
How to calculate the amount of investment in a business asset?
To take advantage of the right to Investeringsaftrek, you need to correctly calculate the investment in a business asset. They include not only the purchase price, but also the costs of acquiring it. For example, when purchasing real estate, the transaction must be notarized, and the costs of the notary are included in the purchase price. In addition, you can include in the cost of a business asset the costs of its installation and preparation for operation. For example, if you bought a machine, it needs to be installed, powered, and sometimes programmed. All these expenses also increase the size of your investment.
Important!
Schemes that allow you to receive Investeringsaftrek only include assets with a total value of 450 euros or more. Purchases of smaller amounts are written off from the tax base as expenses.
Sometimes several purchases under €450 can be combined into one business asset with a value that allows you to receive an investment deduction. For example, you bought a system unit for 300 euros, a monitor for 150 euros, a computer mouse for 50 euros and software for 200 euros. The investment in a business asset - an automated workstation - amounted to 700 euros. The legality of combining several purchases into one business asset will be checked by the tax authorities.
Schemes for obtaining Investeringsaftrek
In 2023, there are three schemes for obtaining an investment deduction:
- Deduction for small investments (kleinschaligheidsinvesteringsaftrek - KIA).
- Energy investment deduction (energie-investeringsaftrek - EIA).
- Environmental investment deduction (milieu-investeringsaftrek - MIA).
Small investment deduction
To participate in the deduction scheme KIA needs to invest between 2601 and 353 euros in business assets. For the amount of deduction at various investment levels for 973, see the table
| Amount of investment | Deduction amount |
| up to 2600 euros | 0% |
| from 2601 to 63 euros | 28% of the investment amount |
| from 63 to 717 euros | 17 841 euro |
| from 117 to 992 euros | 17 euros + 841% of the investment amount exceeding 7,56 euros |
| over 353 euros | 0% |
You have purchased a machine worth 50 euros. Your investment deduction will be 000 * 50% = 000 euros. This amount will be deducted from the tax base before tax is calculated.
Energy investment deduction
To receive the EIA deduction, you must invest in new energy assets that will be included in special list, from 2500 to 136 euros. In 000, the deduction will be 000% of the investment size.
Energy investments can be used to claim both the KIA and EIA deductions at the same time. They cannot be combined with the MIA deduction.
Environmental investment deduction
In 2023, the MIA deduction will be:
| Asset code | Deduction amount |
| F and G | 45% |
| A and D | 36% |
| B and E | 27% |
Only a professional accountant can prepare accounting documentation correctly in order to receive all possible tax discounts. But hiring your own accountant is expensive. Accounting companies can provide record keeping more cheaply because the accountant works with multiple clients and is full-time. Order accounting services from Nalog.nl and don’t overpay into the budget.
Publication Date: 19.12.2023
