Companies can use the Energy Investment Allowance (EIA) to invest in energy-efficient technology and durable energy under favourable fiscal conditions. As a result, you pay less income tax or company tax. On average the EIA, commissioned by the Ministry of Economic Affairs and Climate Policy, gives you a 13.5% tax advantage. In addition to this tax advantage, energy-efficient investments also ensure a lower energy bill.
It is possible to deduct clearly defined investments (specific) from your income taxes, but also tailored investments (generic), resulting in major energy savings.
You can deduct 55% of the investment costs from the fiscal profits, on top of the usual depreciation. This rate of deduction came into effect June 28, 2017.
You can check the 2017 Energy list (in Dutch) for energy-efficient and environmentally friendly techniques giving you fiscal advantages.
The budget for 2017 is 166 million euros.
Whether you have made all investment costs in a single year or have spread them out over several years, you provide details when you submit your tax form. Read how to incorporate EIA in your financial administration.