Belgium: investment deduction

Alessandro PasutInvestment deduction: under certain conditions, the legislator reintroduces the one-time investment deduction for 2014 and 2015 for small companies, as defined by the Belgian Company Code, setting the rate at 4%. The application may be extended for later years by Royal Decree. The measure only applies to ordinary investments while investments for which one can already benefit from a special investment deduction regime are not eligible for the measure.

Only newly acquired or newly generated fixed assets qualify for the investment deduction. These assets must relate directly to the existing or planned economic activity of the company and not merely to the statutory corporate objectives. Items that would have to be excluded from the calculation basis of the notional interest deduction are also excluded from the application of this one-time investment deduction.

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