On 27 April 2015, the new percentages for investment deduction, applicable to assessment year 2016, were published in the Belgian Official Gazette.
The percentages for assessment year 2016 have not changed compared to assessment year 2015.
Here is a summary:
1. One-shot investment deduction
Private individuals:
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13.5% for investments in patents and assets that aim to promote R&D of new products and advanced technologies that are environment friendly;
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13.5% for energy saving investments;
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13.5% for investments in smoke evacuation or ventilation systems in the hotel and catering industry;
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20.5% for investments in security; and
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3.5% for other investments.
All companies:
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13.5% for investments in patents and assets that aim to promote R&D of new products and advanced technologies that are environment friendly;
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13.5% for energy saving investments;
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13.5% for investments in smoke evacuation or ventilation systems in the hotel and catering industry; and
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3% for investments encouraging the reuse of packaging materials for beverages and industrial product.
Small companies:
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20.5% for investments in safety; and
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4% for other qualifying investments.
Companies receiving only income from shipping:
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30% for investments in ships.
2. Spread investment deduction
Private individuals:
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10.5% for qualifying private individuals who opt for spread taxation (according to the duration of the depreciation period) (only applicable to taxpayers who employ less than 20 workers on the first day of the taxable period during which long-term assets were acquired or created)
Spread investment deductions for investments in assets that aim to promote R&D of new products and advanced technologies that are environment friendly:
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20.5% (qualifying private individuals and companies).
