Investment deduction for assessment year 2020 published
On 11 April 2019, the new percentages for the investment deduction, applicable for assessment year 2020 (financial years ending between 31 December 2019 and 30 December 2020, both dates inclusive), were published in the Belgian Official Gazette. In order to apply for the investment deduction, the taxpayer needs to comply with certain conditions and formalities.
Investment deduction percentages for assessment year 2016 published
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: 13.5% for investments in patents and assets that aim to promote R&D
Investment deduction percentages for assessment year 2015 published
On 26 March 2014, the new percentages for investment deduction, applicable to assessment year 2015 (income year 2014), were published in the Belgian Official Gazette. Generally speaking, to the extent specific legal conditions are met, Belgian companies or Belgian branches of foreign companies can deduct above the normal amortisation rules an extra percentage of the
