As the year progresses, it is important to remain vigilant about upcoming deadlines in relation to the Belgian investment deduction (tax credit) regime, specifically the deadline for submitting the application form to obtain a certificate is approaching. Please find below an overview of the submission deadlines for the R&D investment deduction (tax credit) and energy-saving investment deduction regime, by region.
R&D investment deduction (tax credit)
A certificate should be obtained from the competent Administration of the Region in which the R&D activities are performed, confirming the environmentally friendly nature of the new products and future-proof technologies resulting from the research and development activities.
For the Brussels-Capital Region and the Walloon Region the application forms should be introduced no later than 3 months following the end of the financial year. For companies with a financial year ending 31 December 2024, the application form should be submitted no later than 31 March 2025.
In the Flemish Region there is no formal deadline, but we recommend introducing such applications as soon as possible.
Energy-saving investment deduction
For fixed assets used for more rational energy consumption, improving industrial processes for energy reasons and for energy recovery in industry, a certificate should be obtained from the competent Administration of the Region where the investment takes place, confirming that the fixed assets are included in the list of qualifying investments.
For the Flemish, Brussels-Capital and Walloon Region, the application forms should be introduced no later than 3 months following the end of the financial year. For companies with a financial year ending 31 December 2024, the application form should be submitted no later than 31 March 2025.
Our experts are available to help you complete your application form in the most efficient manner. Please feel free to contact your regular contact person to discuss the above. He/she will be happy to support you or refer you to one of our specialists if needed.
