- The investment deduction (ID) is intended to reduce the taxation of investments in Capex and certain targeted Opex to be activated in connection with innovating and/or energy-saving projects.
- Federal measure
- Influences the tax assessment basis. The enterprise may choose a tax reduction or a tax credit (tax credit Research) in case of insufficient taxable basis, or opt to have the benefits of the measure deferred 5 years.
- Deduction of 13.5% to 20.5% of the tax assessment basis in specific cases of investment in R&D and other areas.
Conditions of application
- The term incentive measure is taken to apply to investments in Capex for R&D projects or energy-saving projects: typically concerning the machines, buildings and other tangible fixed assets for R&D.
- The investments may not be harmful for the environment, in the worst case their footprint must be neutral.
- For investments associated with an application for a patent it is possible to activate the following operational costs: personnel costs; costs for R&D infrastructure, registration costs, repayments, administrative and financial costs.
- Recouping the deductible ID quotient
Ayming’s consultant engineers can identify the share of your investments associated with your R&D activities.
- Guaranteeing greater clarity and coherence in your fiscal strategy regarding investments
You will need our expertise to find your way in this matter.
The added value of Ayming Belgium
- Since Ayming’s experts are as well versed in science as in tax law, they can identify the investments and costs to be taken into consideration for the measure.
- The intervention of Ayming’s experts in your balance is secured by reliable calculations that correspond with the tax rules.
- Ayming sends you regular clear reports on the progress of your declarations, examines any complaints you might have and ensures the implementation of the measure in your balance.