- 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.
To go one step farther, …
- Optimization of the industrial taxes in connection with your investments.
- Obtaining subsidies for your production and R&D investments.
- 2019 Barometer for Financing Innovation: what do Belgian enterprises think of the Investment Deduction?
- International Innovation Barometer 2020
- International Innovation Barometer 2021