Since January 2025, the reform of the thematic enhanced investment deduction has significantly reshaped the tax incentive framework for environmentally focused investments. Designed to further align the measure with European sustainability objectives, the reform introduces new eligibility criteria, revised investment categories and updated administrative requirements for businesses seeking to benefit from the enhanced deduction.
This guide provides a practical and straightforward overview of the measure. It explains the three eligible investment themes (energy, transport and climate) as well as the main technical, financial and administrative conditions that must be met.
The EID in a Look
More than just a tax deduction, it is a genuine financial incentive that encourages initiatives with a positive environmental impact. But what does that mean for your company ?
Up to 40% of deduction
Depending on the size of your company
21
30/06
What You’ll Find in This Guide
- An explanation of the measure
What has changed as of 1 January 2025, why this represents a real opportunity, and who can benefit from it.
- 6 questions to assess your eligibility
A preliminary 6-question checklist to quickly assess whether your investments warrant further analysis.
- The 3-step process
The key steps to understanding the issues and meeting deadlines.
And more…
Want to Go Further? Talk to Our Experts
This guide provides a high-level overview of the measure.
Because every investment project is different, a tailored assessment remains essential.
Our experts supports you throughout the entire process, from eligibility analysis and project review to the preparation of technical and financial documentation, as well as the coordination and securing of the required certifications across jurisdictions.
