{"id":3635,"date":"2026-03-11T17:40:20","date_gmt":"2026-03-11T16:40:20","guid":{"rendered":"https:\/\/www.ayming.be\/actueel\/expert-opinie\/verhoogde-thematische-investeringsaftrek-fiscale-hefboom-voor-duurzame-projecten\/"},"modified":"2026-03-17T11:54:42","modified_gmt":"2026-03-17T10:54:42","slug":"verhoogde-thematische-investeringsaftrek-fiscale-hefboom-voor-duurzame-projecten","status":"publish","type":"post","link":"https:\/\/www.ayming.be\/nl\/actueel\/expert-opinie\/verhoogde-thematische-investeringsaftrek-fiscale-hefboom-voor-duurzame-projecten\/","title":{"rendered":"Verhoogde &#8220;thematische&#8221; investeringsaftrek: Fiscale hefboom voor duurzame projecten"},"content":{"rendered":"\n<div class=\"wp-block-group alignfull is-layout-constrained wp-block-group-is-layout-constrained\">    <section\n        class=\"wp-block-breadcrumbs wp-block wp-block--first-block layout--spacing-xxxs-top layout--spacing-xxxs-bottom bg--light-blue\"\n            >\n        <div class=\"wp-block-breadcrumbs__container\">\n            <nav class=\"wp-block-breadcrumbs__nav\" aria-label=\"Breadcrumb\">\n                <nav aria-label=\"breadcrumbs\" class=\"rank-math-breadcrumb\"><p><span class=\"last btn btn--tertiary\">Home<\/span><\/p><\/nav>            <\/nav>\n        <\/div>\n    <\/section>\n \n\n\n<section\n    class=\"wp-block-banner wp-block wp-block-banner--card layout--spacing-xxl-top layout--spacing-xxl-bottom bg--dark-blue wp-block-banner--dark bg--dark\"\n        >\n        <div class=\"wp-block-banner__container\">\n        <div class=\"wp-component-content wp-component-content--dark wp-block-banner__content\">\n    <div class=\"wp-component-content__inner\">\n                        <h1 class=\"wp-component-heading text--h3 wp-component-content__title\">\n    Verhoogde &#8220;Thematische&#8221; Investeringsaftrek: D\u00e9 fiscale hefboom voor duurzame investeringen<\/h1>                    <\/div>\n    <\/div>                    <div class=\"wp-block-banner__col\">\n                                    <article class=\"wp-component-card wp-component-card--transparent wp-component-card--dark wp-block-banner__card\">\n        <div class=\"wp-component-card__content\">\n                                                    <h3                                class=\"wp-component-card__title\"\n            >\n                Heb je vragen over de verhoogde investeringsaftrek?                              <\/h3>\n                                            <p class=\"wp-component-card__description\">\n                    Neem contact op met onze experten.                <\/p>\n                                                <div class=\"wp-component-card__button-wrapper\">\n                <a class=\"btn btn--primary btn--dark wp-component-card__button\" href=\"https:\/\/www.ayming.be\/nl\/contacteer-ons\/\">Neem contact met ons op<svg class='edwp-icon edwp-icon--xsm js-icon ' aria-hidden='true'>\n                <use xlink:href='#arrow'><\/use>\n            <\/svg><\/a>            <\/div>\n            <\/div>\n<\/article>                            <\/div>\n            <\/div>\n<\/section>\n<\/div>\n\n\n<section\n    class=\"wp-block-text-block wp-block wp-block-text-block--reduced-width layout--spacing-m-top layout--spacing-s-bottom bg--white\"\n    >\n                        <div class=\"wp-block-text-block__container wysiwyg fade-in\">\n                <p>De Verhoogde Investeringsaftrek is een fiscale stimulans die bedrijven aanmoedigt om strategische investeringen te doen met een positieve impact op het milieu. In Belgi\u00eb richt deze regeling zich voornamelijk op twee types projecten:<\/p>\n<ul>\n<li data-section-id=\"1bwo7hl\" data-start=\"445\" data-end=\"510\">\n<p data-start=\"447\" data-end=\"510\"><strong>Investeringen in milieuvriendelijk onderzoek en ontwikkeling;<\/strong><\/p>\n<\/li>\n<li data-section-id=\"10nnbsc\" data-start=\"511\" data-end=\"616\">\n<p data-start=\"513\" data-end=\"616\"><strong data-start=\"513\" data-end=\"542\">Thematische investeringen<\/strong> die initiatieven ondersteunen die bijdragen aan de ecologische transitie.<\/p>\n<\/li>\n<\/ul>\n<p>Voor investeringen uitgevoerd vanaf 2025 (aanslagjaar 2026) wordt het regime voor thematische investeringen aangepast. Deze hervorming heeft als doel de regeling beter af te stemmen op de Europese milieudoelstellingen en bedrijven nog sterker te stimuleren om te investeren in duurzame oplossingen.<\/p>\n            <\/div>\n            <\/section>\n\n\n<section\n    class=\"wp-block-text-block wp-block wp-block-text-block--reduced-width layout--none-top layout--none-bottom bg--white\"\n    >\n                        <div class=\"wp-block-text-block__container wysiwyg fade-in\">\n                <h2><span class=\"TextRun SCXW55894910 BCX8\" lang=\"FR-BE\" xml:lang=\"FR-BE\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW55894910 BCX8\">Verhoogde &#8220;Thematische&#8221; Investeringsaftrek<\/span><span class=\"NormalTextRun SCXW55894910 BCX8\">: Wat verandert er in <\/span><span class=\"NormalTextRun SCXW55894910 BCX8\">2025?<\/span><\/span><\/h2>\n<p>De belangrijkste veranderingen zijn:<\/p>\n<ul>\n<li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"2\" data-aria-posinset=\"1\" data-aria-level=\"1\"><strong data-start=\"613\" data-end=\"659\">Een geharmoniseerd aftrektarief van 40% : <\/strong>Dit tarief geldt zowel voor kmo\u2019s als voor grote ondernemingen en vertaalt zich in een netto belastingbesparing van ongeveer <strong data-start=\"787\" data-end=\"822\">10% van de ge\u00efnvesteerde waarde<\/strong>.<\/li>\n<\/ul>\n<ul>\n<li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"2\" data-aria-posinset=\"2\" data-aria-level=\"1\"><b><span data-contrast=\"auto\">Nieuwe investeringscategorie\u00ebn: <\/span><\/b>De categorie\u00ebn van in aanmerking komende investeringen worden herzien en zullen nauwer worden afgestemd op belangrijke milieuprioriteiten, zoals<b><span data-contrast=\"auto\">:<\/span><\/b>\n<ul data-start=\"1005\" data-end=\"1077\">\n<li data-section-id=\"1lgsazj\" data-start=\"1005\" data-end=\"1014\">\n<p data-start=\"1007\" data-end=\"1014\">Klimaat<\/p>\n<\/li>\n<li data-section-id=\"1o90dto\" data-start=\"1015\" data-end=\"1030\">\n<p data-start=\"1017\" data-end=\"1030\">Circulariteit<\/p>\n<\/li>\n<li data-section-id=\"pank0m\" data-start=\"1031\" data-end=\"1047\">\n<p data-start=\"1033\" data-end=\"1047\">Biodiversiteit<\/p>\n<\/li>\n<li data-section-id=\"1je8olq\" data-start=\"1048\" data-end=\"1077\">\n<p data-start=\"1050\" data-end=\"1077\">Vermindering van vervuiling<\/p>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ul>\n<li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"2\" data-aria-posinset=\"3\" data-aria-level=\"1\"><span data-contrast=\"auto\"><strong>Focus op drie grote investeringsdomeinen:<\/strong> Energie, transport en klimaat.<\/span><\/li>\n<\/ul>\n<ul>\n<li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"2\" data-aria-posinset=\"4\" data-aria-level=\"1\"><b><span data-contrast=\"auto\">Een procedure in twee fasen<\/span><\/b><span data-contrast=\"auto\"> :<\/span><\/li>\n<\/ul>\n<ol>\n<li style=\"list-style-type: none\">\n<ol>\n<li data-section-id=\"arsxuk\" data-start=\"1329\" data-end=\"1432\">\n<p data-start=\"1331\" data-end=\"1432\"><strong data-start=\"1331\" data-end=\"1360\">Een technisch certificaat<\/strong> dat bevestigt dat de investering in aanmerking komt voor de regeling;<\/p>\n<\/li>\n<li data-section-id=\"1viy1by\" data-start=\"1433\" data-end=\"1531\">\n<p data-start=\"1435\" data-end=\"1531\"><strong data-start=\"1435\" data-end=\"1496\">Een jaarlijkse administratieve en financi\u00eble rapportering<\/strong> over de voortgang van het project.<\/p>\n<\/li>\n<\/ol>\n<\/li>\n<\/ol>\n            <\/div>\n            <\/section>\n\n\n<section\n    class=\"wp-block-text-block wp-block wp-block-text-block--reduced-width layout--spacing-s-top layout--spacing-s-bottom bg--white\"\n    >\n                        <div class=\"wp-block-text-block__container wysiwyg fade-in\">\n                <h2><span class=\"TextRun SCXW255266042 BCX8\" lang=\"FR-BE\" xml:lang=\"FR-BE\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW255266042 BCX8\">Energie-Effici\u00ebntie: Strengere Criteria<\/span><\/span><\/h2>\n<p>Voor investeringen in energie-effici\u00ebntie worden de voorwaarden strenger. Bedrijven moeten voortaan aan verschillende bijkomende criteria voldoen:<\/p>\n<ul>\n<li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"3\" data-aria-posinset=\"1\" data-aria-level=\"1\">Verplichte voorafgaande energieaudit<\/li>\n<\/ul>\n<ul>\n<li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"3\" data-aria-posinset=\"2\" data-aria-level=\"1\">Minimale terugverdientijd van 3 jaar en een IRR \u2264 13% (met uitzondering van kleine ondernemingen)<\/li>\n<\/ul>\n<ul>\n<li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"3\" data-aria-posinset=\"3\" data-aria-level=\"1\">Vervanging of aanpassing van bestaande activa kan in aanmerking komen, maar enkel onder specifieke voorwaarden.<\/li>\n<\/ul>\n<ul>\n<li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"3\" data-aria-posinset=\"4\" data-aria-level=\"1\">Duidelijke regels voor de combinatie met regionale subsidies.<\/li>\n<\/ul>\n<p data-start=\"872\" data-end=\"1072\"><strong>Het doel van deze strengere criteria is duidelijk:<\/strong> investeringen stimuleren die een re\u00eble milieu-impact hebben, eerder dan projecten die voornamelijk gericht zijn op een snel financieel rendement.<\/p>\n<h2><b><span data-contrast=\"auto\">Welke soorten investeringen komen in aanmerking?<\/span><\/b><\/h2>\n<p><strong>De regeling is opgebouwd rond drie investeringsdomeinen<\/strong>, onderverdeeld in 12 groepen en 21 categorie\u00ebn.<\/p>\n<ul>\n<li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"4\" data-aria-posinset=\"1\" data-aria-level=\"1\"><span data-contrast=\"auto\"><b>Energie<\/b>: <\/span><span data-contrast=\"auto\">Projecten die bijdragen aan een effici\u00ebnter energiegebruik of duurzame energieproductie, zoals energierenovatie, hernieuwbare energieproductie (zonnepanelen, warmtekrachtkoppeling), en industri\u00eble energie-effici\u00ebntie.<\/span><\/li>\n<\/ul>\n<ul>\n<li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"4\" data-aria-posinset=\"2\" data-aria-level=\"1\"><b><span data-contrast=\"auto\">Transport en ecologische voetafdruk: <\/span><\/b>Projecten die gericht zijn op het verminderen van emissies en vervuiling binnen transport en logistiek. Deze initiatieven zijn vaak sectorspecifiek, maar hebben als doel een concrete vermindering van de milieu-impact.<\/li>\n<\/ul>\n<p><span data-contrast=\"auto\">Alleen uitgaven <\/span><strong>die geactiveerd zijn in de activa van het bedrijf (CAPEX)<\/strong><span data-contrast=\"auto\"> worden beschouwd als in aanmerking komende investeringen.<\/span><\/p>\n<h2><b><span data-contrast=\"auto\">Cumulatie met subsidies<\/span><\/b><\/h2>\n<p><strong>Sinds 18 december 2025 is de algemene regel van niet-cumulatie met gewestelijke subsidies afgeschaft voor alle verhoogde investeringsaftrekken.<\/strong><\/p>\n<p><span data-contrast=\"auto\">Toch blijft voorzichtigheid geboden. Sommige regionale subsidieovereenkomsten bevatten echter <\/span>geen cumulatieclausules. In dit geval zou het toepassen van de verhoogde aftrek kunnen leiden tot de nietigheid van de subsidie.<\/p>\n<h2>Een Fiscale Stimulans voor de Ecologische Transitie<\/h2>\n<p><strong>De verhoogde thematische investeringsaftrek vormt een krachtig fiscaal instrument om bedrijven te ondersteunen bij hun ecologische transitie.<\/strong> Ze beloont investeringen met een aantoonbare milieu-impact, maar gaat tegelijk gepaard met een duidelijk en strikt administratief en technisch kader.<\/p>\n<p>Voor bedrijven die willen investeren in e<span style=\"font-family: Lato, helvetica, arial, sans-serif;font-size: 18px;font-style: normal;font-weight: 400\">nergie-effici\u00ebntie, duurzaam transport of het verkleinen van hun ecologische voetafdruk<\/span><span style=\"font-family: Lato, helvetica, arial, sans-serif;font-size: 18px;font-style: normal;font-weight: 400\">, biedt deze maatregel een belangrijke opportuniteit om hun projecten\u00a0<\/span><span style=\"font-family: Lato, helvetica, arial, sans-serif;font-size: 18px;font-style: normal;font-weight: 400\">fiscaal te optimaliseren \u00e9n hun duurzaamheidsdoelstellingen te versnellen<\/span><span style=\"font-family: Lato, helvetica, arial, sans-serif;font-size: 18px;font-style: normal;font-weight: 400\">.<\/span><\/p>\n<p><strong>Wilt u weten of uw bedrijf in aanmerking komt voor de verhoogde investeringsaftrek? Aarzel dan niet om contact met ons op te nemen.<\/strong><\/p>\n            <\/div>\n            <\/section>\n\n\n    <section\n        class=\"wp-block-buttons wp-block wp-block-buttons--align-center layout--spacing-xxl-top layout--spacing-xxl-bottom bg--white\"\n            >\n        <div class=\"wp-block-buttons__container fade-in\">\n            <a class=\"btn btn--primary\" href=\"https:\/\/www.ayming.be\/nl\/contacteer-ons\/\">Contacteer onze experten<\/a>        <\/div>\n    <\/section>\n\n\n<section\n    class=\"wp-block-sharing-icons wp-block wp-block-sharing-icons--border-dividers layout--spacing-xxl-bottom bg--white\"\n    >\n    <div class=\"wp-block-sharing-icons__container\">\n        <div class=\"wp-block-sharing-icons__inner\">\n                            <p class=\"wp-block-sharing-icons__title fade-in\">\n                    Deel                <\/p>\n                        <div class=\"wp-component-socials row-load wp-component-socials--default\">\n            <a\n            href=\"https:\/\/x.com\/share?text=Verhoogde%20&#8220;thematische&#8221;%20investeringsaftrek:%20Fiscale%20hefboom%20voor%20duurzame%20projecten&#038;url=https:\/\/www.ayming.be\/nl\/actueel\/expert-opinie\/verhoogde-thematische-investeringsaftrek-fiscale-hefboom-voor-duurzame-projecten\/\"\n            target=\"_blank\"\n            rel=\"noreferrer noopener\"\n            class=\"wp-component-socials__link\"\n            title=\"Delen op Twitter\"\n        >\n            <svg class='edwp-icon edwp-icon--reg js-icon ' aria-hidden='true'>\n                <use xlink:href='#x'><\/use>\n            <\/svg>        <\/a>\n    \n            <a\n            href=\"https:\/\/www.linkedin.com\/shareArticle?mini=true&#038;url=https:\/\/www.ayming.be\/nl\/actueel\/expert-opinie\/verhoogde-thematische-investeringsaftrek-fiscale-hefboom-voor-duurzame-projecten\/&#038;title=Verhoogde%20&#8220;thematische&#8221;%20investeringsaftrek:%20Fiscale%20hefboom%20voor%20duurzame%20projecten\"\n            target=\"_blank\"\n            rel=\"noreferrer noopener\"\n            class=\"wp-component-socials__link\"\n            title=\"Delen op LinkedIn\"\n        >\n            <svg class='edwp-icon edwp-icon--reg js-icon ' aria-hidden='true'>\n                <use xlink:href='#linkedin'><\/use>\n            <\/svg>        <\/a>\n    \n            <a\n            href=\"http:\/\/www.facebook.com\/sharer.php?u=https:\/\/www.ayming.be\/nl\/actueel\/expert-opinie\/verhoogde-thematische-investeringsaftrek-fiscale-hefboom-voor-duurzame-projecten\/&#038;p%5Btitle%5D=Verhoogde%20&#8220;thematische&#8221;%20investeringsaftrek:%20Fiscale%20hefboom%20voor%20duurzame%20projecten\"\n            target=\"_blank\" rel=\"noreferrer noopener\"\n            class=\"wp-component-socials__link\"\n            title=\"Delen op Facebook\"\n        >\n            <svg class='edwp-icon edwp-icon--reg js-icon ' aria-hidden='true'>\n                <use xlink:href='#facebook'><\/use>\n            <\/svg>        <\/a>\n    \n    \n    \n            <a\n            href=\"mailto:?subject=Verhoogde%20&#8220;thematische&#8221;%20investeringsaftrek:%20Fiscale%20hefboom%20voor%20duurzame%20projecten&#038;body=https:\/\/www.ayming.be\/nl\/actueel\/expert-opinie\/verhoogde-thematische-investeringsaftrek-fiscale-hefboom-voor-duurzame-projecten\/\"\n            target=\"_blank\"\n            rel=\"noreferrer noopener\"\n            class=\"wp-component-socials__link\"\n            title=\"Delen via e-mail\"\n        >\n            <svg class='edwp-icon edwp-icon--reg js-icon ' aria-hidden='true'>\n                <use xlink:href='#email'><\/use>\n            <\/svg>        <\/a>\n    \n    <\/div>\n        <\/div>\n    <\/div>\n<\/section>\n\n\n    <section\n        class=\"wp-block-cards wp-block wp-block-cards--col-3 js-wp-block-cards wp-block-cards--show-overflow wp-block-cards--auto-slides-per-view layout--spacing-xxl-top layout--spacing-xxl-bottom bg--white\"\n            >\n        <div class=\"wp-block-cards__container\">\n            <div class=\"wp-component-content wp-block-cards__content fade-in\">\n    <div class=\"wp-component-content__inner\">\n                        <h2 class=\"wp-component-heading text--h3 wp-component-content__title\">\n    Relevante rapporten en whitepapers<\/h2>                    <\/div>\n            <div class=\"wp-component-content__buttons\">\n            <a class=\"btn btn--primary\" href=\"https:\/\/www.ayming.be\/actualites\/livres-blancs\/\">Ontdek meer whitepapers<svg class='edwp-icon edwp-icon--xsm js-icon ' aria-hidden='true'>\n                <use xlink:href='#arrow'><\/use>\n            <\/svg><\/a>        <\/div>\n    <\/div>                            <div class=\"wp-block-cards__swiper-container\">\n                    <div\n                        class=\"swiper wp-block-cards__swiper js-wp-block-cards-swiper\"\n                        data-slides-per-view-desktop=\"auto\"\n                        data-slides-per-view-tablet=\"auto\"\n                        data-slides-per-view-mobile=\"auto\"\n                    >\n                        <div class=\"swiper-wrapper wp-block-cards__swiper-wrapper row-load\">\n                                                            <div class=\"swiper-slide wp-block-cards__slide\">\n                                    <article class=\"wp-component-card-insights js-card-link wp-component-card-insights--whitepaper wp-block-cards__card\">\n            <div class=\"wp-component-card-insights__image-wrapper\">\n            <img loading=\"lazy\" decoding=\"async\" width=\"768\" height=\"1070\" src=\"https:\/\/www.ayming.be\/wp-content\/smush-webp\/sites\/9\/2026\/03\/cover_benchmark_EN-768x1070.png.webp\" class=\"wp-component-card-insights__image whitepaper\" alt=\"\" sizes=\"auto, (max-width: 768px) 100vw, 768px\" \/>                        <span class=\"wp-component-card-insights__arrow\">\n                <svg class='edwp-icon edwp-icon--xsm js-icon ' aria-hidden='true'>\n                <use xlink:href='#arrow'><\/use>\n            <\/svg>            <\/span>\n        <\/div>\n        <div class=\"wp-component-card-insights__content\">\n                    <a\n                href=\"https:\/\/www.ayming.be\/nl\/actueel\/whitepapers\/2024-the-benchmark\/\"\n                class=\"wp-component-card-insights__title\"\n            >\n                2024: The Benchmark            <\/a>\n                                    <div class=\"wp-component-card-insights__meta\">\n                                                    <a href=\"https:\/\/www.ayming.be\/nl\/actueel\/whitepapers\/\" class=\"wp-component-card-insights__type\">\n                        Rapport\/White Paper                    <\/a>\n                                            <\/div>\n            <\/div>\n<\/article>                                <\/div>\n                                                            <div class=\"swiper-slide wp-block-cards__slide\">\n                                    <article class=\"wp-component-card-insights js-card-link wp-component-card-insights--whitepaper wp-block-cards__card\">\n            <div class=\"wp-component-card-insights__image-wrapper\">\n            <img loading=\"lazy\" decoding=\"async\" width=\"768\" height=\"1083\" src=\"https:\/\/www.ayming.be\/wp-content\/smush-webp\/sites\/9\/2026\/01\/Screenshot-2026-01-28-at-14.26.34-768x1083.png.webp\" class=\"wp-component-card-insights__image whitepaper\" alt=\"\" sizes=\"auto, (max-width: 768px) 100vw, 768px\" \/>                        <span class=\"wp-component-card-insights__arrow\">\n                <svg class='edwp-icon edwp-icon--xsm js-icon ' aria-hidden='true'>\n                <use xlink:href='#arrow'><\/use>\n            <\/svg>            <\/span>\n        <\/div>\n        <div class=\"wp-component-card-insights__content\">\n                    <a\n                href=\"https:\/\/www.ayming.be\/nl\/actueel\/whitepapers\/digital-transformation-nl\/\"\n                class=\"wp-component-card-insights__title\"\n            >\n                Digital Transformation Industrie            <\/a>\n                                    <div class=\"wp-component-card-insights__meta\">\n                            <div class=\"wp-component-tags wp-component-tags--pill wp-component-content__tags\">\n                            <a\n                href=\"https:\/\/www.ayming.be\/nl\/inzichten\/alle-inzichten\/?expertise=76\"\n                class=\"wp-component-tags__tag\"\n            >\n                Grants Performance            <\/a>\n                        <\/div>\n                                        <a href=\"https:\/\/www.ayming.be\/nl\/actueel\/whitepapers\/\" class=\"wp-component-card-insights__type\">\n                        Rapport\/White Paper                    <\/a>\n                                            <\/div>\n            <\/div>\n<\/article>                                <\/div>\n                                                            <div class=\"swiper-slide wp-block-cards__slide\">\n                                    <article class=\"wp-component-card-insights js-card-link wp-component-card-insights--whitepaper wp-block-cards__card\">\n            <div class=\"wp-component-card-insights__image-wrapper\">\n            <img loading=\"lazy\" decoding=\"async\" width=\"768\" height=\"1042\" src=\"https:\/\/www.ayming.be\/wp-content\/uploads\/sites\/9\/2025\/11\/Screenshot-2025-11-10-at-10.39.28-768x1042.png\" class=\"wp-component-card-insights__image whitepaper\" alt=\"\" sizes=\"auto, (max-width: 768px) 100vw, 768px\" \/>                        <span class=\"wp-component-card-insights__arrow\">\n                <svg class='edwp-icon edwp-icon--xsm js-icon ' aria-hidden='true'>\n                <use xlink:href='#arrow'><\/use>\n            <\/svg>            <\/span>\n        <\/div>\n        <div class=\"wp-component-card-insights__content\">\n                    <a\n                href=\"https:\/\/www.ayming.be\/nl\/actueel\/whitepapers\/energietransitie-koers-naar-nieuwe-grenzen-opkomende-zakelijke-kansen\/\"\n                class=\"wp-component-card-insights__title\"\n            >\n                Energietransitie: Koers naar nieuwe grenzen &amp; opkomende zakelijke kansen            <\/a>\n                                    <div class=\"wp-component-card-insights__meta\">\n                            <div class=\"wp-component-tags wp-component-tags--pill wp-component-content__tags\">\n                            <a\n                href=\"https:\/\/www.ayming.be\/nl\/inzichten\/alle-inzichten\/?expertise=76\"\n                class=\"wp-component-tags__tag\"\n            >\n                Grants Performance            <\/a>\n                        <\/div>\n                                        <a href=\"https:\/\/www.ayming.be\/nl\/actueel\/whitepapers\/\" class=\"wp-component-card-insights__type\">\n                        Rapport\/White Paper                    <\/a>\n                                            <\/div>\n            <\/div>\n<\/article>                                <\/div>\n                                                            <div class=\"swiper-slide wp-block-cards__slide\">\n                                    <article class=\"wp-component-card-insights js-card-link wp-component-card-insights--whitepaper wp-block-cards__card\">\n            <div class=\"wp-component-card-insights__image-wrapper\">\n            <img loading=\"lazy\" decoding=\"async\" width=\"768\" height=\"1082\" src=\"https:\/\/www.ayming.be\/wp-content\/uploads\/sites\/9\/2025\/11\/Screenshot-2025-10-27-at-13.56.51-768x1082.png\" class=\"wp-component-card-insights__image whitepaper\" alt=\"\" sizes=\"auto, (max-width: 768px) 100vw, 768px\" \/>                        <span class=\"wp-component-card-insights__arrow\">\n                <svg class='edwp-icon edwp-icon--xsm js-icon ' aria-hidden='true'>\n                <use xlink:href='#arrow'><\/use>\n            <\/svg>            <\/span>\n        <\/div>\n        <div class=\"wp-component-card-insights__content\">\n                    <a\n                href=\"https:\/\/www.ayming.be\/nl\/actueel\/whitepapers\/verlaag-uw-belastingen-versnel-uw-innovatie-het-ip-box-voordeel-voor-de-industrie\/\"\n                class=\"wp-component-card-insights__title\"\n            >\n                Verlaag uw belastingen, versnel uw innovatie: het IP Box-voordeel voor de industrie            <\/a>\n                                    <div class=\"wp-component-card-insights__meta\">\n                            <div class=\"wp-component-tags wp-component-tags--pill wp-component-content__tags\">\n                            <a\n                href=\"https:\/\/www.ayming.be\/nl\/inzichten\/alle-inzichten\/?expertise=74\"\n                class=\"wp-component-tags__tag\"\n            >\n                Innovation\/R&amp;D            <\/a>\n                        <\/div>\n                                        <a href=\"https:\/\/www.ayming.be\/nl\/actueel\/whitepapers\/\" class=\"wp-component-card-insights__type\">\n                        Rapport\/White Paper                    <\/a>\n                                            <\/div>\n            <\/div>\n<\/article>                                <\/div>\n                                                            <div class=\"swiper-slide wp-block-cards__slide\">\n                                    <article class=\"wp-component-card-insights js-card-link wp-component-card-insights--whitepaper wp-block-cards__card\">\n            <div class=\"wp-component-card-insights__image-wrapper\">\n            <img loading=\"lazy\" decoding=\"async\" width=\"768\" height=\"1086\" src=\"https:\/\/www.ayming.be\/wp-content\/uploads\/sites\/9\/2025\/11\/Screenshot-2025-09-30-at-11.14.24-1-768x1086.png\" class=\"wp-component-card-insights__image whitepaper\" alt=\"\" sizes=\"auto, (max-width: 768px) 100vw, 768px\" \/>                        <span class=\"wp-component-card-insights__arrow\">\n                <svg class='edwp-icon edwp-icon--xsm js-icon ' aria-hidden='true'>\n                <use xlink:href='#arrow'><\/use>\n            <\/svg>            <\/span>\n        <\/div>\n        <div class=\"wp-component-card-insights__content\">\n                    <a\n                href=\"https:\/\/www.ayming.be\/nl\/actueel\/whitepapers\/internationale-innovatiebarometer-2026\/\"\n                class=\"wp-component-card-insights__title\"\n            >\n                Internationale Innovatiebarometer 2026            <\/a>\n                                    <div class=\"wp-component-card-insights__meta\">\n                            <div class=\"wp-component-tags wp-component-tags--pill wp-component-content__tags\">\n                            <a\n                href=\"https:\/\/www.ayming.be\/nl\/inzichten\/alle-inzichten\/?expertise=74\"\n                class=\"wp-component-tags__tag\"\n            >\n                Innovation\/R&amp;D            <\/a>\n                        <\/div>\n                                        <a href=\"https:\/\/www.ayming.be\/nl\/actueel\/whitepapers\/\" class=\"wp-component-card-insights__type\">\n                        Rapport\/White Paper                    <\/a>\n                                            <\/div>\n            <\/div>\n<\/article>                                <\/div>\n                                                    <\/div>\n                        <div class=\"wp-block-cards__nav\">\n                            <div class=\"wp-block-cards__nav-arrow js-wp-block-cards-nav-prev\">\n                                <svg class='edwp-icon edwp-icon--reg js-icon ' aria-hidden='true'>\n                <use xlink:href='#chevron'><\/use>\n            <\/svg>                            <\/div>\n                                                            <div class=\"wp-block-cards__scrollbar js-wp-block-cards-scrollbar\"><\/div>\n                                                        <div class=\"wp-block-cards__nav-arrow js-wp-block-cards-nav-next\">\n                                <svg class='edwp-icon edwp-icon--reg js-icon ' aria-hidden='true'>\n                <use xlink:href='#chevron'><\/use>\n            <\/svg>                            <\/div>\n                        <\/div>\n                    <\/div>\n                <\/div>\n                    <\/div>\n    <\/section>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":54,"featured_media":1758,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":true,"footnotes":""},"expertise":[14],"sector":[],"topic":[],"class_list":["post-3635","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry"],"acf":[],"card":"<article class=\"wp-component-card-insights js-card-link wp-component-card-insights--post\">\n            <div class=\"wp-component-card-insights__image-wrapper\">\n            <img width=\"532\" height=\"532\" src=\"https:\/\/www.ayming.be\/wp-content\/uploads\/sites\/9\/2025\/10\/Sectors-Technology-Digital-Innovation-AdobeStock_1255845284-532x532.jpeg\" class=\"wp-component-card-insights__image post\" alt=\"Enhanced &quot;Thematic&quot; Investment Deduction\" decoding=\"async\" loading=\"lazy\" srcset=\"https:\/\/www.ayming.be\/wp-content\/uploads\/sites\/9\/2025\/10\/Sectors-Technology-Digital-Innovation-AdobeStock_1255845284-532x532.jpeg 532w, https:\/\/www.ayming.be\/wp-content\/uploads\/sites\/9\/2025\/10\/Sectors-Technology-Digital-Innovation-AdobeStock_1255845284-150x150.jpeg 150w, https:\/\/www.ayming.be\/wp-content\/uploads\/sites\/9\/2025\/10\/Sectors-Technology-Digital-Innovation-AdobeStock_1255845284-1096x1096.jpeg 1096w, https:\/\/www.ayming.be\/wp-content\/uploads\/sites\/9\/2025\/10\/Sectors-Technology-Digital-Innovation-AdobeStock_1255845284-698x698.jpeg 698w, https:\/\/www.ayming.be\/wp-content\/uploads\/sites\/9\/2025\/10\/Sectors-Technology-Digital-Innovation-AdobeStock_1255845284-132x132.jpeg 132w\" sizes=\"auto, (max-width: 532px) 100vw, 532px\" \/>                        <span class=\"wp-component-card-insights__arrow\">\n                <svg class='edwp-icon edwp-icon--xsm js-icon ' aria-hidden='true'>\n                <use xlink:href='#arrow'><\/use>\n            <\/svg>            <\/span>\n        <\/div>\n        <div class=\"wp-component-card-insights__content\">\n                    <a\n                href=\"https:\/\/www.ayming.be\/nl\/actueel\/expert-opinie\/verhoogde-thematische-investeringsaftrek-fiscale-hefboom-voor-duurzame-projecten\/\"\n                class=\"wp-component-card-insights__title\"\n            >\n                Verhoogde &#8220;thematische&#8221; investeringsaftrek: Fiscale hefboom voor duurzame projecten            <\/a>\n                                    <div class=\"wp-component-card-insights__meta\">\n                            <div class=\"wp-component-tags wp-component-tags--pill wp-component-content__tags\">\n                            <a\n                href=\"https:\/\/www.ayming.be\/nl\/inzichten\/alle-inzichten\/?expertise=74\"\n                class=\"wp-component-tags__tag\"\n            >\n                Innovation\/R&amp;D            <\/a>\n                        <\/div>\n                                        <a href=\"https:\/\/www.ayming.be\/nl\/inzichten\/expert-mening\/\" class=\"wp-component-card-insights__type\">\n                        Expert opinion                    <\/a>\n                                                    <span class=\"wp-component-card-insights__separator\"><\/span>\n                    <p class=\"wp-component-card-insights__date\">11 maart, 2026<\/p>\n                            <\/div>\n            <\/div>\n<\/article>","_links":{"self":[{"href":"https:\/\/www.ayming.be\/nl\/wp-json\/wp\/v2\/posts\/3635","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.ayming.be\/nl\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.ayming.be\/nl\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.ayming.be\/nl\/wp-json\/wp\/v2\/users\/54"}],"replies":[{"embeddable":true,"href":"https:\/\/www.ayming.be\/nl\/wp-json\/wp\/v2\/comments?post=3635"}],"version-history":[{"count":0,"href":"https:\/\/www.ayming.be\/nl\/wp-json\/wp\/v2\/posts\/3635\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.ayming.be\/nl\/wp-json\/wp\/v2\/media\/1758"}],"wp:attachment":[{"href":"https:\/\/www.ayming.be\/nl\/wp-json\/wp\/v2\/media?parent=3635"}],"wp:term":[{"taxonomy":"expertise","embeddable":true,"href":"https:\/\/www.ayming.be\/nl\/wp-json\/wp\/v2\/expertise?post=3635"},{"taxonomy":"sector","embeddable":true,"href":"https:\/\/www.ayming.be\/nl\/wp-json\/wp\/v2\/sector?post=3635"},{"taxonomy":"topic","embeddable":true,"href":"https:\/\/www.ayming.be\/nl\/wp-json\/wp\/v2\/topic?post=3635"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}