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News 21st of November 2022 By Michaël Lagrou

Temporary increase in ordinary investment deduction rate to 25% no longer applicable in 2023

Temporary increase in ordinary investment deduction rate to 25% no longer applicable in 2023

Temporary increase in investment deduction rate to address economic crisis

Eligibility for investment deduction

  • +Be made by natural persons realising profit or benefit or by ‘small’ enterprises (pursuant to the Belgian Company Code, Article 1(24), paragraphs 1-6)
  • +Pertain to tangible or intangible fixed assets depreciable over a period of at least three years
  • +Be actually and solely used in Belgium for professional purposes
  • +Be newly acquired or achieved during the taxable period. In other words, the items must either have come into the company’s possession in actuality or the taxpayer must have become the legal owner through a completed purchase transaction with immediate transfer of ownership in this period, even if they were not yet delivered and/or paid for.
  • +Investments in assets acquired or achieved with the aim of transferring the right of use to a third party, but not if this party is a taxpayer who could claim the investment deduction themselves.

Ordinary investment deduction’s temporary increase almost over

Now is the time to invest

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We base our advice on current legislation, interpretations and legal doctrine. This does not prevent the administration from being able to challenge it or to change existing interpretations.
Michaël Lagrou
Michaël Lagrou