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Investment deduction (2018)

Rates (assessment year 2019)

A. Standard rate  
Individuals and SMEs (art. 15 Company Code) 20%
   
B. Increased rates  
Energy-saving investments 13,5%
R&D new products/technologies (*) 13,5%
Patents (*) 13,5%
Digital assets 13,5%
Investments in security 20,5%
Investments in ships 30,0%
   
C. Spread deductions (individuals) 10,5%
   
D. Increased spread deduction  
R&D new products/technologies (*) 20,5%
   
E. Assets used for production of reusable packing 3%

(*) Companies may apply a tax credit for R&D

 

Use of carry forward (assessment year 2019)

 

Invest. deduction of prior ass. years ≤ €3.966.260,00 > €3.966.260,00
  ≤ €1.983.130,00 (*) > €1.983.130,00 (*)
Per ass. year Max. €991.570,00 25% of total carry forward
  Max. €495.780,00 (*)  25% of total carry forward

(*) if taxpayer opted for tax credit for R&D

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Jos Goubert
Director

Tax Knowledge Dept.
Brussels

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