Investment Allowance in 2015
The Dutch investment allowance regime has been set up with the aim of fostering investments being made in operating assets. There are three categories of investment allowance: that of the Small Scale Investment Allowance (Dutch acronym: KIA), that of the Energy Investment Allowance (Dutch acronym: EIA) and that of the Environmental Investment Allowance (Dutch acronym: MIA). Below please find a breakdown of the amounts prevailing throughout 2015.
Small Scale Investment Allowance (KIA)
This allowance is available for investments in operating assets ranging from € 2,300 (unchanged from 2014) to € 309,693 (2014: € 306,931). The minimum investment per operating asset has been fixed at € 450. No Small Scale Investment Allowance is available for investments in residential properties, moveable or immoveable properties that are being let, passenger cars, goodwill, concessions and licences, inter alia. Energy-efficient passenger cars were scrapped from the Small Scale Investment Allowance scheme with effect from 2014.
Energy Investment Allowance (EIA)
The Energy Investment Allowance rates applying to investments in energy-saving operating assets have remained unchanged from last year, at 41.5% of the amount invested to a maximum of € 119 million (2014: € 118 million). The amount invested per operating asset is required to amount to € 2,500 (unchanged from 2014) as a minimum in order for Energy Investment Allowance to apply.
Environmental Investment Allowance (MIA)
The Environmental Investment Allowance rates for investments in operating assets qualifying as environmental investments are as follows (unchanged from 2014):
- “Category 1” environmental investments: 36%,
- “Category 2” environmental investments: 27%,
- “Category 3” environmental investments: 13.5%.
A minimum value of € 2,500 per investment, per operating asset has applied since 2014. The maximum amount qualifying for Environmental Investment Allowance has been fixed at € 25 million.