A point of attention for the last two months of this year is the investment deduction. On the basis of this scheme, an additional deduction can be claimed if an investment is made in a business asset.
Table 2019 (amounts in EUR)
| Investment amount | Additional investment deduction |
| – 2.300 | – |
| 2.300 – 57.321 | 28% |
| 57.321 – 106.150 | € 16,051 |
| 106.150 – 318.449 | € 16.051 -/- 7,56% van investeringen boven 106.150 |
| 318.449 – | – |
Example
- This year € 2,000 (excluding VAT) has already been invested.
- An extra investment of € 450 (excluding VAT) leads to an extra deduction of € 686 (28% of € 2,450).
- And since the asset itself can be depreciated, the extra investment of € 450 (over the total depreciation period) results in an additional deduction of € 1,136 (€ 450 + € 686).
If you are considering making a useful investment for your company and the threshold of EUR 2,300 for this year has not yet been reached, we advise you to make this extra investment before the end of the year. If you have any questions about the (timely) application of the investment deduction, we will of course be happy to assist you.
