Tax deduction for investment
An enterprise that carries out an investment in the creation or expansion of its activities may, under certain conditions, obtain a one-off investment rebate of 8 % (it can be deducted from the taxable profit). To encourage new investments, the deduction was increased to 20 % for new investments made from 1 January 2018 to 31 December 2019. This rate applies to small companies as well as to sole traders and liberal professions.
Moreover, environmentally-friendly and energy-saving investments - i.e. R&D on new products and future-oriented technologies - can benefit from a higher deduction rate.
The support is available through Belgian tax authiorities - FOD Financiën (https://financien.belgium.be).