National: Tax regulation mechanism (tax deduction on investments costs for companies)
Updated: 08.02.2019
Author: Stijn Anciaux
Entitled companies may reduce their taxable profit by a fixed percentage of their investment in renewable energy installations.
Eligible technologies
The regions are responsible for determining whether renewable energy installations are eligible or not (Art. 49 AR/CIR 92 referring to Annex II). The categories of eligible investments are listed within the appendix 1 of the form CEB 2 available in each region and referring to Annex II of AR/CIR 92.
| Biogas | Eligible |
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| Biomass | Eligible |
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| Solar thermal energy | Eligible |
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| Hydrothermal energy | Eligible |
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Amount
The tax deduction amounts to 13.5% of the investment value for the fiscal year 2018 (Avis relatif à la déduction pour investissement)
Addressees
Commercial, industrial or agricultural companies, as well as holders of liberal professions.
Procedure
Process flow | - Tax deductions on investments costs can be claimed through the tax return.
- A certificate regarding investments for energy saving devices is necessary. Depending on the investment location, the regions of Wallonia, Flanders or Brussels will deliver the certificate. The competent administration departments of the regions are to be found in the notice of the federal tax administration regarding the tax deduction on investments.
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Competent authority | The Federal Public Service FINANCES (Service Public Fédéral des Finances) is the competent authority. |
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Distribution of costs
| State | The tax deduction is financed from the national budget. |
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Belgium
