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Because of the corona crisis, the government has decided to help employers invest in their businesses. For this purpose, they have introduced an incentive: the job-related investment reduction (BIK). If you make an investment, if for example you purchase a new machine, computer system or an electric commercial vehicle, you will be able to offset part of the expenses against your payroll taxes.
- For investments up to €5,000,000 per calendar year the reduction is 3.9% of the investment sum.
- For investments over €5,000,000 per calendar year the reduction is 1.8% of the investment sum.
The investement reduction only applies to new investments in company assets for which you entered the investment obligation on or after 1 October 2020. You must have paid for the investment in full between 1 January 2021 and 31 December 2022 and you must start using it within 6 months after payment.
For all applications a minimum of €1,500 per asset and €20,000 per application is set.
You can apply from 1 September 2021 (in Dutch), at most 4 times a year (once each quarter).
- employers who invest
It is expected you can apply from 1 September 2021.
The European Commission has yet to approve this measure. After endorsement by the EC, the Netherlands Enterprise Agency (Rijksdienst voor Ondernemend Nederland, RVO, in Dutch) will execute the measure. As yet RVO is unable to answer questions regarding this measure: the contents of the measure have not yet been established and the EC has yet to approve.
Please note: The effective date of this measure is not yet final. Entry into force is subject to its passing through the upper and lower houses of parliament or proclamation of the Order in Council (Algemene Maatregel van Bestuur, AMvB) or ministerial decree and publication in the Staatsblad or the Staatscourant(in Dutch).