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Please note: this measure has been withdrawn retroactively on 28 May 2021.
What were the changes?
Because of the corona crisis, the government decided to help employers invest in their businesses. For this purpose, they introduced an incentive: the job-related investment reduction (BIK). If you were to make an investment, if for example you wanted to purchase a new machine, computer system or an electric commercial vehicle, you would be able to offset part of the expenses against your payroll taxes.
- For investments up to €5,000,000 per calendar year the reduction was set to be 3.9% of the investment sum.
- For investments over €5,000,000 per calendar year the reduction was set to be 1.8% of the investment sum.
The investement reduction would only apply to new investments in company assets for which you entered the investment obligation on or after 1 October 2020. You should have paid for the investment in full between 1 January 2021 and 31 December 2022 and you should have started using it within 6 months after payment. For all applications a minimum of €1,500 per asset and €20,000 per application was set.
- employers who invest