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If you have a company in the Netherlands and you invest in energy-efficient technologies or assets, you may be eligible for the Energy Investment Allowance (Energie-investeringsaftrek, EIA).
As of 1 January 2020 the Energy Investment Allowance also applies to investments which reduce CO2 emissions such as heat infrastructure. You can then offset 45% of your investments against your personal or corporate income tax. You can claim the allowance for all assets included in the annual Energy List compiled by the Netherlands Enterprise Agency. Annually you can submit a proposal for business resources that are not included on this list.
The Netherlands Enterprise Agency has published leaflets (in Dutch) for the industrial, agricultural and horticultural, transport, ICT, catering and recreational sectors, supermarkets and business premises. The brochures list which energy technologies are eligible for the Energy Investment Allowance according to sector. You can also consult the energy investment allowance FAQ for more information.
When do you qualify?
- Your company is liable for tax and established in the Netherlands.
- The minimum amount of your investment is €2,500.
- Your investment does not exceed €124 million.
- You hold the required licences. The licences required depend on your investment.
- The asset is not yet in general use in the Netherlands.
- You do not simultaneously apply for the EIA and environmental investment allowance (MIA) or SDE+ schemes.
If you sell or give away the business assets within 5 years after your investment and the total value exceeds €2,300, you must repay a proportion of the allowance via the disinvestment surcharge. For further information, please contact the Dutch Tax and Customs Administration (Belastingdienst).
How to apply?
Please read the information on applying for the EIA at RVO.nl.