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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). You can then offset your investments against your personal or corporate income tax. You can claim the allowance in respect of all assets included in the annual Energy and environmental investment list (Milieulijst) (in Dutch) of the Netherlands Enterprise Agency (RVO). Annually you can submit a proposal for business resources that are not currently on this list.
RVO has made brochures (in Dutch) for the industry, agriculture and horticulture, transport, ICT, catering and recreation sectors, supermarkets and business premises. In the brochure you can see for each sector which energy techniques the EIA applies to.
When do you qualify?
- Your company is liable for tax and established in the Netherlands.
- The minimum amount of your investment is €2,500.
- 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 the EIA and 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 how to apply for EIA at RVO's website.