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If you have a business in the Netherlands and you invest in environmentally friendly business resources, you may be able to use the Random depreciation of environmental investments scheme (Willekeurige afschrijving voor milieu-investeringen, VAMIL). The scheme means that you may write off a random percentage of the costs of business resources for a random year. You can achieve a liquidity or interest advantage in this way. The following costs are eligible for depreciation:
- purchase costs;
- production costs, which are the costs you would incur if your company produced the business asset itself;
- modification costs and/or the cost of purchasing new components.
You can apply the VAMIL scheme in addition to the Environmental investment allowance (MIA).
When do you qualify?
- Your company must be registered in the Netherlands and liable to pay tax in the Netherlands.
- You must invest in a business asset that is on the Environment List (Milieulijst tool) drawn up each year by the Ministry of Infrastructure and Water Management.
- You invest at least €2,500 per year.
How to apply?
If you wish to use this scheme, you must notify the Netherlands Enterprise Agency within 3 months of having purchased the business resource. You can also declare this investment in your tax return.