Belgium has published the investment allowance rates for the 2014 tax year in the Official Gazette of March 26th 2014. The following summarizes the applicable allowance rates for various investment types made by companies.
- 13.5% for investment in patents, environmentally friendly R&D, and energy saving and ventilation systems in hotels, restaurants and bars
- 3% for investment in recycling of packing materials
- 20.5% for investment in safety by small companies
- 30% for investment in seagoing ve…