On 27 March 2015, Belgium published in its Official Gazette the investment allowance rates for the 2015 tax year. The following summarizes the applicable allowance rates for specific 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 ves…