Belgium has published Notice 2017/11103 in the Official Gazette, which sets out the investment allowance rates for the 2017 tax year (2018 assessment year). The following summarizes the applicable allowance rates for specific investment types made by companies:
For all companies:
- 13.5% for investments in patents; environmentally friendly R&D; and energy saving and ventilation systems in hotels, restaurants and bars; and
- 3% for investments encouraging recycle/reuse of packing materials.…