Belgium has published Notice 2018/11763 in the Official Gazette, which sets out the investment allowance rates for the 2019 assessment year (2018 tax year). The following summarizes the applicable allowance rates for specific investment types made by companies:
For companies in general:
- 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 containers…