Belgium has published Notice 2019/011643 in the Official Gazette, which sets out the investment allowance rates for the 2020 assessment year (2019 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 air ventilation or purification systems in hotels, restaurants, and bars; and (20% for investments made from 1 Janu…