Belgium has published a notice in the Official Gazette that sets out the investment allowance (deduction) rates for investments made during the taxable period relating to the 2024 tax year. The following summarizes the applicable allowance rates for specific investment types made by companies:
- For companies in general:
- 20.5% for investments in patents, environmentally friendly R&D, energy-saving, and air ventilation or purification systems in hotels, restaurants, and bars;
- The following…