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You want your attention to be on growing and developing your company. You require (financial) advice about issues such as: whether to take care of your...

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Outsourced compliance services comprises the total financial compliance of your business, in accounting, financial reporting, payroll, legal and various tax reporting obligations. We can make sure you don’t have to worry.

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On 26 October 2023, the Dutch House of Representative (Tweede Kamer) voted in favour of two amendments which will likely alter the current 30% tax ruling facility.

Louis de Vries

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Advisory

Everyone – companies, entrepreneurs and individuals – has to deal with taxes. A complex system of payments and levies, tax regimes also offer opportunities for...

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Minimize risk, maximize predictability, and execution Good insights help you look further ahead and adapt faster. Whether you require outsourced or co-procured internal audit services and expertise to address a specific technology, cyber or regulatory challenge, we provide a turnkey and reliable solution.
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Finding a suitable match at the most optimum terms. That, in a nutshell, aptly describes the objective of mergers and acquisitions. To most businesses mergers or acquisitions are not standard daily practice. It is, however, for the professionals at Grant Thornton! Seeking their services will add value instantly.
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Audit & assurance

Reliability of information. The way in which reliable information is produced. That is what assurance is all about. It is crucial for information to be...

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Auditing of annual accounts
You are answerable to others, such as shareholders and other stakeholders, with regard to your financial affairs. Financial information must therefore be reliable. What is more, you want to know how far you are progressing towards achieving your goals and what risks may apply.
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Financial reporting in accordance with IFRS is a complex matter. Nowadays, an increasing number of international companies are becoming aware of the rules. But how do you apply them in practice?
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The SOx legislation dictates that management is structurally accountable for reporting on the internal control relevant to the financial statements.

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Tax

Do you have an ambitious international company? And do you want to stay ahead of the competition? Then you need to be able to rely on the best international...

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International corporate tax
The Netherlands’ tax regime is highly dynamic. Rules and the administrative courts raise new challenges in fiscal considerations on a nearly daily basis, both nationally and internationally.
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On 1 January 2024 the European Union will introduce a new tax law named “Pillar Two”. These new regulations will be applicable to groups with a turnover of more than EUR 750 million.
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Our corporate lawyers can advise and support you with regard to a wide range of areas at both national and international level.

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Real estate & construction

Real estate & construction

The building and real estate sector is facing a lot of challenges. Improving sustainability, innovation, but also transformation are important themes. By...

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Transport & logistics

The Netherlands is a real trading country, due to its location, infrastructure and the highly-educated population. The port of Rotterdam, the biggest port in...

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Maritime sector
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EIA and Energy Taxes

Changes to EIA and Energy Taxes from 2024

By:

Timothy Majoor,

Johan Loo

28 Sep 20233 min read

On Budget Day, the government announced several modifications in the realm of the Energy Investment Allowance (EIA) and energy taxes. What changes should you consider from 2024? We have outlined them for your reference.

Contents

Reduction in the Energy Investment Allowance (EIA)

If your company invests in energy-efficient assets and technologies, please take note of these two alterations in the Energy Investment Allowance (EIA) from 2024:

Reduction in Deduction Percentage
Starting from the fiscal year 2024, there will be a reduction in the deduction percentage. You will only be able to deduct 40 percent (instead of the previous 45.5 percent) of your investment costs from your taxable income.
Extension of the EIA
The 'horizon clause' (end date) for the EIA has been extended to January 1, 2029. This extension also applies to the VAMIL and MIA.

Under what conditions can you apply the EIA?

The EIA is a fiscal deduction scheme that offers immediate financial benefits for investments in energy-saving assets and sustainable energy. However, your investments must meet certain conditions:

Your investment must be a minimum of 2,500 euros per asset.
The asset must not have been previously used.
The asset must be listed on the RVO energy list. Assets that are not on the energy list but still save energy or fossil fuels and meet specific savings criteria may also qualify for the EIA. You cannot apply both the EIA and the environmental investment deduction to a single investment.
Costs of an energy audit can also be included under certain conditions.

Changes in Energy Taxes

To promote energy efficiency and sustainability, a number of changes in energy taxes have been announced for businesses and specific sectors. These taxes increase the costs of your energy consumption and are intended to motivate you to use less energy. Here is an overview of the key updates.

Greenhouse Horticulture: Abolition of Reduced Rates and Exemptions

The plan is to abolish the reduced rate for greenhouse horticulture and to limit the exemption from energy tax for the use of natural gas in electricity generation. These reduced rates will be gradually phased out between 2025 and 2030. This supports the energy transition and increases government revenue.

Please note!

The European Commission must still approve the gradual reduction of the reduced gas rates. If this does not happen, the government will abolish the reduced rates directly from 2025! The government is also ending the exemption from energy tax for metallurgical and mineralogical processes. This is intended to further encourage sustainable practices in greenhouse horticulture and industry.

Greenhouse Horticulture: Introduction of CO2 Tax

In addition to the changes in energy tax, the government proposes to introduce a CO2 tax for the greenhouse horticulture sector from 2025. This is aimed at ensuring the tightened residual emission target of 4.3 million tons by 2030.

Limitation of Electricity Generation Exemption

From 2025, the government will gradually limit the exemption from energy tax for the use of natural gas and electricity for electricity generation and partially abolish the exemption for electricity. To prevent operators of medium-sized installations from being obligated to pay tax as a result, a different treatment applies to them.

Splitting of the First Bracket

Starting from January 1, 2024, the first brackets for gas and electricity in energy tax will be split. Currently, the first gas bracket ranges from 0 to 170,000 m3.

The amendment sets the boundary between the new first and new second brackets at 1,200 m3. The government proposes to adjust this boundary to 1,000 m3. This provides significant financial advantages to many households and encourages reduced gas consumption. At present, the government is not changing the rates of the brackets. Therefore, the new first and second brackets will remain equal on January 1, 2024, and there will effectively be a single rate for consumption up to 170,000 m3.

Prepare Thoroughly for These Changes!

These new measures in energy taxation primarily affect specific sectors. Therefore, we advise you to prepare thoroughly! Our specialists are ready to provide you with guidance on this matter.

Contact one of our specialists

Changes to EIA and Energy Taxes from 2024

Reduction in the Energy Investment Allowance (EIA)

Under what conditions can you apply the EIA?

Changes in Energy Taxes

Greenhouse Horticulture: Abolition of Reduced Rates and Exemptions

Greenhouse Horticulture: Introduction of CO2 Tax

Limitation of Electricity Generation Exemption

Splitting of the First Bracket

Prepare Thoroughly for These Changes!

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