Nederlands

Global site
Africa
Americas
Asia Pacific
Europe
Middle East

Services

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...

See Overview

Financial administration & outsourcing
Entrepreneurs who outsource financial administration reduce the number of administrative tasks and consequently have more time and space to focus on growth.
Financial insight
We help you turn financial data into valuable insights that support you in making well-founded decisions. In-depth analyses of your financial situation will help give you a better idea of where you stand and where the opportunities for growth lie, both in the short and long term.
Financial compliance
We make sure your company complies with financial legislation and regulations, with correct financial statements, tax reports and other obligations. From our global network, we support you in managing local and international tax risks.

Advisory

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

See Overview

Impact House by Grant Thornton
Building sustainability and social impact. That sounds good. But how do you go about it in the complex world of stakeholders, regulations and frameworks and changing demands from clients and society? How do you deal with important issues such as climate change and biodiversity loss?
Business risk services
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.
Cyber risk services
What should I be doing first if my data has been kidnapped? Have I taken the right precautions for protecting my data or am I putting too much effort into just one of the risks? And how do I quickly detect intruders on my network? Good questions! We help you to answer these questions.
Deal advisory
What will the net proceeds be after the sale? How do I optimise the selling price of my business or the price of one of my business activities?
Forensic & integrity services
Do you require a fact finding investigation to help assess irregularities? Is it necessary to ascertain facts for litigation purposes?
Valuations
Independent and objective valuations tailored for mergers, acquisitions, and legal matters.

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...

See Overview

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.
IFRS services
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?
ISAE & SOC Reporting
Our ISAE & SOC Reporting services provide independent and objective reports on the design, implementation and operational effectiveness of controls at service organizations.

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...

See Overview

National tax advice
Looking for tax advice in the Netherlands? We help business owners with tailor-made tax advice: from structure and compliance to innovation and sustainability.
International tax advice
Plan to do business abroad? Our international tax advice helps you with structure and compliance, as well as offering new opportunities. Strategic, practical, and future-oriented.
Private wealth services
Our Private Wealth specialists offer strategic and practical solutions. From tax advice to estate planning and financial scenarios, we make sure you make the right choices today, for tomorrow.

Legal services

Proactive and pragmatic: that's how we work. How do I ensure that the agreements between our shareholders are clearly established? What are my rights and...

See Overview

Corporate Law
From the general terms and conditions to the legal strategy, these matters need to be watertight. This provides assurance, and therefore peace of mind and room for growth. We will be pro-active and pragmatic in thinking along with you. We always like to look ahead and go the extra mile.
Employment Law
What obligations do you have with an employee on sick leave? How do you go about a reorganisation? As an entrepreneur, you want clear answers and practical solutions to your employment law questions. At Grant Thornton, we are there for you with clear advice, from contracts and terms of employment to complex matters such as dismissal or reorganisation.
Sustainable legal
At Grant Thornton, we help companies integrate sustainability into their business operations, with sustainable legal at the heart of our approach. We advise on ESG (Environmental, Social, Governance) legislation, and help draft sustainable contracts, implement HR policies, and carry out ESG due diligence in M&A transactions (Mergers and Acquisitions).

Human Capital Services

A strong HR policy is more than just an administrative item, as it drives a healthy and future-proof organisation.

See Overview

HR Services
HR is not an aspect of secondary relevance, rather a strategic factor for success. Yet many organisations struggle with issues regarding personnel policy, absenteeism, terms of employment and legislation and regulations.
Payroll & wage tax
Payment of salaries is not a simple calculation. Laws and regulations constantly change, and mistakes can quickly cause employees to be dissatisfied or lead to tax risks.
Compensation and benefits
The labour market is changing rapidly. Employees want flexibility, a sense of purpose and a good mixture of financial and non-financial benefits.
Pension advisory services
Pension is more than an obligation. It is a strategic term of employment that touches upon your employer brand, financial scope and responsibility to provide for your employees.
Global mobility services
How can you build and evolve a smart global mobility strategy, with policies and processes addressing the complex challenges of managing an international workforce?

Topics

International Business Report

International Business Report

The International Business Report (IBR) is the world’s largest and most authoritative survey of mid-market businesses.

See Overview

Industries

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...

See Overview

Family businesses

Family businesses occupy a unique position, in the Netherlands as well as worldwide. They are seen as a (stable) engine of the economy. This is characterized,...

See Overview

Financial Services

The financial services sector is evolving rapidly, driven by increasing regulatory demands, technological advancements, and shifting client expectations.

See Overview

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...

See Overview

Energy Investment Allowance

Does the Energy Investment Allowance apply to you?

By:

Danny Niesing,

Pierre Docx

22 Feb 20244 min read

Does the Energy Investment Allowance apply to you?

Does your organization invest in CO2 reduction, energy-efficient technologies and sustainable energy? Then you may qualify for the Energy Investment Allowance (EIA). The EIA is an attractive fiscal scheme that encourages entrepreneurs to invest in energy-saving or sustainable assets. In addition to reducing your energy consumption and emissions, you also benefit from tax advantages. But which assets are eligible for the EIA and what are the conditions for an investment to qualify for the EIA?

Contents

When does the EIA apply?

You can use the EIA for investments made in The Netherlands in assets or technologies that are energy-efficient and/or save CO2. The EIA applies to assets listed on the so-called Energy List. This is an annually updated list of techniques and devices that save energy or generate sustainable energy. The energy list consists of two categories:

Generic assets: general techniques applicable in many sectors, such as LED lighting, heat pumps, or solar panels.
Specific assets: include techniques that can only be used in certain sectors or situations, such as a biomass gasifier, a cogeneration plant or a wind turbine.

What are the conditions of the EIA?

To qualify for the EIA an investment must meet several conditions:

The asset must be new and not previously used.
The asset must cost at least 2,500 euro.
The asset must also be reported to the Dutch Enterprise Agency (RVO) within three months of entering into the investment obligation.
The asset must meet the technical requirements listed on the energy list.

It should be noted that the Environmental Investment Allowance (MIA) and the discretionary depreciation (VAMIL) have their own environmental list. There is some overlap with the EIA and the benefits differ from the EIA. Note: you cannot apply for both the MIA and EIA for the same investment!

How much benefit does it provide you?

The EIA reduces taxable result and thus the tax burden, resulting in a shorter payback period for the investment. Additionally, the investment leads to a lower energy bill and a smaller ecological footprint. So, the EIA is beneficial for both your wallet and the environment.

The amount of the EIA depends on the percentage applicable to the asset. With the EIA your tax benefit for qualifying investments can be up to 40 percent of the investment amount. The percentage is determined annually by the government and may therefore change.

Calculation example for 2024:

Suppose you make an investment of 1,000,000 euro in energy-saving technologies and qualify for the EIA. With a deduction percentage of 40 percent, you can deduct 400,000 euro from your taxable profit. This means you pay 103,200 euro less tax for 2024 with a (maximum) corporate tax rate of 25.8 percent!

How do I apply for EIA?

To apply the EIA you must:

Report your investment to RVO.nl within three months of entering into the obligations. You do this via the eLoket with your eHerkenning.
You will then receive confirmation that you must keep with your administration.
Then you declare the EIA in your income tax or corporate tax return.
The Dutch Tax Administration will then decide on your declaration and may seek advice from RVO.nl.

Need advice?

Of course, Grant Thornton is here to provide you with more information or to support you in the possible application of the EIA. Would you like to know more about the possibilities of sustainable investments? Our specialists are happy to explore the possibilities with you to make your company more sustainable and achieve attractive tax incentives. They are also happy to assist you in cashing in on the right investment facilities in your tax return.

Are you interested in Sustainable Tax and want to read more about incentives to drive your ESG goals?

Does the Energy Investment Allowance apply to you?

When does the EIA apply?

What are the conditions of the EIA?

How much benefit does it provide you?

How do I apply for EIA?

Need advice?

CONNECT

ABOUT

LEGAL

Does the Energy Investment Allowance apply to you?

When does the EIA apply?

What are the conditions of the EIA?

How much benefit does it provide you?

How do I apply for EIA?

Need advice?

Related Insights