Sustainable tax

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Sustainable and bright financial future

Firstly, a sustainable business must ensure the necessary short-term needs are met while securing its long-term value creation and ensuring the organisation stays future-proof. Not only should the company have a positive impact on the environment and society as a whole, it also has a strong brand image, with employees who are engaged in the process, as well as ensuring cost savings where possible. This can include various tax benefits, for instance, in the form of grants or subsidies, or other tax rebates.

At the same time, several requirements need to be met, for example, on cost-increasing items, environmental taxes on activities that cause pollution, penalties, and the increasing demands placed on financial reporting. Our team offers advice on responsible tax compliance, the development of an efficient sustainability strategy, and how to capitalise on opportunities that arise within this framework.

Governments worldwide are increasingly placing higher demands on sustainability and transparency, including through tax measures that promote ethical business practices, fair compensation, and social responsibility. As a result, business owners are faced with a range of different challenges. Companies that consistently meet these requirements benefit from greater stability and predictability, enhancing their reputation in the process. Transparency and compliance make predicting tax obligations and making strategic investment decisions easier.

How do we help you?

Our team carries out a ‘health check’ on your tax strategy. We evaluate current policies, with sustainability in mind, aiming to address challenges and identify opportunities.

We analyse all aspects of the relevant measures concerning your business, and we provide you with expert guidance in dealing with the tax implications surrounding these measures.

We also offer guidance on transparent financial reporting. Global standards are changing rapidly, and the higher demands are being placed on transparency in (sustainability) financial reporting and communications. Our knowledge and expertise ensure that your company is always up to date.

We assist in compliance with your business's various tax and sustainability measures. Based on this guidance, your company can ensure that societal expectations and standards are met.

What do we offer?

Advice on the impact of sustainability measures.
Assistance with the request process and application of tax schemes (e.g. EIA, MIA, Vamil, WBSO, Innovation Box).
Support in establishing the necessary transparency requirements. This includes (public) CbCR, the Global Minimum Tax Act (Pillar Two), and transparency legislation such as DAC guidelines and ATAD.
Guidance when it comes to meeting CBAM obligations (“Carbon Border Adjustment Mechanism”) and compliance with the EU's Deforestation Regulation of “EUDR”.
Our one-stop-shop approach assists in building corporate social responsibility, capitalising on opportunities and meeting increasingly stringent transparency requirements.

How does it benefit you?

Organising your sustainability strategy in the right way increases your access to capital, reduces risk and manage the increased reporting requirements involved.

Sustainable tax strategies create trust with investors and stakeholders, as well as making a fair contribution to society.

Sustainable investments take advantage of the available facilities. This way your company does not miss out on the various benefits available.

Advantages

Make the most of potential subsidies and tax benefits available for sustainable investments.
Compliance with fiscal and sustainability obligations prevents unpleasant surprises further down the line.
Transparency reports prevent reputational damage and clarify external communications.
Long-term durability, which improves competitive position.
Stronger position towards investors and stakeholders
Tax strategy that grows hand-in-hand with your ambitions.

Do you have any questions for us?

Contact one of our specialists for more information about the services we provide.

Why choose for Grant Thornton?

Grant Thornton Netherlands is a member of Grant Thornton International Ltd (GTIL), one of the world's largest networks (#7) of independent accounting and advisory firms, with 76,000 professionals in 156 markets. From eight Dutch offices, more than 700 professionals support our clients with advice and guidance in the fields of accountancy, tax, and (financial) advisory. We deliver world-class expertise in a way that seamlessly aligns with each client's unique situation. We operate from a solid foundation with a flexible and results-driven mindset.

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Frequently asked questions and answers

What tax schemes are available in relation to sustainable investment?

Several tax schemes in the Netherlands help reduce the cost of sustainable investments. The most well-known are the Energy Investment Allowance (EIA), Environmental Investment Allowance (MIA), and Random Depreciation of Environmental Investments (Vamil).

With the EIA, you can deduct up to 40 per cent of the investment costs in energy-efficient techniques and sustainable energy solutions from your taxable profit.
The MIA allows you to deduct up to 45 per cent of your investment costs in environmentally friendly business assets from your taxable profit.

The Vamil scheme allows you to write off up to 75 per cent of the same investment at any time. These schemes are intended to make sustainable choices more appealing from a fiscal standpoint.

Dutch law also provides for a scheme known as the Innovation Box, in which profits arising from innovation from products or processes developed in-house, with an R&D statement or patent, are taxed at a rate of 9 per cent under certain conditions.

The application process for these schemes requires careful preparation and alignment with the latest requirements and conditions set out by the Netherlands Enterprise Agency (RVO). We are happy to support you in making the right choices and optimising the use of these schemes.

How do I process sustainable and innovative investments in my tax returns?

Processing sustainable and innovative investments in your tax return requires a careful and timely approach. First of all, as soon as you have an investment proposition, it is important to start applying for the EIA, MIA and Vamil on time.

Within three months of the prospective investment arising, the EIA, MIA or Vamil application must be made to the Netherlands Enterprise Agency (RVO). The RVO will assess the application and may request additional information.

Once it has been approved, you will receive a code reference number that can be used on the tax return. Sustainable investments, such as solar panels, insulation or circular production, are then included as assets in the balance sheet. The EIA and the MIA then allow a deduction on taxable profit, while the Vamil allows an arbitrary depreciation of up to 75 per cent on the capitalised asset.

In addition to these schemes, when it comes to such innovation projects, it is essential to apply for the WBSO (Dutch R&D tax credit scheme) in good time. The WBSO allows for a reduction in costs made for research and development, for example, through a reduction in payroll taxes.

Strengthen your ESG profile

Profits from these innovations can then be transferred to the Innovation Box, whereby they are taxed at a reduced corporate income tax rate of 9 per cent, provided certain conditions are met. Combining these schemes can significantly increase the tax benefit for your company.

Make sure you properly document all investments and innovation projects. Confirm and record when the investments were made, which schemes they fall under, the reference numbers you’ve received, how many hours are spent on innovation, and what social or innovative purposes the investments support. This contributes to transparent and future-proof reporting.

Correct reporting not only helps you take advantage of tax benefits but also strengthens your ESG profile and makes your company more attractive to investors. We are happy to support you in the correct and strategic processing of sustainable and innovative investments, so you can take full advantage of the available tax schemes.

Does my business fall within the scope of CBAM, and how do I file the necessary returns?

The CBAM is set to be drastically reduced in terms of its scope. CBAM applies to companies that import high CO2-emitting products into the EU, such as steel, iron, cement, aluminium, electricity and fertiliser, and certain derivative products such as iron screws or aluminium profiles, among others. As of 2026, it is expected that companies importing more than 50 tonnes of the abovementioned goods annually will be required to pay a carbon tax on emissions generated in the production of these goods outside the EU.

If you fall within this scope, you must file quarterly returns through a portal made available by the EU. This may be based on default rates or actual rates. We would be happy to help you assess the impact CBAM has on your business and prepare and submit CBAM reporting to optimise your business processes and operations.

How does the European Regulation on Deforestation-free Products (EUDR) impact my organisation?

The EUDR prohibits the import and trade of products derived from illegally logged forests into the EU market. Compliance with the EUDR is mandatory for products (commodities) such as livestock, palm oil, soy, cocoa, coffee, rubber and timber, and derivative products such as leather, chocolate and processed palm oil products.
The EUDR distinguishes between "operators" (those who directly import these goods) and "traders" (those who further distribute the goods within the EU).

To ensure that the goods your company imports and/or sells have not been illegally sourced and that they are permitted within the EU market, your company must apply for a due diligence identification number. This number can be used to verify that the goods meet EUDR standards and can legally enter the EU market. Every trader in the supply chain must keep this due diligence identification number and meet further requirements depending on the size and scale of the company.

Grant Thornton offers several packages in which we evaluate the EUDR compliance obligations for your business, provide compliance support, and give strategic advice on efficient and compliant reporting.

What role does openness in fiscal strategy and policy play in strengthening societal trust?

Openness and transparency regarding your tax position are essential in building societal trust. Transparency about fiscal policy and contributions enables companies to demonstrate that they take their social impact seriously and strive to contribute fairly to society. This prevents speculation about tax avoidance and shows that tax schemes are genuinely used for sustainable growth and innovation.

Transparency enhances an organisation's credibility and reputation, and allows stakeholders to monitor and assess its policies. At a time of increasing focus on the contributions businesses make to society, openness about fiscal strategy is increasingly important for maintaining trust from all parties involved, including customers, investors, and society as a whole.

Pillar Two, the OECD's global minimum tax regime, requires multinational corporations with sales of €750 million or more to report and pay a minimum effective tax rate of 15% per jurisdiction, through rules such as the GloBE Model Rules, in addition to existing transparency requirement such as Mandatory Disclosure Rules (MDR), (public) Country-by-Country Reporting (CbCR), automatic exchange of tax information, and documentation requirements around hybrid mismatches.

In addition, more and more companies voluntarily opt for transparency through reporting according to international standards such as the GRI Tax Standard.