If you invest in environmentally friendly assets, you may be entitled to environmental investment allowance (MIA) and sometimes also to random depreciation on environmental investments (VAMIL). The asset must then be listed on the environmental list. The MIA is a deduction from taxable profit of up to 36% and thus provides a hefty tax benefit (the exact deduction percentage can be found in the environmental list).
That you should check carefully whether your investment really fully meets the description in the environment list was demonstrated in a case before the District Court of The Hague. The interested party in that case, a hotel-restaurant, had invested in a renovation of its restaurant and kitchen. This was subject to the MIA in the year in question (2010) on condition that only approved types of wood were used. However, this was not the case, as other wood had been used for €8,000.
The Court ruled that therefore the MIA could not be applied for the entire amount of the €1,000,000 investment. The fact that only a small amount of wrong wood was involved did not alter this. Also, neither the NL Agency nor the Tax Administration had to point out to the interested party that the use of the wrong wood could have been repaired. According to the court, the entrepreneur himself is responsible for ensuring that the correct types of wood are used.