{"id":140,"date":"2015-01-09T13:41:26","date_gmt":"2015-01-09T12:41:26","guid":{"rendered":"https:\/\/vwg.nl\/uncategorized\/investeringsaftrek-in-2015\/"},"modified":"2026-03-03T10:32:24","modified_gmt":"2026-03-03T09:32:24","slug":"investment-deduction-in-2015","status":"publish","type":"post","link":"https:\/\/vwg.nl\/en\/investeringsaftrek-in-2015\/","title":{"rendered":"Investment deductions in 2015"},"content":{"rendered":"<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-large wp-image-921\" src=\"https:\/\/vwg.nl\/wp-content\/uploads\/20150109_printer-voor-KIA_VWGNijhof-1024x384.jpg\" alt=\"20150109_printer for KIA_VWGNijhof\" width=\"1024\" height=\"384\" \/><\/p>\n<p>The investment deduction scheme is designed to encourage investment in business assets. There are three forms of investment deduction: small-scale investment deduction (KIA), energy investment deduction (EIA) and environmental investment deduction (MIA). The amounts for 2015 are as follows.<\/p>\n<p><strong>Small-scale investment deduction (KIA)<\/strong><br \/>\nFor investments in business assets, KIA can be enjoyed if the investment amount is between \u20ac2,300 (2014: ditto) and \u20ac309,693 (2014: \u20ac306,931). A minimum investment amount per asset of \u20ac450 applies.<br \/>\nNo KIA is granted on investments in residential property, leased movable and immovable property, passenger cars, goodwill, concessions and licences, among others. With effect from 2014, fuel-efficient passenger cars are no longer eligible for KIA.<\/p>\n<p><strong>Energy investment allowance (EIA)<\/strong><strong><br \/>\n<\/strong>The EIA rates for investments in energy-saving assets have not changed. The EIA amounts to 41.5% of the investment amount. The maximum investment amount on which a deduction is granted is \u20ac119 million (2014: \u20ac118 million). To be entitled to EIA, the investment amount per business asset must be at least \u20ac2,500 (2014: ditto).<\/p>\n<p>The investments eligible for EIA can be found on the <a title=\"Energy list\" href=\"http:\/\/www.rvo.nl\/sites\/default\/files\/2014\/12\/Energie%20investeringsaftrek%20-%20Energielijst%202015.pdf\" target=\"_blank\" rel=\"noopener\">Energy list 2015<\/a>.<\/p>\n<p><strong>Environmental investment allowance (MIA)<\/strong><\/p>\n<p>The rates of the MIA for investments in assets designated as environmental investments have not changed.<\/p>\n<ul>\n<li>For environmental investments belonging to category I : 36%;<\/li>\n<li>For environmental investments belonging to category II : 27%;<\/li>\n<li>for environmental investments belonging to category III: 13.5%.<\/li>\n<\/ul>\n<p>From 2014, a minimum investment amount per asset of \u20ac2,500 will apply. There is a maximum amount of \u20ac25 million over which MIA is granted.<\/p>\n<p>The investment eligible for MIA can be found on the <a title=\"environmental list\" href=\"http:\/\/www.rvo.nl\/sites\/default\/files\/2014\/12\/Brochure%26Milieulijst%202015.pdf\" target=\"_blank\" rel=\"noopener\">Environmental List 202015<\/a>.<\/p>\n<p>These assets may also qualify for random depreciation (vamil).<\/p>\n<p>&nbsp;<\/p>","protected":false},"excerpt":{"rendered":"<p>De regeling van de investeringsaftrek is bedoeld om de investeringen in bedrijfsmiddelen te bevorderen. Er zijn drie vormen van investeringsaftrek: kleinschaligheidsinvesteringsaftrek (KIA), energie-investeringsaftrek (EIA) en milieu-investeringsaftrek (MIA). De bedragen voor 2015 zijn als volgt. Kleinschaligheidsinvesteringsaftrek (KIA) Voor investeringen in bedrijfsmiddelen kan KIA worden genoten indien het investeringsbedrag ligt tussen \u20ac 2.300 (2014: idem) en \u20ac [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-140","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"acf":[],"_links":{"self":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts\/140","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/comments?post=140"}],"version-history":[{"count":1,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts\/140\/revisions"}],"predecessor-version":[{"id":2153,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts\/140\/revisions\/2153"}],"wp:attachment":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/media?parent=140"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/categories?post=140"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/tags?post=140"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}