{"id":665,"date":"2018-07-11T10:00:35","date_gmt":"2018-07-11T08:00:35","guid":{"rendered":"https:\/\/vwg.nl\/uncategorized\/ook-fiscale-stimulering-milieu-investeringen-gecontinueerd\/"},"modified":"2026-03-03T10:33:20","modified_gmt":"2026-03-03T09:33:20","slug":"tax-incentives-for-environmental-investments-have-also-been-continued","status":"publish","type":"post","link":"https:\/\/vwg.nl\/en\/ook-fiscale-stimulering-milieu-investeringen-gecontinueerd\/","title":{"rendered":"Tax incentives for environmental investments have also been continued"},"content":{"rendered":"

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Just like the energy investment allowance<\/a> (EIA) also includes tax incentive schemes for environmental investments assessed<\/a>. As a result, these schemes will also be continued.<\/p>\n

Environmental investments<\/h4>\n

There are two schemes designed to provide tax incentives for investment in environmentally friendly business assets. The environmental investment allowance (MIA<\/strong>) is, like the EIA, a deduction from taxable profit.<\/p>\n

The abbreviation Vamil<\/strong> means Early<\/em> Depreciation of environmental investments. That term no longer fully covers the scheme. For years now, there has been the option to random<\/em> Depreciation on environmental investments. Business owners are free to decide when to charge the depreciation on environmental investments to their profits: either early or late.<\/p>\n

You can read about exactly how both schemes work in our article Environmental Investment Allowance (MIA) and Voluntary Accelerated Depreciation (VAMIL)<\/a>. You can use both MIA and Vamil for an environmental investment. You cannot claim both MIA and EIA for a single asset.<\/p>\n

PLEASE NOTE: apply in good time<\/h4>\n

When planning investments, it is often worth investigating (or having someone investigate) whether the MIA or the Vamil scheme can be applied. PLEASE NOTE: you must apply for these schemes. You must do so no later than 3 months after you have irrevocably entered into the investment commitment. You do this as soon as you sign the quotation or order confirmation.<\/p>\n

An annual budget is set for the schemes. Once the budget has been spent, the schemes for that year are closed. That has not happened in recent years, however.<\/p>\n

Freerider<\/h4>\n

The evaluation shows that the MIA and Vamil schemes are successful in influencing investors\u201c choices towards environmentally friendly business assets. Only a small proportion of investors would have opted for the environmentally friendly version of a piece of equipment even without the schemes. They are referred to in the evaluation as \u201dfree-riders\u2019. The researchers recommend taking the expected number of freeriders into account when drawing up the environmental list. This will help to limit overstimulation.<\/p>\n

2018 Environmental List \u201crevised\u201d<\/h4>\n

The environmental list is revised annually. The digital environmental and energy list for 2018 can be found on the website of RFO<\/a>. A few inaccuracies had crept into the 2018 update to the environmental list, which have recently been repaired<\/a>. The correction, which applies retroactively from 1 January 2018, relates to the following items:<\/p>\n