Financing new assets more easily and reducing the tax base

This tax measure applies to investments made in the course of the year and relating to the list of capital expenditures

This measure is intended to support investment in:

  • Some investments on the CAPEX list:
  • Investments linked to R&D and/or
  • Investments that are neutral or beneficial to the climate and reduce energy consumption
  • Under certain conditions, personnel costs can also be valued

Who can benefit of this measurement?

Any company subject to corporate tax that invests in such activities.

What are the advantages?

  • Improvement of the net result

  • Increase of equity capital

  • Increase in cash and cash equivalents

  • Reduction of the taxable base

Calculate

Investment deduction linked to R&D where size is taken into account: for large companies it is 13.5% of the amount of depreciation on investments; for SMEs it is 20.5% of the amount of depreciation on investments

Eligible expenses

  • Capital expenditure / tangible or intangible assets acquired or created in a new state for R&D activities
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