Investment deduction for eenmanszaak

Did you know you can save money on the payable taxes thanks to investments done during a fiscal year in your eenmanszaak?

What is Investment reduction ?

There are several schemes that can save you money as an eenmanszaak. Such as the investment deduction. What does this deduction mean and what types of investment deductions are they? Let us explain it all in this article.

What is an investment deduction?

As an entrepreneur you may need to not only invest in time and money into your company, but sometimes also in assets. Some assets can be considered as direct costs, and some assets need to be booked on your balance sheet when the asset itself costs more than €450 and that last longer than 1 year.

In The Netherlands there are three types of investment deduction :

  • Kleinschaligheidsinvesteringsaftrek (small-scale investment deduction)
  • Energie-investeringsaftrek (Energy investment deduction)
  • Milieu-investeringsaftrek and VAMIL (Environmental investment deduction and VAMIL)


What is small-scale investment deduction?

The most common investment deduction for business owners is the small-scale investment deduction.

Assets that qualify as investments for the small-scale investment deduction are assets that costs more than €450 (excl. VAT) per asset and that last longer than 1 year. Examples of these assets are laptops, phones, printers and furniture/machines…

When the total of investments in assets over the fiscal year exceeds the € 2.401 (excl. VAT) (2022) you may apply for the Small-scale Investment deduction.

The business assets invested in must be eligible for the investment deduction. A list of assets that are excluded to the investment deduction can be found on the Belastingdienst website.

An entrepreneur that invest for example a total amount between €2.401 and €59.939 can deduct 28% of the invested amount from his taxable profit.

What is energy investment deduction?

Investing in new energy-saving business assets and sustainable energy is encouraged by the Dutch government. By investing in, for example, solar panels, you are eligible for the energy investment deduction.

In 2022, the energy investment deduction allows you to deduct 45.5% of the invested amount in assets that are eligible for the energy investment reduction from your profits. You’re allowed to combine the energy investment deduction with the small-scale investment deduction.

You must report the investment within 3 months of ordering it. Also the costs of the investment at a time is a least €2.500 and not have been used before. The energy-saving investment must be on the Energy List of Rijkdienst voor Ondernemend Nederland (RVO) (Government Service for Enterprising Netherlands ).

What is environmental investment deduction and VAMIL?

The environmental investment deduction concerns investments that contribute to a better environment. Think of a special greenhouse for organic cultivation.

In 2022, there are three categories you can fall into with the environmental investments. Which category an investment falls into is on the RVO’s Environmental List.

The environmental investment deduction can also be combined with the small-scale investment deduction, but not with the energy investment deduction.

The conditions for the environmental investment deduction are the same as those for the energy investment deduction.

Some environmentally friendly investments are also eligible for VAMIL, the Free Environmental Investment Depreciation. This allows you to deduct by direct depreciation, with an maximum of 75% of the invested amount, from your profits at any time. The environmental investment deduction and VAMIL are often combined.

By investing in assets, you might get a part of this investment back as an deduction of your profit. Who doesn’t like to spend money and in the meantime save money with their spendings ?

Have you invested in assets this year and haven’t you reached the €2.401 yet ? At De BoekhoudHoek, we can advise you whether it pays off to invest more in assets before the end of the fiscal year.

Start saving money by investing in assets wisely under our guidance.

Christel Berrod</br>and Guillaume van den Hoek

Christel Berrod
and Guillaume van den Hoek

Respectively ZZP’ers Satisfaction Officer
and Personable bookkeeper for international ZZP’ers at De BoekhoudHoek

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