The list of tax breaks for energy-efficient investments by companies has been expanded. From Tuesday, September 5, the so-called Energy Investment Allowance (EIA) can be claimed for three additions. This expansion also applies retroactively to investments from January 2023.
Companies that invested in the relevant techniques between January 1, 2023, and September 5, 2023, can report them up to three months after September 5, 2023.
The list forms the basis of the so-called Energy Investment Allowance (EIA). Companies that invest in pre-selected innovative and energy-efficient business assets from the EIA list can deduct 45.5% of the costs from profits in 2023.
The first extension of the EIA applies to investments for which subsidy has also been granted from the Energy Efficiency Greenhouse Horticulture (EC) scheme. Under the scheme published on December 28, companies could no longer use the EIA for investments for which EC subsidy had been granted. This is now possible again.
The other two additions apply to:
- Investment in heat and/or cold networks. Last year's decision to remove heat and cold networks from the EIA was made under the assumption that this infrastructure would be sufficiently stimulated in other ways, including through the new Heat Infrastructure Subsidy (WIS) scheme. It turns out that stimulation from the EIA in addition to the WIS scheme is still necessary for a successful energy transition.
- CO2 capture for permanent storage. It turns out that the Stimulation of Sustainable Energy Production and Climate Transition (SDE++) scheme does not support all investments in this technology, so stimulation through the EIA remains necessary.