31 December 2023 Add expertise tag Add service tag Add country tag
Global Mobility Services International labor and cross border assignments Tax compliance

Tax incentive for green investments

The tax incentive for social investments has been abolished. The exemption for green (environmental friendly) investments still exists.

Assets which qualify as "green investments" do not need to be included in the taxable basis for the Box 3 income up to an amount of at most € 65,072 (2023), or if the taxpayer has a fiscal partner during the entire year, € 130,144 (2023). In addition to the exemption, there is also an entitlement to an additional tax credit. This tax credit is 0.7% in 2023 of the amount of the exemption. Read more at the section The rebate for green investments.