List of investments qualifying for “green” transition investment deduction regime released

Significant amendments to the Belgian investment deduction regime extending the list of investments qualifying for the deduction related to energy saving technologies (former article 69, §1, 2°, c of the Income Tax Code 1992) and substantially increasing the related deduction rates to encourage investments in “green” technologies and related software were introduced by legislation approved by the Belgian parliament in May 2024. On 6 December 2024,the Belgian government released the list of qualifying investments (Dutch I French) which contains a variety of “green” investments, including, among many others:

• Recycling processes;

• Greenhouse gas emission reduction solutions;

• Carbon dioxide (CO2) capture systems; and

• Chemical substance substitution.

The list also includes specific eligibility criteria and limitations that require detailed analysis.

Deloitte Belgium can support you to:

• Develop a tailored strategy to benefit from the deduction for these new types of qualifying investments;

• Implement the new investment deduction;

• Review potentially eligible investments; and

• Obtain the required certificates.