Cycle de vie
- En vigueur
- Dernière modification
Country / jurisdiction: Belgium · Year: 1992 · Status: In force · Level: State/Provincial · Type: Voluntary
A system of fiscal abatement (depreciation) for investments by industrial, commercial and agricultural businesses has been in operation since 1982. It currently offers an abatement at the general rate of 13.5% on taxable profits. An additional 10% abatement is given for investments aimed at improving energy use in industrial processes and, in particular, recuperating energy used in industry. Since 1990, the regional executives monitor the viability of the investments. The system is being adapted to take account of trends in energy efficiency policy, particularly environmental concerns. Wallonia: tax abatement -13.5% of energy saving investments can be deducted from taxable income. Flanders: tax abatement -13.5% of energy saving investments can be deducted from taxable income. Brussels: Article 69 of the Income Tax Code 1992 (CIR92): "deduction for energy saving investments".
Source
https://www.iea.org/policies/1734Document officiel chez le régulateur. Citez toujours cette URL — et non la page de détail Vantage — dans les preuves de conformité.