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Environmental investment allowance and VAMIL.

The Environmental Investment Allowance (MIA) and VAMIL are two different schemes that are often combined. Both are used for investments in assets that are on the Environmental List. This list is updated every year and can be obtained from the Netherlands Enterprise Agency (RVO).

These schemes provide tax benefits in various ways. For example, with the MIA you deduct a percentage of the investment amount from the taxable profit. And with the VAMIL you can write off an investment at any time.

A minimum investment amount per business asset applies to the MIA. If the investment amount is too low, the business asset is not eligible for this deduction. The minimum investment amount is € 2500 per business asset.

In addition, you have to take into account more conditions. For example, the business asset may not have been used before and you cannot combine this deductible item with the energy investment allowance.

You can find all the conditions and the percentage of the deduction / depreciation. Also keep in mind that you must report your investment to the RVO on time if you want to use the MIA and / or the VAMIL.

Pay attention

If your company is part of a partnership, you must add up all individual investments. The amount of the deduction is then based on the total investment of the partnership and not on the investment of each company separately.