Do you want to save tax this year?

Then make use of your small-scale investment credit and / or energy investment credit for the year 2018.

If you already have an idea of large investments in 2019, it may also be more profitable for you to purchase a part in 2018, so that you are entitled to the maximum investment deduction in both years.

For the total investment between € 2,301 and € 56,642, you can deduct 28% of the invested amount from your taxable amount.

If you want to save twice, go for items that qualify for the Energy Investment Allowance 2018 (EIA). Your energy costs will go down and you will pay even less tax.

The deduction is 54.5% if you invest in new business assets that appear on the Energy List in 2018. The minimum investment amount is € 2,500 per business asset. The total maximum investment amount is € 121,000,000.

You are obliged to report your investment in advance to the Netherlands Enterprise Agency (RVO.nl).
Download the energy list from RVO.nl.

Investments can simultaneously qualify for an energy investment allowance and a small-scale investment allowance.

source: belastingingsdienst.nl

Example 1

Imagine entrepreneur Jansen with a one-man business, invests in the following Liebherr double-door freezer (the GGPv 1490 of net: € 4,670.00).
He has not invested much this year (<€ 50,000.00)
His taxable amount for tax year 2018 is more than € 72,500.00
He will then receive a 28% small-scale investment deduction on the investment of € 4,670.00.
So he may deduct € 1,307.60 from the taxable amount.
Entrepreneur Jansen can also claim under the EIA scheme.
He may then deduct 54.5% of € 4,670.00 (= € 2,545.15) from the taxable amount.
Total tax benefit is 51.95% of (€ 1,307.60 + € 2,545.15) € 3,852.75 = € 2,001.50
So this double door freezer actually costs Jansen € 4,670.00 - / - € 2,001.50 =
€ 2,668.50

Example 2

Imagine entrepreneur Pieterse with a VOF, invests in the following Rational Combi steamer SCC61 Gas (the SCC61G of net: € 10,915.00).
He has not invested much this year (<€ 50,000.00)
His taxable amount for tax year 2018 is more than € 78,000.00
He will then receive a 28% small-scale investment deduction on the investment of € 10,915.00.
So he may deduct € 3,056.20 from the taxable amount.
Entrepreneur Pieterse can also claim the EIA scheme.
He may then deduct 54.5% of € 10,915.00 (= € 5,948.68) from the taxable amount.
Total tax benefit is 51.95% of (€ 3,056.20 + € 5,948.68) € 9,004.88 = € 4,678.05
So actually this Rational Combi-steamer SCC61 Gas costs for entrepreneur Pieterse € 10,915.00 - / -
€ 4,678.03 = € 6,236.97

Example 3

Imagine entrepreneur Klaasen with a one-man business, invests in the Rhima WD-7 Green pass-through dishwasher below (the WD-7 of net: € 10,180.00).
He has not invested much this year (<€ 50,000.00)
His taxable amount for tax year 2018 is more than € 77,000.00
He will then receive a 28% small-scale investment deduction on the investment of € 10,180.00.
So he may deduct € 2,805.40 from the taxable amount.
Entrepreneur Klaasen can also claim the EIA scheme.
He may then deduct 54.5% of € 10,180.00 (= € 5,548.10) from the taxable amount.
Total tax benefit is 51.95% of (€ 2,805.40 + € 5,548.10) € 8,353.50 = € 4,339.64
So basically this Rhima WD-7 Green pass-through dishwasher costs Klaasen for entrepreneur
€ 10,180.00 - / - € 4,339.64 = € 5,840.36

Net tax benefit for different business forms:

20% (BV / NV) up to and including € 200,000 result
25% (BV / NV) from € 200,000 result
40.85% (Sole Proprietorship / VOF) from € 20,143 to € 68,507 result
51.95% (Sole Proprietorship / VOF) from € 68,507 result

FOR MORE INFORMATION: ASK YOUR ACCOUNTANT / ACCOUNTANT