• Flanders Investment & Trade
  • Invest in Flanders

Investment deduction

  • For tangible and intangible fixed assets (such as patents) used for R&D activities related to new products and advanced technologies that have no negative effect on the environment.
  • Deduction of 13.5% on the investment value (at once), or 20.5% of the annual depreciation (staggered deduction).
  • For patents acquired or self-developed by the company, deduction of 13.5% on the investment value (staggered deduction not possible).

2bis tax credit

  • Similar conditions to the investment deduction (explained above).
  • If not deducted during 5 consecutive years, there is a guaranteed cash reimbursement that can be carried forward. 
  • Allows a company to have the same benefit as an investment deduction even in the case of an insufficient taxable basis.