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Tax incentives
 

The main tax incentives are as follows :

3Measures in favour of water pollution control.3

  • Exceptional write-off for buildings designed for industrial water treatment : buildings, brickwork, piping system, sealed equipment embedded in the building.

Accelerated write-off can be 100% of their cost price over 12 months.

  • Reduction or exemption of the rental value for these installations.

Automatic reduction is 50% and can be increased to 100% upon decision of local authorities. This reduction in the rental value reduces the tax base of the property tax on built properties and local business tax.

3Measures in favour of air pollution control.3

  • tax incentive in the form of tax credits for certified energy savings or air quality control equipment.

3Measures in favour of noise control.3

  • Exceptional write-off for certain types of equipment (autonomous equipment, which can be separated from the equipment to which it was attached) specifically designed to reduce the noise level of existing installations as of 31 December 1990.

Accelerated write-off can be 100% of their cost price over 12 months.

  • Reduction or exemption of the rental value for these installations.

Automatic reduction is 50% and can be increased to 100% upon decision of local authorities. This reduction in the rental value reduces the tax base of the property tax on built properties and local business tax.

3Tax incentives to encourage the use of clean vehicles :3

  • Adjustment of motor vehicle tax (according to CO2 emissions per km, exemption for electric vehicles, NGV, LPG),
  • Total or partial exemption of the tax on vehicle registration for LPG, NGV and electric vehicles,
  • Exceptional write-off for these vehicles and associated equipment (compressors, accumulators etc.),
  • Greater local business tax relief for heavy goods vehicles compliant with certain environmental standards.

3Measures in favour of energy saving and the development of renewable energy sources.3

  • Exceptional write-off for equipment designed to save energy and renewable energy production equipment (list established by tax regulations).

Accelerated write-off can be 100% of their cost price over 12 months. One can also opt for the declining balance write-off method.

  • Reduction or exemption of the rental value for these installations.

Automatic reduction is 50% and can be increased to 100% upon decision of local authorities. This reduction in the rental value reduces the tax base of the property tax on built properties and local business tax.

The indications provided are very general and do not detail the specific conditions inherent in each measure. Further information can be obtained from the tax services Directorate of each department.

3Contact :3

Tax services directorates
Ministry of Finance to service companies