Category: Tax
Investment deduction
An extra tax deduction on top of normal depreciation for qualifying new business investments.
When a small company buys qualifying new fixed assets — equipment, tools, certain digital investments — it can claim an additional percentage deduction on top of ordinary depreciation, lowering taxable profit further. Certain digital investments qualify for a higher rate than the general one.
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This article is general information for a one-person company (BV/SRL), not tax advice. Rules and figures change — confirm your situation with your accountant before acting.