The reformed investment deduction: a bigger break on the right assets
The investment deduction rewards companies that invest. A recent reform reorganized it into a clearer structure, with a standard track and enhanced tracks that push toward green and digital investment.
What it is
The investment deduction lets your company deduct an extra percentage of the value of qualifying new investments, on top of normal depreciation. That directly lowers taxable profit in the investment year.
The reformed structure
The regime was reorganized into a basic deduction plus enhanced deductions for targeted categories such as energy-efficient, carbon-emission-reducing and digital investments. The enhanced tracks carry noticeably higher percentages — so what you buy, and when, matters.
- Standard track for ordinary qualifying assets
- Enhanced track for green / energy / digital investments
- Applies to new assets used for the professional activity
- Timing the investment can shift the deduction into the right year
Frequently asked
- Does a one-person company qualify?
- Yes, companies and sole traders can use the investment deduction on qualifying new assets used professionally. The category determines the percentage.
- Is it better than normal depreciation?
- It is on top of depreciation — an extra deduction. It does not replace depreciating the asset over its life.
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.
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