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Investment allowance disinvestment charge
If you have invested in assets of € 450 or more, you can qualify for an additional tax deduction.Investment (2013) from:
no more than € 2,300 NO DEDUCTION
€ 2,301 to € 55,248 28% of the investment amount
€ 55,248 to € 102,311 fixed amount of € 15,470
€ 102,601 to € 306,931 € 15,470, reduced by 7.56% of the part of the investment amount that exceeds € 102,311More than € 306,931 NO DEDUCTIONPay attention:

In case of disinvestments within 5 years of the start of the calendar year in which the investment took place, a divestment charge is due.

TIP1
If you have just not reached the € 2300 limit, it may be useful to invest in an asset before the end of the year.

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