Dutch Budget Day 2025: Energy And Environment

On Budget Day, the Dutch government published several legislative proposals and amendments related to energy and environment. These proposals are to be discussed and adopted by the Dutch parliament in the coming period but are still subject to changes and amendments. Below, we elaborate on the most relevant proposals.

Energy Investment Allowance (EIA)

Consolidation provision Energy Investment Allowance

The Energy Investment Allowance (EIA) is a tax incentive scheme designed to stimulate investments in energy efficient technologies, CO2 reduction measures and renewable energy assets by businesses. The EIA allows for a one-time deduction in addition to the regular depreciation of an asset of 40% of the investment amount, providing a permanent reduction in corporate income tax liability.