Belgium has published a notice in the Official Gazette that sets out the investment allowance rates for the 2023 assessment year (2022 tax year). The following summarizes the applicable allowance rates for specific investment types made by companies:
- For companies in general:
- 13.5% for investments in patents, environmentally friendly R&D, and energy-saving and air ventilation or purification systems in hotels, restaurants, and bars;
- 35% for investments in carbon-free (zero-emissions) t…