Abbreviated form of legal source(s)
MIA/VAMIL
Summary
The MIA/VAMIL scheme offers tax deductions to companies whose investments are included in the Environmental List. The Environmental Investment Allowance (MIA) allows for a deduction of up to 36% of the investment amount on top of the regular investment deduction. The Random Depreciation of Environmental Investments Scheme (VAMIL) allows for a 75 % depreciation of an investment in a year.
The MIA/VAMIL Brochure Environment List is published annually and subject to change.
Eligible are charging points for electrically charging and discharging batteries for delivery vans, passenger cars, motorcycles, mopeds or light mopeds or vessels where the charging point is located on the company's own premises. A charging system can consist of a discharge system, a measurement and control system, a locker cabinet with a power take-off point per locker and a plug recognition system. Solar panels as part of the charging point are not eligible.
The business asset is eligible for an environmental investment deduction for a maximum of € 2,500 of the investment amount.
Addressees
Companies, who choose to purchase and install charging points for electrical delivery vehicles on the company's own premises.
Competent authority
- Netherlands Enterprise Agency
- Tax Authority