Marc Callier: "Yes. There are various reasons why companies are working on sustainability: to reduce costs, because of new regulations or because they want to make a conscious contribution to the fight against climate change. Manufacturing companies, for example, are looking at how they can make their processes and consumption of materials more efficient. Energy-intensive companies are reducing their energy bills by investing in smart technology and their own renewable energy production. And transport and logistics companies are replacing vehicles with a view to using fuels such as bio-LNG and electric heavy transport."
"},"alignedImage":{"position":"bottom","transformBaseUrl":"https://assets.ing.com/transform/84c66c4d-4ed5-4c9a-b433-f38fae117c29/Marc-Callier_ING","original":"https://assets.ing.com/m/4ff2c2257db86ab5/original/Marc-Callier_ING.webp","extension":"webp"}},{"componentType":"sectionTitle","title":"Investments require money. What support is available for such investments?"},{"componentType":"paragraph","richBody":{"value":"Marc Callier: "If you want to do business sustainably, you also have to ensure that the investment makes financial sense. Keeping your business financially healthy in the long term is also a form of sustainability. Fortunately, both regional and federal governments have developed measures to stimulate the sustainable transition of our economy. So it's best to find out what forms of support are available for your specific project."
"}},{"componentType":"sectionTitle","title":"One of these measures is the federal investment deduction, which has been thoroughly revised. Why is it interesting for those who want to become more sustainable?"},{"componentType":"paragraph","richBody":{"value":"Marc Callier: "From the 2025 tax year onwards, there will be an increased thematic investment deduction for investments in sustainability. In the year in which you make the investment, you can deduct a one-off percentage of the total cost from your taxable profit. These are significant amounts, with the deduction for large companies rising to 30% and for SMEs to as much as 40%. Furthermore, the intention is to make the deduction transferable: if there is insufficient profit in the tax year itself, the deduction can also be used the following year. You should not pass up such an incentive."
"}},{"componentType":"highlight","richBody":{"value":"The deduction for large companies goes up to 30% and for SMEs to as much as 40%.
"}},{"componentType":"sectionTitle","title":"For which investments is this thematic deduction interesting?"},{"componentType":"paragraph","richBody":{"value":"Marc Callier: "The federal government wants to support specific investments, divided into four categories. These are environmentally friendly investments that reduce water or raw material consumption, waste production, or increase the sustainability of production. A second category concerns carbon-free or low-carbon freight transport, or investments in eco-friendly bus transport. The third category concerns measures relating to smarter energy consumption; renewable energies with a payback period of more than three years are also eligible. Finally, you can benefit from the deduction for investments supporting digital investments related to these three forms of sustainability."
"}},{"componentType":"highlight","richBody":{"value":"The investment deduction applies to four categories: environmentally friendly investments, carbon-free or low-carbon transport, smarter energy consumption and renewable energy, and digital investments that support sustainability.
"}},{"componentType":"sectionTitle","title":"How do you proceed in order to use it?"},{"componentType":"paragraph","richBody":{"value":"Marc Callier: "There are a number of conditions for the deduction: for example, you must have a certificate from the competent authority. The correct process for this application is set out in interpretation notes. Discussions are currently underway between the FPS Finance and the regional authorities, which in most cases will issue the certificate. Another point to note is that it is currently not possible to combine the thematic investment deduction with regional subsidies. We therefore recommend discussing each sustainability project with your accountant, who can advise you on the most appropriate measures and the steps to follow in order to qualify for the thematic investment deduction."
"}},{"componentType":"paragraph","title":"Wondering what ING can do for you?","richBody":{"value":"Find out how ING supports businesses in the sustainable transition.
These article was previously published in Trends/Tendances.
"}}]},"legalZone":{"flexComponents":[{"componentType":"paragraph","richBody":{"value":"Society is transitioning to a low-carbon economy. So are our clients, and so is ING. We finance a lot of sustainable activities, but we still finance more that’s not. See how we’re progressing on ing.com/climate.
This article is for informative purposes only and the information set out herein may change with time. We therefore recommend that you always reference specific regulations and requirements with the competent authorities for the latest information. Additionally, we advise that you seek professional advice on a case-by-case basis before making any decisions. Please note that ING Belgium SA/NV cannot be held liable for any decision taken on the basis of the information provided.
"}}]}}}