Extension of the deadline for increased investment deductions

The law of 12 May 2024 introduced a new increased investment deduction, applicable to fixed assets acquired or constituted from 1 January 2025. The aim is to stimulate sustainable and strategic investment by businesses.

Four priority areas

Investments must fall into one of the following categories:

• Efficient use of energy and use of renewable energies.
• Zero-carbon transport.
• Respect for the environment.
• Digital support and digitisation.

Mandatory certificate

To benefit from the tax advantage, the company must obtain a certificate confirming that the asset is included in the list of eligible investments. This procedure is laid down by royal decree.

Initial rule

The deadline for submitting the certificate application was strict: three months after the end of the tax period during which the asset was acquired or created.

Exceptional extension (Royal Decree of 28 July 2025)

In order to prevent companies from losing their right to deduction due to timing issues, the government has decided on a one-off relaxation of the rules:

• For acquisitions between 1 January 2025 and 30 June 2026, the deadline for applications is extended to a maximum of 12 months after the end of the financial year.
• However, there is an absolute limit: no later than 30 June 2026.
• If the 12-month period is shorter than the 3-month period, the 3-month period applies.

Objective

This measure aims to give entrepreneurs legal certainty and the time they need to plan their investments. In practice, this prevents administrative delays from depriving companies of a tax advantage that can represent a significant cash flow lever.