The Random depreciation of environmental investments (Vamil) is a tax scheme for entrepreneurs who invest in environmentally friendly assets or environmentally saving techniques. The Vamil is based on many of the same categories in the Environmental List as the Environmental Investment Allowance (MIA). Depending on the category, Random depreciation of environmental investments (Vamil) is also available (in addition to the MIA). This allows 75% of the investment amount to be written off arbitrarily, which can create an interest and liquidity advantage. The tax benefit for a company is on average 3% of the investment amount. The budget for the Vamil 2024 is €25 million.
here are also other forms of Investment Deduction, such as the Energy Investment Deduction (EIA) for energy-saving assets and techniques (in company buildings, processes, means of transport, sustainable energy, energy balancing, energy transition and advice on this). There are also schemes with a direct contribution, such as the Investment Grant for Sustainable Energy and Energy Savings (ISDE) and the Accelerated Climate Investments Industry (VEKI).
The MIA grant can be applied for various investments aimed at reducing waste, minimizing reject rates, or decreasing/replacing raw material consumption, water usage, or emissions of harmful substances in the (built) environment, processes, or mobility. This includes various assets that are listed on the annual Environmental List. Many assets have specific requirements that they must meet. Examples of this are:
Investments in assets and techniques that are not specifically mentioned on the Environmental List can also fall under the MIA grant and/or Vamil grant via the generic categories.
Parallel to the Environmental List for the MIA 2024, there is also an Energy List for the Energy Investment Allowance (EIA). The Energy and Environment Lists together contain 484 options for 2024 that we are happy to help you with!
Environmentally friendly assets and environmentally saving techniques, which are not specifically mentioned on the Environmental List, may also be eligible for Environmental Investment Allowance (MIA) and Random depreciation of environmental investments (Vamil). These can be entered in the generic categories that are available for, among other things, (built) environment, processes or mobility. For example, you can consider applying for a generic MIA for a resource-saving production line or recycling line. It requires a lot of knowledge to calculate the environmental savings in such a way that they are proportionate to the investment. Our consultants have a lot of experience in developing these savings calculations for generic MIA Vamil applications and are happy to help with this.
t is also possible to submit a proposal to have an asset included on the Environmental List, and we can help with this too.
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