Do you buy a business asset that costs less than € 450? Then you can deduct the amount in 1 time as costs. Does it cost more? Then it’s an investment.

The purchase costs (excluding VAT) are:

  • The purchase price
  • The purchase costs (such as notary fees for the purchase of real estate)
  • The installation costs and costs to make a product operational

Several small investment scan also together forms 1 business asset. The tax authorities give as an example:

For example, if you buy a computer for your company of € 350 with a screen of € 150, a computer mouse of € 15 and a keyboard of € 25, this together forms 1 asset of € 540. This may be important for the investment arrangements.

If you invest in assets in a year, then you can qualify for the KIA, also called the kleinschaligheidsinvesteringsaftrek (small-scale investment tax deduction). The assets in which you invest must then qualify for investment deduction.