Business leasing and financing often go hand in hand with attractive tax benefits and subsidies. When you invest in business assets — from machinery and equipment to vehicles, fairground attractions or making your business premises more sustainable — you often qualify for schemes that make your investment considerably cheaper. De Nederlandse Leasemaatschappij (NLM) lists the most important ones and thinks along with you about the best route.
Investment allowances: a benefit on almost every investment
The basis of your tax benefit lies in the investment allowance. These schemes apply to virtually every business asset you finance.
KIA – Small-scale investment allowance
Extra deduction on almost every business investment. Applies broadly, including to non-green assets such as machinery, equipment and inventory.
EIA – Energy investment allowance
An additional deduction on energy-efficient assets listed on the Energy List, such as solar panels, LED lighting and efficient installations.
MIA – Environmental investment allowance
Extra deduction for environmentally friendly assets on the Environmental List — from electric vehicles to sustainable machinery.
Vamil – Arbitrary depreciation
Depreciate a large part of an environmentally friendly investment at a moment of your choosing. This provides a liquidity and interest advantage.
Subsidies for sustainability and transport
Do you want to become more sustainable or switch to clean transport? Alongside the tax allowances, there are also targeted subsidies.
AanZET – zero-emission trucks
Subsidy for the purchase of zero-emission trucks, with a substantial amount per vehicle. Ideal in combination with truck leasing.
ISDE – sustainable installations
Subsidy for, among other things, heat pumps, solar water heaters and solar panels when making your business premises more sustainable.
MRB reduction for EVs
If you drive fully electric, you pay less motor vehicle tax in the coming years — an ongoing benefit on top of the purchase.
Also for commercial property
If you invest in making a business premises more sustainable — insulation, efficient installations or a sustainable, circular building — the EIA and MIA/Vamil often come into play. And do you want to free up capital from a property or machine without losing its use? Then sale-and-lease-back is an interesting route.
Why the leasing form matters
Whether you can benefit from the investment allowance and subsidies yourself depends on the leasing form. With financial lease you are usually the economic owner of the asset and can often use the allowances and schemes yourself. With operational lease the ownership lies with NLM and you deduct the lease instalment as a business expense. We are happy to think along with you about the form that works out best fiscally.
Good to know
Schemes, percentages and application periods change every year, and whether you qualify depends on the asset, the leasing form and your tax situation. This overview is intended for information only and is not tax or financial advice. Always have your situation assessed by your accountant or via RVO and the Dutch Tax Administration. Our advisers are happy to help you on your way.
Curious which benefits apply to your investment? Request a no-obligation quote or advice — we will work out the possibilities with you.
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