{"id":2944,"date":"2025-04-29T15:40:53","date_gmt":"2025-04-29T13:40:53","guid":{"rendered":"https:\/\/aymingbe.vps.staging.elixirrdigital.com\/latest\/expert-opinion\/subsidized-projects-and-the-increased-investment-allowance-not-so-incompatible-after-all\/"},"modified":"2026-04-15T11:36:07","modified_gmt":"2026-04-15T09:36:07","slug":"subsidized-projects-and-the-increased-investment-allowance-not-so-incompatible-after-all","status":"publish","type":"post","link":"https:\/\/aymingbe.vps.staging.elixirrdigital.com\/en\/latest\/expert-opinion\/subsidized-projects-and-the-increased-investment-allowance-not-so-incompatible-after-all\/","title":{"rendered":"Subsidized projects and the increased investment allowance: not so incompatible after all!"},"content":{"rendered":"    <section\n        class=\"wp-block-breadcrumbs wp-block wp-block--first-block layout--spacing-xxxs-top layout--spacing-xxxs-bottom bg--light-blue\"\n            >\n        <div class=\"wp-block-breadcrumbs__container\">\n            <nav class=\"wp-block-breadcrumbs__nav\" aria-label=\"Breadcrumb\">\n                <nav aria-label=\"breadcrumbs\" class=\"rank-math-breadcrumb\"><p><span class=\"last btn btn--tertiary\">Home<\/span><\/p><\/nav>            <\/nav>\n        <\/div>\n    <\/section>\n \n<section\n    class=\"wp-block-banner wp-block wp-block-banner--no-additional-content layout--spacing-xxl-top layout--spacing-xxl-bottom bg--dark-gradient wp-block-banner--dark bg--dark\"\n        >\n        <div class=\"wp-block-banner__container\">\n        <div class=\"wp-component-content wp-component-content--dark wp-block-banner__content\">\n    <div class=\"wp-component-content__inner\">\n                        <h1 class=\"wp-component-heading text--h2 wp-component-content__title\">\n    Subsidized projects and the increased investment allowance: not so incompatible after all!<\/h1>                    <\/div>\n    <\/div>            <\/div>\n<\/section>\n<section\n    class=\"wp-block-insight-intro wp-block wp-block-insight-intro--no-details layout--spacing-xxl-top layout--spacing-xxl-bottom bg--white\"\n    >\n            <div class=\"wp-block-insight-intro__container fade-in\">\n                    <div class=\"wp-block-insight-intro__image\">\n                <img loading=\"lazy\" decoding=\"async\" width=\"981\" height=\"569\" src=\"https:\/\/aymingbe.vps.staging.elixirrdigital.com\/wp-content\/uploads\/sites\/9\/2025\/10\/Generic-Generic-anthony-esau-N2zk9yXjmLA-unsplash-981x569.jpg\" class=\"attachment-content-width-sidebar-image size-content-width-sidebar-image\" alt=\"\" srcset=\"https:\/\/aymingbe.vps.staging.elixirrdigital.com\/wp-content\/uploads\/sites\/9\/2025\/10\/Generic-Generic-anthony-esau-N2zk9yXjmLA-unsplash-981x569.jpg 981w, https:\/\/aymingbe.vps.staging.elixirrdigital.com\/wp-content\/uploads\/sites\/9\/2025\/10\/Generic-Generic-anthony-esau-N2zk9yXjmLA-unsplash-1096x636.jpg 1096w\" sizes=\"auto, (max-width: 981px) 100vw, 981px\" \/>            <\/div>\n                    <\/div>\n    <\/section>\n<section\n    class=\"wp-block-text-block wp-block wp-block-text-block--reduced-width layout--none-top layout--spacing-l-bottom bg--white\"\n    >\n                        <div class=\"wp-block-text-block__container wysiwyg fade-in\">\n                <h2 class=\"\" data-start=\"525\" data-end=\"601\">Extended scope from 2025<\/h2>\n<p>The reform of the increased investment allowance scheme at the end of 2024, valid for 2025 and future investments, has broadened the spectrum of eligible investments in sustainable development, while increasing the tax impact, with  <strong>an increase in the deduction rate from 15.5% to 30% for companies, and even 40% for SMEs, specifically for this theme.<\/strong>  In addition to the energy savings already targeted, other themes specific to European environmental objectives (Green Deal) have been added to the panel, in order to support Belgian companies in their efforts and virtuous investments in terms of CO<sub>2<\/sub>This is particularly true when it comes to the consumption of natural resources, circularity, de-pollution and the preservation of biodiversity.<\/p>\n<h2 class=\"\" data-start=\"1089\" data-end=\"1132\">Limitation in case of cumulation with regional aids<\/h2>\n<p>This welcome broadening of the scope of sustainable development beyond the single, but essential, issue of energy was accompanied, however, <strong>by the legislator&#8217;s decision to make it impossible to combine the said increased deduction (tax incentive) with regional aid (financial incentive)<\/strong> for the same investments, thus mitigating the good news announced.<\/p>\n<p>This prohibition has been widely commented on by stakeholders, and the incompatibility evoked has remained in the minds and communications of both consultants and regional bodies such as VLAIO, which explicitly takes it up in its guidance.<\/p>\n<h2 class=\"\" data-start=\"1632\" data-end=\"1678\">What the Royal Decrees really say<\/h2>\n<p class=\"\" data-start=\"1680\" data-end=\"1981\">However, as is customary for this type of scheme, the essential details are set out in Royal Decrees, which also supersede the original provisions.<\/p>\n<p>And anyone who has had the good sense to persevere in reading the rather indigestible Annexes II, II <g id=\"gid_0\">bis <\/g>and II <sub>ter <\/sub>published on 31.12.2024 will have been intrigued by a redundant paragraph referring to  <strong>the cohabitation of the investment allowance with public subsidies.<\/strong>  In fact, for all the categories of investment covered by the increased &#8220;thematic&#8221; deduction, i.e. in the fields of energy, sustainability and low-carbon transport, the Royal Decree provides as follows:<\/p>\n<h2><em>&#8220;In the event that the sum of the tax benefit of the investment allowance claimed for one of the investments referred to in this Annex and the benefit of the other public aid claimed for the investment concerned exceeds 30 million euros [&#8230;] the application for the investment allowance will be notified to the European Commission for prior approval as compatible State aid. <\/em><em>the investment allowance application will be notified to the European Commission for prior approval as compatible state aid.&#8221;<\/em><\/h2>\n<p>As long as we agree that regional aid is indeed &#8220;other public aid&#8221;, <strong>we can deduce that the incompatibility between the deduction for thematic investment and regional aid is lifted, systematically for all the aforementioned investment categories<\/strong>. The only exception to this lifting of the prohibition on cumulation concerns investments specific to the capture and management of<sub>CO2<\/sub> captured in industry, which cannot benefit from the increased deduction if they have been subsidized at European level. <\/p>\n<h2 class=\"\" data-start=\"2096\" data-end=\"2151\"><strong data-start=\"3704\" data-end=\"3743\">Good news for companies<\/strong><\/h2>\n<p>As a corollary, the claimed incompatibility of the tax deduction for &#8220;sustainable&#8221; investments with Belgian regional subsidies is nothing more than a figment of the imagination! <g id=\"gid_0\"> The tax deduction and regional subsidies can indeed be combined, and there is no limit to the extent to which this can be done <\/g>, apart from the fact that prior approval from the European Commission is required if the total amount of public aid received and the investment deduction do not exceed 30 million euros per project! All in all, this leaves a very comfortable margin!  <\/p>\n<p>And that&#8217;s good news for Belgian companies, especially their finance and sustainability directors, who face complex and often strategic choices when allocating resources to projects that are as costly as they are virtuous.<\/p>\n<h2 class=\"\" data-start=\"2597\" data-end=\"2658\">Analyze your investment opportunities<\/h2>\n<p>If you would like to assess the eligibility of your planned or current investments, <a href=\"https:\/\/aymingbe.vps.staging.elixirrdigital.com\/contact\/\"><strong data-start=\"2830\" data-end=\"2870\">contact our experts today<\/strong><\/a> for a complete analysis of your current and future investment portfolios.<\/p>\n<p class=\"\" data-start=\"2660\" data-end=\"2825\">\n            <\/div>\n            <\/section>\n<section\n    class=\"wp-block-sharing-icons wp-block wp-block-sharing-icons--border-dividers layout--none-top layout--spacing-xxl-bottom bg--white\"\n    >\n    <div class=\"wp-block-sharing-icons__container\">\n        <div class=\"wp-block-sharing-icons__inner\">\n                            <p class=\"wp-block-sharing-icons__title fade-in\">\n                    Share                <\/p>\n                        <div class=\"wp-component-socials row-load wp-component-socials--default\">\n            <a\n            href=\"https:\/\/x.com\/share?text=Subsidized%20projects%20and%20the%20increased%20investment%20allowance:%20not%20so%20incompatible%20after%20all!&#038;url=https:\/\/aymingbe.vps.staging.elixirrdigital.com\/en\/latest\/expert-opinion\/subsidized-projects-and-the-increased-investment-allowance-not-so-incompatible-after-all\/\"\n            target=\"_blank\"\n            rel=\"noreferrer noopener\"\n            class=\"wp-component-socials__link\"\n            title=\"Share on Twitter\"\n        >\n            <svg class='edwp-icon edwp-icon--reg js-icon ' aria-hidden='true'>\n                <use xlink:href='#x'><\/use>\n            <\/svg>        <\/a>\n    \n            <a\n            href=\"https:\/\/www.linkedin.com\/shareArticle?mini=true&#038;url=https:\/\/aymingbe.vps.staging.elixirrdigital.com\/en\/latest\/expert-opinion\/subsidized-projects-and-the-increased-investment-allowance-not-so-incompatible-after-all\/&#038;title=Subsidized%20projects%20and%20the%20increased%20investment%20allowance:%20not%20so%20incompatible%20after%20all!\"\n            target=\"_blank\"\n            rel=\"noreferrer noopener\"\n            class=\"wp-component-socials__link\"\n            title=\"Share on Linkedin\"\n        >\n            <svg class='edwp-icon edwp-icon--reg js-icon ' aria-hidden='true'>\n                <use xlink:href='#linkedin'><\/use>\n            <\/svg>        <\/a>\n    \n            <a\n            href=\"http:\/\/www.facebook.com\/sharer.php?u=https:\/\/aymingbe.vps.staging.elixirrdigital.com\/en\/latest\/expert-opinion\/subsidized-projects-and-the-increased-investment-allowance-not-so-incompatible-after-all\/&#038;p%5Btitle%5D=Subsidized%20projects%20and%20the%20increased%20investment%20allowance:%20not%20so%20incompatible%20after%20all!\"\n            target=\"_blank\" rel=\"noreferrer noopener\"\n            class=\"wp-component-socials__link\"\n            title=\"Share on Facebook\"\n        >\n            <svg class='edwp-icon edwp-icon--reg js-icon ' aria-hidden='true'>\n                <use xlink:href='#facebook'><\/use>\n            <\/svg>        <\/a>\n    \n    \n    \n            <a\n            href=\"mailto:?subject=Subsidized%20projects%20and%20the%20increased%20investment%20allowance:%20not%20so%20incompatible%20after%20all!&#038;body=https:\/\/aymingbe.vps.staging.elixirrdigital.com\/en\/latest\/expert-opinion\/subsidized-projects-and-the-increased-investment-allowance-not-so-incompatible-after-all\/\"\n            target=\"_blank\"\n            rel=\"noreferrer noopener\"\n            class=\"wp-component-socials__link\"\n            title=\"Share via Email\"\n        >\n            <svg class='edwp-icon edwp-icon--reg js-icon ' aria-hidden='true'>\n                <use xlink:href='#email'><\/use>\n            <\/svg>        <\/a>\n    \n    <\/div>\n        <\/div>\n    <\/div>\n<\/section>\n<section\n    class=\"wp-block-newsletter-signup wp-block layout--spacing-xxl-top layout--spacing-xxl-bottom bg--gray\"\n    >\n    <div class=\"wp-block-newsletter-signup__container\">\n        <div class=\"wp-block-newsletter-signup__box row-load\">\n            <div class=\"wp-block-newsletter-signup__content\">\n                <h2 class=\"wp-component-heading text--h5 wp-block-newsletter-signup__heading\">\n    Insights delivered straight to your inbox<\/h2>                <div class=\"wp-block-newsletter-signup__description wysiwyg\">\n                    <p class=\"paragraph-large\">Don&#8217;t miss out on the latest information, news and updates from Ayming. 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class=\"wp-component-card-insights__title\"\n            >\n                CSRD made simple            <\/a>\n                                    <div class=\"wp-component-card-insights__meta\">\n                                                    <a href=\"https:\/\/aymingbe.vps.staging.elixirrdigital.com\/en\/latest\/expert-opinion\/\" class=\"wp-component-card-insights__type\">\n                        Expert Opinion                    <\/a>\n                                                    <span class=\"wp-component-card-insights__separator\"><\/span>\n                    <p class=\"wp-component-card-insights__date\">13 April, 2026<\/p>\n                            <\/div>\n            <\/div>\n<\/article>                                <\/div>\n                                                            <div class=\"swiper-slide wp-block-cards__slide\">\n                                    <article class=\"wp-component-card-insights js-card-link wp-component-card-insights--post wp-block-cards__card\">\n            <div class=\"wp-component-card-insights__image-wrapper\">\n            <img loading=\"lazy\" decoding=\"async\" width=\"532\" height=\"532\" src=\"https:\/\/aymingbe.vps.staging.elixirrdigital.com\/wp-content\/uploads\/sites\/9\/2025\/10\/Sectors-Technology-Digital-Innovation-AdobeStock_1255845284-532x532.jpeg\" class=\"wp-component-card-insights__image post\" alt=\"Enhanced &quot;Thematic&quot; Investment Deduction\" srcset=\"https:\/\/aymingbe.vps.staging.elixirrdigital.com\/wp-content\/uploads\/sites\/9\/2025\/10\/Sectors-Technology-Digital-Innovation-AdobeStock_1255845284-532x532.jpeg 532w, https:\/\/aymingbe.vps.staging.elixirrdigital.com\/wp-content\/uploads\/sites\/9\/2025\/10\/Sectors-Technology-Digital-Innovation-AdobeStock_1255845284-150x150.jpeg 150w, 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href=\"https:\/\/aymingbe.vps.staging.elixirrdigital.com\/en\/latest\/expert-opinion\/enhanced-thematic-investment-deduction-for-sustainable-projects\/\"\n                class=\"wp-component-card-insights__title\"\n            >\n                Enhanced &#8220;thematic&#8221; investment deduction: fiscal lever for sustainable projects            <\/a>\n                                    <div class=\"wp-component-card-insights__meta\">\n                            <div class=\"wp-component-tags wp-component-tags--pill wp-component-content__tags\">\n                            <a\n                href=\"https:\/\/aymingbe.vps.staging.elixirrdigital.com\/en\/latest\/all-insights\/?expertise=75\"\n                class=\"wp-component-tags__tag\"\n            >\n                Innovation\/R&amp;D            <\/a>\n                        <\/div>\n                                        <a href=\"https:\/\/aymingbe.vps.staging.elixirrdigital.com\/en\/latest\/expert-opinion\/\" class=\"wp-component-card-insights__type\">\n                        Expert Opinion                    <\/a>\n                                                    <span class=\"wp-component-card-insights__separator\"><\/span>\n                    <p class=\"wp-component-card-insights__date\">11 March, 2026<\/p>\n                            <\/div>\n            <\/div>\n<\/article>                                <\/div>\n                                                            <div class=\"swiper-slide wp-block-cards__slide\">\n                                    <article class=\"wp-component-card-insights js-card-link wp-component-card-insights--post wp-block-cards__card\">\n            <div class=\"wp-component-card-insights__image-wrapper\">\n            <img loading=\"lazy\" decoding=\"async\" width=\"532\" height=\"532\" src=\"https:\/\/aymingbe.vps.staging.elixirrdigital.com\/wp-content\/uploads\/sites\/9\/2025\/10\/Sectors-Finance-AdobeStock_491649936-532x532.jpeg\" class=\"wp-component-card-insights__image post\" alt=\"\" srcset=\"https:\/\/aymingbe.vps.staging.elixirrdigital.com\/wp-content\/uploads\/sites\/9\/2025\/10\/Sectors-Finance-AdobeStock_491649936-532x532.jpeg 532w, https:\/\/aymingbe.vps.staging.elixirrdigital.com\/wp-content\/uploads\/sites\/9\/2025\/10\/Sectors-Finance-AdobeStock_491649936-150x150.jpeg 150w, https:\/\/aymingbe.vps.staging.elixirrdigital.com\/wp-content\/uploads\/sites\/9\/2025\/10\/Sectors-Finance-AdobeStock_491649936-1096x1096.jpeg 1096w, https:\/\/aymingbe.vps.staging.elixirrdigital.com\/wp-content\/uploads\/sites\/9\/2025\/10\/Sectors-Finance-AdobeStock_491649936-698x698.jpeg 698w, https:\/\/aymingbe.vps.staging.elixirrdigital.com\/wp-content\/uploads\/sites\/9\/2025\/10\/Sectors-Finance-AdobeStock_491649936-132x132.jpeg 132w\" sizes=\"auto, (max-width: 532px) 100vw, 532px\" \/>                        <span class=\"wp-component-card-insights__arrow\">\n                <svg class='edwp-icon edwp-icon--xsm js-icon ' aria-hidden='true'>\n                <use xlink:href='#arrow'><\/use>\n            <\/svg>            <\/span>\n        <\/div>\n        <div class=\"wp-component-card-insights__content\">\n                    <a\n                href=\"https:\/\/aymingbe.vps.staging.elixirrdigital.com\/en\/latest\/expert-opinion\/brussels-property-tax-court-of-appeal-reopens-debate-on-regional-tax\/\"\n                class=\"wp-component-card-insights__title\"\n            >\n                Brussels property tax: Court of Appeal reopens debate on regional tax            <\/a>\n                                    <div class=\"wp-component-card-insights__meta\">\n                            <div class=\"wp-component-tags wp-component-tags--pill wp-component-content__tags\">\n                            <a\n                href=\"https:\/\/aymingbe.vps.staging.elixirrdigital.com\/en\/latest\/all-insights\/?expertise=72\"\n                class=\"wp-component-tags__tag\"\n            >\n                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decoding=\"async\" width=\"532\" height=\"426\" src=\"https:\/\/aymingbe.vps.staging.elixirrdigital.com\/wp-content\/uploads\/sites\/9\/2025\/08\/banner-532x426.jpg\" class=\"wp-component-card-insights__image post\" alt=\"\" \/>                        <span class=\"wp-component-card-insights__arrow\">\n                <svg class='edwp-icon edwp-icon--xsm js-icon ' aria-hidden='true'>\n                <use xlink:href='#arrow'><\/use>\n            <\/svg>            <\/span>\n        <\/div>\n        <div class=\"wp-component-card-insights__content\">\n                    <a\n                href=\"https:\/\/aymingbe.vps.staging.elixirrdigital.com\/en\/latest\/expert-opinion\/turn-the-constraint-of-accountability-assessments-into-an-hr-performance-lever\/\"\n                class=\"wp-component-card-insights__title\"\n            >\n                Turn the constraint of accountability assessments into an HR performance lever            <\/a>\n                                    <div class=\"wp-component-card-insights__meta\">\n                            <div class=\"wp-component-tags wp-component-tags--pill wp-component-content__tags\">\n                            <a\n                href=\"https:\/\/aymingbe.vps.staging.elixirrdigital.com\/en\/latest\/all-insights\/?expertise=72\"\n                class=\"wp-component-tags__tag\"\n            >\n                Finance Performance            <\/a>\n                        <\/div>\n                                        <a href=\"https:\/\/aymingbe.vps.staging.elixirrdigital.com\/en\/latest\/expert-opinion\/\" class=\"wp-component-card-insights__type\">\n                        Expert Opinion                    <\/a>\n                                                    <span class=\"wp-component-card-insights__separator\"><\/span>\n                    <p class=\"wp-component-card-insights__date\">10 December, 2025<\/p>\n                            <\/div>\n            <\/div>\n<\/article>                        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https:\/\/aymingbe.vps.staging.elixirrdigital.com\/wp-content\/uploads\/sites\/9\/2025\/12\/pexels-tiger-lily-4481257-1096x1096.jpg 1096w, https:\/\/aymingbe.vps.staging.elixirrdigital.com\/wp-content\/uploads\/sites\/9\/2025\/12\/pexels-tiger-lily-4481257-698x698.jpg 698w, https:\/\/aymingbe.vps.staging.elixirrdigital.com\/wp-content\/uploads\/sites\/9\/2025\/12\/pexels-tiger-lily-4481257-132x132.jpg 132w\" sizes=\"auto, (max-width: 532px) 100vw, 532px\" \/>                        <span class=\"wp-component-card-insights__arrow\">\n                <svg class='edwp-icon edwp-icon--xsm js-icon ' aria-hidden='true'>\n                <use xlink:href='#arrow'><\/use>\n            <\/svg>            <\/span>\n        <\/div>\n        <div class=\"wp-component-card-insights__content\">\n                    <a\n                href=\"https:\/\/aymingbe.vps.staging.elixirrdigital.com\/en\/latest\/expert-opinion\/__trashed-3\/\"\n                class=\"wp-component-card-insights__title\"\n            >\n                Brussels property tax: Court of Appeal reopens debate on regional tax            <\/a>\n                                    <div class=\"wp-component-card-insights__meta\">\n                            <div class=\"wp-component-tags wp-component-tags--pill wp-component-content__tags\">\n                            <a\n                href=\"https:\/\/aymingbe.vps.staging.elixirrdigital.com\/en\/latest\/all-insights\/?expertise=72\"\n                class=\"wp-component-tags__tag\"\n            >\n                Finance Performance            <\/a>\n                        <\/div>\n                                        <a href=\"https:\/\/aymingbe.vps.staging.elixirrdigital.com\/en\/latest\/expert-opinion\/\" class=\"wp-component-card-insights__type\">\n                        Expert Opinion                    <\/a>\n                                                    <span class=\"wp-component-card-insights__separator\"><\/span>\n                    <p class=\"wp-component-card-insights__date\">9 December, 2025<\/p>\n                            <\/div>\n            <\/div>\n<\/article>                                <\/div>\n                                                    <\/div>\n                        <div class=\"wp-block-cards__nav\">\n                            <div class=\"wp-block-cards__nav-arrow js-wp-block-cards-nav-prev\">\n                                <svg class='edwp-icon edwp-icon--reg js-icon ' aria-hidden='true'>\n                <use xlink:href='#chevron'><\/use>\n            <\/svg>                            <\/div>\n                                                            <div class=\"wp-block-cards__scrollbar js-wp-block-cards-scrollbar\"><\/div>\n                                                        <div class=\"wp-block-cards__nav-arrow js-wp-block-cards-nav-next\">\n                                <svg class='edwp-icon edwp-icon--reg js-icon ' aria-hidden='true'>\n                <use xlink:href='#chevron'><\/use>\n            <\/svg>                            <\/div>\n                        <\/div>\n                    <\/div>\n                <\/div>\n                    <\/div>\n    <\/section>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":3,"featured_media":1434,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"expertise":[72,101,77,75],"sector":[78],"topic":[],"class_list":["post-2944","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry"],"acf":[],"card":"<article class=\"wp-component-card-insights js-card-link wp-component-card-insights--post\">\n            <div class=\"wp-component-card-insights__image-wrapper\">\n            <img width=\"532\" height=\"532\" src=\"https:\/\/aymingbe.vps.staging.elixirrdigital.com\/wp-content\/uploads\/sites\/9\/2025\/10\/Generic-Generic-anthony-esau-N2zk9yXjmLA-unsplash-532x532.jpg\" class=\"wp-component-card-insights__image post\" alt=\"\" decoding=\"async\" loading=\"lazy\" srcset=\"https:\/\/aymingbe.vps.staging.elixirrdigital.com\/wp-content\/uploads\/sites\/9\/2025\/10\/Generic-Generic-anthony-esau-N2zk9yXjmLA-unsplash-532x532.jpg 532w, https:\/\/aymingbe.vps.staging.elixirrdigital.com\/wp-content\/uploads\/sites\/9\/2025\/10\/Generic-Generic-anthony-esau-N2zk9yXjmLA-unsplash-150x150.jpg 150w, https:\/\/aymingbe.vps.staging.elixirrdigital.com\/wp-content\/uploads\/sites\/9\/2025\/10\/Generic-Generic-anthony-esau-N2zk9yXjmLA-unsplash-1096x1096.jpg 1096w, https:\/\/aymingbe.vps.staging.elixirrdigital.com\/wp-content\/uploads\/sites\/9\/2025\/10\/Generic-Generic-anthony-esau-N2zk9yXjmLA-unsplash-698x698.jpg 698w, https:\/\/aymingbe.vps.staging.elixirrdigital.com\/wp-content\/uploads\/sites\/9\/2025\/10\/Generic-Generic-anthony-esau-N2zk9yXjmLA-unsplash-132x132.jpg 132w\" sizes=\"auto, (max-width: 532px) 100vw, 532px\" \/>                        <span class=\"wp-component-card-insights__arrow\">\n                <svg class='edwp-icon edwp-icon--xsm js-icon ' aria-hidden='true'>\n                <use xlink:href='#arrow'><\/use>\n            <\/svg>            <\/span>\n        <\/div>\n        <div class=\"wp-component-card-insights__content\">\n                    <a\n                href=\"https:\/\/aymingbe.vps.staging.elixirrdigital.com\/en\/latest\/expert-opinion\/subsidized-projects-and-the-increased-investment-allowance-not-so-incompatible-after-all\/\"\n                class=\"wp-component-card-insights__title\"\n            >\n                Subsidized projects and the increased investment allowance: not so incompatible after all!            <\/a>\n                                    <div class=\"wp-component-card-insights__meta\">\n                            <div class=\"wp-component-tags wp-component-tags--pill wp-component-content__tags\">\n                            <a\n                href=\"https:\/\/aymingbe.vps.staging.elixirrdigital.com\/en\/latest\/all-insights\/?expertise=72\"\n                class=\"wp-component-tags__tag\"\n            >\n                Finance Performance            <\/a>\n                        <\/div>\n                                        <a href=\"https:\/\/aymingbe.vps.staging.elixirrdigital.com\/en\/latest\/expert-opinion\/\" class=\"wp-component-card-insights__type\">\n                        Expert Opinion                    <\/a>\n                                                    <span class=\"wp-component-card-insights__separator\"><\/span>\n                    <p class=\"wp-component-card-insights__date\">29 April, 2025<\/p>\n                            <\/div>\n            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