{"id":3634,"date":"2026-03-11T17:40:20","date_gmt":"2026-03-11T16:40:20","guid":{"rendered":"https:\/\/aymingbe.vps.staging.elixirrdigital.com\/latest\/expert-opinion\/increased-thematic-investment-allowance-tax-leverage-for-sustainable-projects\/"},"modified":"2026-04-15T11:36:22","modified_gmt":"2026-04-15T09:36:22","slug":"enhanced-thematic-investment-deduction-for-sustainable-projects","status":"publish","type":"post","link":"https:\/\/aymingbe.vps.staging.elixirrdigital.com\/en\/latest\/expert-opinion\/enhanced-thematic-investment-deduction-for-sustainable-projects\/","title":{"rendered":"Enhanced &#8220;thematic&#8221; investment deduction: fiscal lever for sustainable projects"},"content":{"rendered":"\n<div class=\"wp-block-group alignfull is-layout-constrained wp-block-group-is-layout-constrained\">    <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\n\n<section\n    class=\"wp-block-banner wp-block wp-block-banner--card layout--spacing-xxl-top layout--spacing-xxl-bottom bg--dark-blue 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--h3 wp-component-content__title\">\n    Enhanced &#8220;Thematic&#8221; Investment Deduction: The fiscal lever for sustainable investments<\/h1>                    <\/div>\n    <\/div>                    <div class=\"wp-block-banner__col\">\n                                    <article class=\"wp-component-card wp-component-card--transparent wp-component-card--dark wp-block-banner__card\">\n        <div class=\"wp-component-card__content\">\n                                                    <h3                                class=\"wp-component-card__title\"\n            >\n                Do you have any questions about the enhanced &quot;thematic&quot; investment deduction?                              <\/h3>\n                                            <p class=\"wp-component-card__description\">\n                    Contact our experts.                <\/p>\n                                                <div class=\"wp-component-card__button-wrapper\">\n                <a class=\"btn btn--primary btn--dark wp-component-card__button\" href=\"https:\/\/aymingbe.vps.staging.elixirrdigital.com\/en\/contact-us\/\">Contact Us<svg class='edwp-icon edwp-icon--xsm js-icon ' aria-hidden='true'>\n                <use xlink:href='#arrow'><\/use>\n            <\/svg><\/a>            <\/div>\n            <\/div>\n<\/article>                            <\/div>\n            <\/div>\n<\/section>\n<\/div>\n\n\n<section\n    class=\"wp-block-text-block wp-block wp-block-text-block--reduced-width layout--spacing-m-top layout--spacing-s-bottom bg--white\"\n    >\n                        <div class=\"wp-block-text-block__container wysiwyg fade-in\">\n                <p><span data-contrast=\"auto\">The E<\/span>nhanced &#8220;Thematic&#8221; Investment Deduction<span data-contrast=\"auto\"> is a tax incentive designed to encourage companies to make strategic investments with a positive environmental impact. In Belgium, this scheme targets two main types of project: <\/span><\/p>\n<ul>\n<li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"1\" data-aria-posinset=\"1\" data-aria-level=\"1\"><b><span data-contrast=\"auto\">Investments in environmentally-friendly research and development<\/span><\/b><span data-contrast=\"auto\">,<\/span><\/li>\n<\/ul>\n<ul>\n<li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"1\" data-aria-posinset=\"2\" data-aria-level=\"1\"><b><span data-contrast=\"auto\">&#8220;Thematic&#8221; investments <\/span><\/b><span data-contrast=\"auto\">which support initiatives that contribute to the ecological transition.<\/span><\/li>\n<\/ul>\n<p><span data-contrast=\"auto\">From investments made in <\/span>2025 (fiscal year 2026) <span data-contrast=\"auto\">the regime applicable to thematic investments will evolve to better meet European environmental objectives.<\/span><\/p>\n            <\/div>\n            <\/section>\n\n\n<section\n    class=\"wp-block-text-block wp-block wp-block-text-block--reduced-width layout--none-top layout--none-bottom bg--white\"\n    >\n                        <div class=\"wp-block-text-block__container wysiwyg fade-in\">\n                <h2><span class=\"TextRun SCXW55894910 BCX8\" lang=\"FR-BE\" xml:lang=\"FR-BE\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW55894910 BCX8\">&#8220;Thematic&#8221; Investment Deduction<\/span><span class=\"NormalTextRun SCXW55894910 BCX8\">: <\/span><span class=\"NormalTextRun SCXW55894910 BCX8\">What&#8217;s new since 2025<\/span><\/span><\/h2>\n<p><span data-contrast=\"auto\">Several key changes are worth noting:<\/span><\/p>\n<ul>\n<li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"2\" data-aria-posinset=\"1\" data-aria-level=\"1\"><strong>A harmonised deduction rate of 40%:<\/strong> This rate applies to both SMEs and large companies and translates into a net tax saving of approximately 10% of the invested value<\/li>\n<\/ul>\n<ul>\n<li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"2\" data-aria-posinset=\"2\" data-aria-level=\"1\"><b><span data-contrast=\"auto\">New investment categories<\/span><\/b><span data-contrast=\"auto\">: The categories of eligible investments are being revised and will be more closely aligned with key environmental priorities, such as:<\/span>\n<ul>\n<li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"2\" data-aria-posinset=\"2\" data-aria-level=\"1\"><span data-contrast=\"auto\">Climate<\/span><\/li>\n<li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"2\" data-aria-posinset=\"2\" data-aria-level=\"1\"><span data-contrast=\"auto\">Circularity<\/span><\/li>\n<li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"2\" data-aria-posinset=\"2\" data-aria-level=\"1\"><span data-contrast=\"auto\">Biodiversity<\/span><\/li>\n<li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"2\" data-aria-posinset=\"2\" data-aria-level=\"1\"><span data-contrast=\"auto\">Pollution<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ul>\n<li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"2\" data-aria-posinset=\"3\" data-aria-level=\"1\"><b><span data-contrast=\"auto\">Focus on three main themes:<\/span><\/b><span data-contrast=\"auto\"> Energy, Transport, Climate.<\/span><\/li>\n<\/ul>\n<ul>\n<li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"2\" data-aria-posinset=\"4\" data-aria-level=\"1\"><b><span data-contrast=\"auto\">A two-stage procedure<\/span><\/b><span data-contrast=\"auto\"> :<\/span><\/li>\n<\/ul>\n<ol>\n<li data-leveltext=\"%2.\" data-font=\"\" data-listid=\"2\" data-aria-posinset=\"1\" data-aria-level=\"2\"><span data-contrast=\"auto\">A <\/span>technical certificate<span data-contrast=\"auto\"> confirming the investment&#8217;s eligibility.<\/span><\/li>\n<li data-leveltext=\"%2.\" data-font=\"\" data-listid=\"2\" data-aria-posinset=\"1\" data-aria-level=\"2\">Annual administrative and financial monitoring<span data-contrast=\"auto\"> to report on project progress.<\/span><\/li>\n<\/ol>\n<ol>\n<li style=\"list-style-type: none\"><\/li>\n<\/ol>\n            <\/div>\n            <\/section>\n\n\n<section\n    class=\"wp-block-text-block wp-block wp-block-text-block--reduced-width layout--spacing-s-top layout--spacing-s-bottom bg--white\"\n    >\n                        <div class=\"wp-block-text-block__container wysiwyg fade-in\">\n                <h2><span class=\"TextRun SCXW255266042 BCX8\" lang=\"FR-BE\" xml:lang=\"FR-BE\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW255266042 BCX8\">Energy efficiency: more stringent criteria<\/span><\/span><\/h2>\n<p>The conditions for investments in energy efficiency are becoming stricter. From now on, companies must meet various additional criteria:<\/p>\n<ul>\n<li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"3\" data-aria-posinset=\"1\" data-aria-level=\"1\"><span data-contrast=\"auto\">Prior energy audit mandatory.<\/span><\/li>\n<\/ul>\n<ul>\n<li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"3\" data-aria-posinset=\"2\" data-aria-level=\"1\"><span data-contrast=\"auto\">Payback period of at least 3 years and IRR \u2264 13% (except for small businesses).<\/span><\/li>\n<\/ul>\n<ul>\n<li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"3\" data-aria-posinset=\"3\" data-aria-level=\"1\"><span data-contrast=\"auto\">Replacement or adaptation of existing assets authorized subject to conditions.<\/span><\/li>\n<\/ul>\n<ul>\n<li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"3\" data-aria-posinset=\"4\" data-aria-level=\"1\"><span data-contrast=\"auto\">Precise rules governing cumulation with regional subsidies.<\/span><\/li>\n<\/ul>\n<p><span data-contrast=\"auto\">The objective is clear: <\/span><b><span data-contrast=\"auto\">to encourage investments that prioritize environmental impact over immediate financial return<\/span><\/b><span data-contrast=\"auto\">.<\/span><\/p>\n<h2><b><span data-contrast=\"auto\">What types of investment are eligible?<\/span><\/b><\/h2>\n<p><strong>The scheme is structured around three investment areas<\/strong>, divided into 12 groups and 21 categories.<\/p>\n<ul>\n<li><strong>Energy:<\/strong> Projects that contribute to more efficient energy use or sustainable energy production, such as energy renovation, renewable energy production (solar panels, combined heat and power), and industrial energy efficiency.<\/li>\n<li><strong>Transport and ecological footprint:<\/strong> Projects aimed at reducing emissions and pollution in transport and logistics. These initiatives are often sector-specific, but aim to achieve a concrete reduction in environmental impact.<\/li>\n<\/ul>\n<p><span data-contrast=\"auto\">Only expenses <\/span>capitalized in the company&#8217;s assets (CAPEX)<span data-contrast=\"auto\"> are considered eligible investments.<\/span><\/p>\n<h2><b><span data-contrast=\"auto\">Cumulation with subsidies<\/span><\/b><\/h2>\n<p><strong>Since December 18, 2025 the rule of non-cumulation with regional subsidies has been abolished for all increased deductions.<\/strong><\/p>\n<p><span data-contrast=\"auto\">However, some regional subsidy agreements include <\/span>no-cumulation clauses<span data-contrast=\"auto\">. In this case, applying the increased deduction could result in the <\/span>nullity of the subsidy<span data-contrast=\"auto\">.<\/span><\/p>\n<h2>Cumulation with subsidies<\/h2>\n<p><strong>The &#8220;Thematic&#8221; Increased Investment allowance is a powerful powerful tax tool<\/strong><span data-contrast=\"auto\"><strong> to support the ecological transition of businesses<\/strong>. It rewards projects with a real environmental impact, while imposing a <\/span>rigorous administrative and technical framework.<\/p>\n<p><span data-contrast=\"auto\">For companies wishing to invest in energy, transport or the reduction of their environmental footprint, this is an opportunity to <\/span>opportunity not to be missed.<\/p>\n<p><strong>Would you like to know if your company is eligible? Please do not hesitate to contact us. <\/strong><\/p>\n            <\/div>\n            <\/section>\n\n\n    <section\n        class=\"wp-block-buttons wp-block wp-block-buttons--align-center layout--none-top layout--spacing-s-bottom bg--white\"\n            >\n        <div class=\"wp-block-buttons__container fade-in\">\n            <a class=\"btn btn--primary\" href=\"https:\/\/aymingbe.vps.staging.elixirrdigital.com\/en\/contact-us\/\">Contact our experts<\/a>        <\/div>\n    <\/section>\n\n\n<section\n    class=\"wp-block-sharing-icons wp-block wp-block-sharing-icons--border-dividers 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            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<\/section>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":54,"featured_media":1758,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"expertise":[75],"sector":[],"topic":[],"class_list":["post-3634","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\/Sectors-Technology-Digital-Innovation-AdobeStock_1255845284-532x532.jpeg\" class=\"wp-component-card-insights__image post\" alt=\"Enhanced &quot;Thematic&quot; Investment Deduction\" decoding=\"async\" loading=\"lazy\" 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, https:\/\/aymingbe.vps.staging.elixirrdigital.com\/wp-content\/uploads\/sites\/9\/2025\/10\/Sectors-Technology-Digital-Innovation-AdobeStock_1255845284-1096x1096.jpeg 1096w, https:\/\/aymingbe.vps.staging.elixirrdigital.com\/wp-content\/uploads\/sites\/9\/2025\/10\/Sectors-Technology-Digital-Innovation-AdobeStock_1255845284-698x698.jpeg 698w, https:\/\/aymingbe.vps.staging.elixirrdigital.com\/wp-content\/uploads\/sites\/9\/2025\/10\/Sectors-Technology-Digital-Innovation-AdobeStock_1255845284-132x132.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\/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            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