The term “200% deductible” is often used for certain environmentally related investments that qualify for accelerated depreciation or random depreciation of environmental investments (Vamil) in the Netherlands. With this scheme, companies can deduct a higher percentage of the investment costs from their taxable profit in the year in which the investment takes place.

In fact, “200% deductible” means that the tax deduction is higher than the actual costs of the investment. For example, if an investment amounts to €10,000 and it is 200% deductible, a company can deduct €20,000 from the taxable profit, thereby reducing the tax base.

The aim of these schemes is to encourage companies to invest in sustainable and environmentally friendly technologies and to promote the transition to a greener economy.

It is important to note that the specific conditions and rules regarding the tax deductibility of investments may vary, and it is advisable to seek professional advice from a tax advisor or tax expert to obtain the most recent and accurate information about the tax deductibility of specific investments.