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. This scheme allows companies to deduct a higher percentage of the investment costs from their taxable income in the year the investment occurs.

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

The purpose 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 can 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.