MIA/Vamil

The Dutch government wants entrepreneurs to purchase more environmentally friendly corporate assets. That is why two incentive schemes have been set up: MIA (Environmental Investment Allowance) and Vamil (Arbitrary Depreciation of Environmental Investments). These schemes offer a fiscal incentive for investments in sustainable, innovative corporate assets. If you are interested to know which investments are eligible for a MIA or Vamil tax benefit, PNO Chemistry’s experts can help you out.

Objective

The MIA (in Dutch: Milieu-investeringsaftrek) and Vamil (Willekeurige afschrijving Milieu-investeringen) tax deduction schemes aim at stimulating investments in sustainable corporate assets.

Themes

Themes within the MIA and Vamil schemes are:

  • use of resources and water
  • food supply and agricultural production
  • mobility
  • climate and air
  • use of space
  • built environment.

Details

  • To be eligible for a tax benefit via MIA or Vamil, the corporate asset must be included in the annual Environment List. The Dutch Ministry of Infrastructure and Water Management updates the list each year after consulting with the market.
  • The MIA scheme offers entrepreneurs an investment deduction of up to 45% of the amount of the investment. The net tax benefit can amount to a maximum of 11.6%.
  • The Vamil scheme allows entrepreneurs to deduct 75% of their investment expenses.

How can we help you?

Would you like to know more about the MIA and Vamil tax deduction schemes, the specific corporate assets that are included in the Environment List, and especially: what these schemes mean for you? Our experts would be happy to tell you everything they know. Feel free to contact us.

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