The tax incentive for social investments
Last updated:
18-11-2021
The tax incentive for social investments has been abolished. The exemption for green (environmental friendly) investments still exists.
Assets which qualify as "green investments" do not need to be included in the taxable basis for the Box 3 income up to an amount of at most € 60,429 (2021), or if the taxpayer has a fiscal partner during the entire year, € 120,858 (2021).
| The above information is prepared with utmost care, but it cannot be guaranteed that the rules have not changed since the date of publication or that your personal situation triggers the application of specific rules which deviate from the above. Before you use this information we therefore strongly recommend that you consult us to determine your personal Dutch income tax position. If you require our follow up, you can contact us via e-mail or call us at our offices in Amsterdam + 31 (20) 570 9440 or Rotterdam + 31 (10) 2010466. |