The tax regime for the investment deduction has undergone a significant reform applicable as from 1 January 2025. This reform had long been anticipated, but uncertainties remain regarding the procedure applicable to the thematic deduction, which remains non-operational. Below is an update on recent developments.
Three-month deadline to request the certificate
The thematic deduction requires obtaining a certificate from the competent region or the competent federal minister. This certificate must be requested within a period of three months from the last day of the taxable period during which the fixed asset was acquired or created. The certificate obtained must subsequently be attached to the tax return.
Tolerance period
In practice, however, the procedure for obtaining this certificate from the regional authorities is not yet operational. It is therefore currently impossible to obtain the relevant certificate within the prescribed deadline for fixed assets acquired or created as from 1 January 2025. The reason? A cooperation agreement between FPS Finance and the Regions is still awaited, and the Brussels and Walloon Regions still need to finalise their digital platform allowing certificate applications to be submitted. The digital platform of the Flemish Region is already available for energy investments.
Pending this, tolerance periods have been introduced by several Royal Decrees, the most recent of which is dated 16 June 2026.
In concrete terms, for fixed assets acquired or created from 1 January 2025 up to and including 31 December 2026, the certificate must be requested:
- Within twelve months following the last day of the taxable period;
- And no later than 31 December 2026, provided that this period may not be shorter than three months.
Example: a company closing its financial year on 30 June 2026 may exceptionally submit the certificate application until 31 December 2026.
Naturally, a certificate that has not been obtained will not have to be attached to the taxpayer’s tax return. In that case, the deduction will be applied on the basis of the taxpayer’s good faith, and certain documents must be kept available for the tax authorities in order to demonstrate that the checks relating to the eligibility of the investments have indeed been carried out.
Situation in the three Regions
As indicated above, only the Flemish Region has already developed a digital platform enabling the required certificate to be requested for energy investments. However, obtaining the certificate will still depend on the conclusion of the cooperation agreement. In the Brussels-Capital Region and the Walloon Region, the digital platforms are still not available.
A measure that remains particularly attractive
These practical difficulties require a certain degree of vigilance, but they obviously do not detract from the particularly attractive nature of this tax incentive. Leyton closely monitors these developments and supports your company in assessing the applicable conditions, preparing the file and submitting the certificate application. This enables your company to make optimal and compliant use of the thematic deduction.