Extension of application deadline for certificates – Thematic Deduction
Since 1 January 2025, the renewed system of investment deduction has been in force. The practical implementation of the reformed investment deduction is still pending, meaning that as of today it remains unclear which authority will issue the required certificates or what information must be collected. Due to the absence of these guidelines, the government was compelled to decide on a one time extension of the application deadline for these certificates.
The application deadline for investments made between 1 January 2025 and 30 June 2026 is therefore exceptionally extended to 12 months after the end of the taxable period in which the investments were made. However, the final submission date remains 30 June 2026, unless this would result in a period of less than three months.
Some examples of investments made after 1 January 2025 to illustrate this:
- Financial year ending on 31 May 2025 : application possible until 31 May 2026
- Financial year ending on 31 December 2025 : application possible until 30 June 2026
- Financial year ending on 31 May 2026 : application possible until 31 August 2026
Status of certificate requirement for Technology Deduction
The Technology Deduction replaces its predecessor, the increased investment deduction for environmentally friendly investments in research and development (R&D). This deduction has traditionally required a certificate issued by the regional authorities to demonstrate the environmentally friendly nature of the relevant investments.
The federal coalition agreement mentioned the abolition of this certificate requirement for the Technology Deduction, thereby allowing enterprises to benefit from the deduction without a certificate. Such a simplification of administrative burdens would make access to the investment deduction more straightforward. Naturally, the question arises whether enterprises making use of the Technology Deduction will face difficulties during tax audits in exchange for this simplification.
For the time being, however, no legislative initiative has been taken to implement this part of the coalition agreement. Consequently, the certificate requirement for R&D investments remains in place.
Walloon Region: Update on cooperation agreement and investment deduction 2025
Due to the absence of practical implementation of the new Thematic Deduction, the regions are currently unable to issue certificates for investments made since 1 January 2025.
To prevent enterprises from suffering adverse consequences, the Walloon Region advises companies to submit a “statement of intent to apply for a certificate.” By filing such an intent, deadlines are temporarily suspended and the right to deduction remains safeguarded. The statement must specify the date, amount, and category of the investment and must be sent to deductionfiscale.energie@spw.wallonie.be.
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