{"id":8088,"date":"2026-09-15T16:55:40","date_gmt":"2026-09-15T14:55:40","guid":{"rendered":"https:\/\/leyton.com\/be\/?post_type=article&#038;p=8088"},"modified":"2026-09-15T16:55:42","modified_gmt":"2026-09-15T14:55:42","slug":"thematic-investment-deduction-certificate-deadline-2026","status":"publish","type":"article","link":"https:\/\/leyton.com\/be\/en\/insights\/articles\/thematic-investment-deduction-certificate-deadline-2026\/","title":{"rendered":"Thematic deduction: tolerance period until 31 December 2026 for the certificate application\u00a0"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">The tax regime for <a href=\"https:\/\/leyton.com\/be\/en\/be-investment-deduction-rd-tax-credit\/\">the investment deduction<\/a> has undergone a significant reform\u00a0applicable as\u00a0from 1 January 2025. This reform had long been\u00a0anticipated, but uncertainties\u00a0remain\u00a0regarding\u00a0the procedure applicable to the thematic deduction, which\u00a0remains\u00a0non-operational. Below is an update on recent developments.\u00a0<\/p>\n\n\n\n<h2 id=\"h-three-month-deadline-to-request-the-certificate-nbsp\" class=\"wp-block-heading\"><strong>Three-month deadline to request the certificate<\/strong>&nbsp;<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">The thematic deduction requires obtaining a certificate from the competent region or the competent federal minister.&nbsp;This certificate must be requested within a period of&nbsp;<strong>three months<\/strong>&nbsp;<strong>from the last day of the taxable period during which the fixed asset was&nbsp;acquired&nbsp;or created<\/strong>. The certificate obtained must&nbsp;subsequently&nbsp;be attached to the tax return.&nbsp;<\/p>\n\n\n\n<h2 id=\"h-tolerance-period-nbsp\" class=\"wp-block-heading\"><strong>Tolerance period<\/strong>&nbsp;<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">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&nbsp;acquired&nbsp;or created as from 1 January 2025. The reason? A cooperation agreement between&nbsp;FPS Finance&nbsp;and the Regions is still awaited, and the Brussels and Walloon Regions still need to&nbsp;finalise&nbsp;their digital platform allowing certificate applications to be&nbsp;submitted. The digital platform of the Flemish Region is already available for energy&nbsp;investments.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Pending this, tolerance periods have been introduced by several Royal Decrees, the most recent of which is dated 16 June 2026.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">In concrete terms, for fixed assets&nbsp;acquired&nbsp;or created from 1 January 2025 up to and including 31 December 2026, the certificate must be requested:&nbsp;<\/p>\n\n\n<section id=\"ori-list_block\" class=\"ori-list full-w \"><div class=\" ori-list_only\">\n    <div class=\"ori-container\">\n        <div class=\"ori-row\">\n            <div class=\"list-content\">\n                                <ul>\n                    <li>Within twelve months following the last day of the taxable period;\u00a0<\/li><li><strong>And no later than 31 December 2026<\/strong>, provided that this period may not be shorter than three months.\u00a0<\/li>                <\/ul>\n            <\/div>\n        <\/div>\n    <\/div>\n<\/div><\/section>\n\n\n<p class=\"wp-block-paragraph\"><strong><em>Example: a company closing its\u00a0financial year\u00a0on 30 June 2026 may exceptionally\u00a0submit\u00a0the certificate application until 31 December 2026.<\/em>\u00a0<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Naturally, a certificate that has not been obtained will not have to be attached to the taxpayer\u2019s tax return. In that case, the deduction will be applied&nbsp;on the basis of&nbsp;the taxpayer\u2019s good faith, and certain documents must be kept available&nbsp;for&nbsp;the tax authorities&nbsp;in order to&nbsp;demonstrate that the checks relating to the eligibility of the investments have indeed been carried out.&nbsp;<\/p>\n\n\n\n<h2 id=\"h-situation-in-the-nbsp-three-nbsp-regions-nbsp\" class=\"wp-block-heading\"><strong>Situation in the&nbsp;three&nbsp;Regions<\/strong>&nbsp;<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">As&nbsp;indicated&nbsp;above, only the Flemish Region has already developed a digital platform enabling the required certificate to be requested for energy investments. However,&nbsp;obtaining the&nbsp;certificate will still depend on the conclusion of the cooperation agreement. In the Brussels-Capital Region and the Walloon Region,&nbsp;the digital&nbsp;platforms are still not available.&nbsp;<\/p>\n\n\n\n<h2 id=\"h-a-measure-that-nbsp-remains-nbsp-particularly-attractive-nbsp\" class=\"wp-block-heading\"><strong>A measure that&nbsp;remains&nbsp;particularly attractive<\/strong>&nbsp;<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">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&nbsp;monitors&nbsp;these developments and supports your company in assessing the applicable conditions, preparing the&nbsp;file&nbsp;and&nbsp;submitting&nbsp;the certificate application. This enables your company to make&nbsp;optimal&nbsp;and compliant use of&nbsp;the thematic&nbsp;deduction.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>The tax regime for the investment deduction has undergone a significant reform\u00a0applicable as\u00a0from 1 January 2025. This reform had long been\u00a0anticipated, but uncertainties\u00a0remain\u00a0regarding\u00a0the procedure applicable to the thematic deduction, which\u00a0remains\u00a0non-operational. Below is an update on recent developments.\u00a0 Three-month deadline to request the certificate&nbsp; The thematic deduction requires obtaining a certificate from the competent region or [&hellip;]<\/p>\n","protected":false},"author":34,"featured_media":8075,"menu_order":0,"comment_status":"open","ping_status":"open","template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[47],"tags":[],"expertise":[],"class_list":["post-8088","article","type-article","status-publish","format-standard","has-post-thumbnail","hentry","category-deduction-pour-investissement-et-credit-dimpot-pour-la-rd-en"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v28.1 (Yoast SEO v28.1) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Thematic Investment Deduction: 2026 Deadline<\/title>\n<meta name=\"description\" content=\"Discover the latest update on the thematic investment deduction, certificate requirements and 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