Themes
The MIA and Vamil schemes cover investments related to the use of resources and water, food supply and agricultural production, mobility, climate and air, use of space, and built environment.
Objectives
The MIA (in Dutch: Milieu-investeringsaftrek) and Vamil (in Dutch: Willekeurige Afschrijving Milieu-investeringen) tax deduction schemes aim to promote investments in sustainable corporate assets.
Details
For an investment to be eligible for tax benefits under MIA or Vamil, it must be listed in the annual Environment List, which is updated by the Dutch Ministry of Infrastructure and Water Management after consulting with the market. The MIA scheme offers an investment deduction of up to 45% of the investment amount, with a maximum net tax benefit of 11.6%. The Vamil scheme allows entrepreneurs to write off 75% of their investment expenses early, which provides an advantage in liquidity and interest.
How we can help you
If you want to learn more about the MIA and Vamil tax deduction schemes, including the specific corporate assets that are eligible for tax benefits, our experts can provide you with information and assistance. Do not hesitate to contact us.