Application period for thematic investment deduction certificate extended

As from 1 January 2025, the new investment deduction regime entered into force, introducing three categories or ‘tracks’: a ‘base’ deduction, a ‘technology deduction’ and a ‘thematic deduction’ (read our previous alert).

Assets and technologies that qualify for the new thematic deduction are identified in investment lists and certain compliance formalities need to be fulfilled (read our previous alert). To claim the deduction, a certificate from the competent authorities is required, confirming that the investment is a qualifying investment. This certificate needs to be applied for within 3 months after the end of the fiscal year in which the assets are acquired or established and is to be added to the tax return.

Due to the extended government formation process, the delayed implementation of the new web application for the certificate application, and the lack of a cooperation agreement between the regions, there was uncertainty about how to apply for the investment deduction.

Therefore, and as a transitional measure, a Royal decree issued on July 28, 2025 (NL / FR) temporarily extends the application deadline for obtaining a certificate. Applications for investment certificates related to fixed assets acquired or established between January 1, 2025, and June 30, 2026, may be submitted within 12 months after the end of the taxable period or financial year. However, the 12-month period may never extend beyond June 30, 2026, unless it would be shorter than a three-month period.

Some examples :

Note that the application for an investment certificate can already be requested during the financial year. The end of the taxable period is only the start of the calculation of the 3-month or 12-month period.

In case you would like more information or assistance in this respect, please do not hesitate to reach out to your trusted EY contact.