{"id":15020,"date":"2021-11-11T15:05:01","date_gmt":"2021-11-11T15:05:01","guid":{"rendered":"https:\/\/www.keesdeboekhouder.nl\/make-use-of-the-kia-invest-before-the-end-of-the-year-for-additional-cost-deduction\/"},"modified":"2024-04-29T11:27:47","modified_gmt":"2024-04-29T11:27:47","slug":"make-use-of-the-kia-invest-before-the-end-of-the-year-for-additional-cost-deduction","status":"publish","type":"post","link":"https:\/\/www-backup.keesdeboekhouder.nl\/en\/make-use-of-the-kia-invest-before-the-end-of-the-year-for-additional-cost-deduction\/","title":{"rendered":"Make use of the KIA? Invest before the end of the year for additional cost deduction"},"content":{"rendered":"<section class=\"header-block block\" style=\"background-color: #f4f4f5;\">\n    <div class=\"container h-100\">\n        <div class=\"header-block__wrapper row h-100\">\n            <div class=\"header-block__left d-flex col-12 col-sm-7 d-flex justify-content-center align-items-end\">\n                <img decoding=\"async\" loading=\"lazy\"\n                     class=\"image d-block\"\n                     alt=\"Make use of the KIA? Invest before the end of the year for additional cost deduction\"\n                     src=\"https:\/\/www-backup.keesdeboekhouder.nl\/wp-content\/uploads\/2023\/02\/adrian-korte-5gn2soeAc40-unsplash-1-scaled.jpg\"\n                     srcset=\"https:\/\/www-backup.keesdeboekhouder.nl\/wp-content\/uploads\/2023\/02\/adrian-korte-5gn2soeAc40-unsplash-1-scaled.jpg 2560w, https:\/\/www-backup.keesdeboekhouder.nl\/wp-content\/uploads\/2023\/02\/adrian-korte-5gn2soeAc40-unsplash-1-300x225.jpg 300w, https:\/\/www-backup.keesdeboekhouder.nl\/wp-content\/uploads\/2023\/02\/adrian-korte-5gn2soeAc40-unsplash-1-1024x768.jpg 1024w, https:\/\/www-backup.keesdeboekhouder.nl\/wp-content\/uploads\/2023\/02\/adrian-korte-5gn2soeAc40-unsplash-1-768x576.jpg 768w, https:\/\/www-backup.keesdeboekhouder.nl\/wp-content\/uploads\/2023\/02\/adrian-korte-5gn2soeAc40-unsplash-1-1536x1152.jpg 1536w, https:\/\/www-backup.keesdeboekhouder.nl\/wp-content\/uploads\/2023\/02\/adrian-korte-5gn2soeAc40-unsplash-1-2048x1536.jpg 2048w\"\n                     sizes=\"(max-width: 2560px) 100vw, 2560px\"\/>\n                                <span class=\"image-caption text--small\"><\/span>\n            <\/div>\n            <div class=\"header-block__right d-flex flex-row flex-wrap col-12 col-sm-5 justify-content-start align-items-start align-items-sm-end\">\n                <h1 class=\"title\">Make use of the KIA? Invest before the end of the year for additional cost deduction <\/h1>\n                                <div class=\"d-flex col-12 justify-content-start justify-content-md-end p-0\">\n                    <span class=\"label text--small\">16 February 2023 \u2013 reading time: 3 minutes<\/span>\n                <\/div>\n                                            <\/div>\n        <\/div>\n    <\/div>\n<\/section>\n\n<section class=\"quote-block block\">\n    <div class=\"container\">\n        <div class=\"row\">\n            <div class=\"col-12 col-md-8 offset-lg-1 col-lg-9 offset-xl-2 col-xl-8\">\n                <div class=\"quote-block__quote-wrapper d-flex flex-wrap\">\n                    <blockquote>When the end of the financial year is in sight and you are considering investing in certain business assets, it could be wise to do so before the end of the year, as you might qualify for claiming KIA (small projects investment credit).<\/blockquote>\n                    <div class=\"text--small text--weight-500\"><\/div>\n                <\/div>\n            <\/div>\n        <\/div>\n    <\/div>\n<\/section>\n\n<section class=\"text-block block columns-1\">\n    <div id=\"\" class=\"deeplink-anchor\"><\/div>\n    <div class=\"container\">\n        <div class=\"row\">\n            <div class=\"col-12 offset-lg-1 col-lg-10 offset-xl-2 col-xl-8\">\n                <div class=\"text-block__text-wrapper rich-text d-block\">\n                    <p><strong>What is KIA?<\/strong><br \/>\nYou\u2019re eligible for small projects investment credit, or investment deduction, if you\u2019ve invested over \u20ac2801 <strong>excluding VAT<\/strong> in one year. This will allow you to deduct 28% of the total amount of investments from your profit. This results in a lower profit and therefore means that you\u2019ll pay less income tax. Suppose you\u2019ve already invested \u20ac2000 this year, and you\u2019re contemplating the purchase of a \u20ac900 iPad, then it may be worthwhile to do so. With this purchase, you\u2019ll exceed the minimum of \u20ac2801 and you can claim an additional cost deduction of (28% of \u20ac2900 =) \u20ac812!<\/p>\n                <\/div>\n            <\/div>\n        <\/div>\n    <\/div>\n<\/section>\n\n<section class=\"image-block block\">\n    <div class=\"container\">\n        <div class=\"row\">\n            <div class=\"image-block__image-container col-12 offset-xl-1 col-xl-10\">\n                <div class=\"image-block__image-wrapper\">\n                    <img decoding=\"async\" loading=\"lazy\"\n                         class=\"image d-block w-100\"\n                         alt=\"Make use of the KIA? Invest before the end of the year for additional cost deduction\"\n                         src=\"https:\/\/www-backup.keesdeboekhouder.nl\/wp-content\/uploads\/2023\/09\/jay-wennington-n0nbOyb2XcE-unsplash-3-scaled.jpg\"\n                         srcset=\"https:\/\/www-backup.keesdeboekhouder.nl\/wp-content\/uploads\/2023\/09\/jay-wennington-n0nbOyb2XcE-unsplash-3-scaled.jpg 2560w, https:\/\/www-backup.keesdeboekhouder.nl\/wp-content\/uploads\/2023\/09\/jay-wennington-n0nbOyb2XcE-unsplash-3-300x200.jpg 300w, https:\/\/www-backup.keesdeboekhouder.nl\/wp-content\/uploads\/2023\/09\/jay-wennington-n0nbOyb2XcE-unsplash-3-1024x683.jpg 1024w, https:\/\/www-backup.keesdeboekhouder.nl\/wp-content\/uploads\/2023\/09\/jay-wennington-n0nbOyb2XcE-unsplash-3-768x512.jpg 768w, https:\/\/www-backup.keesdeboekhouder.nl\/wp-content\/uploads\/2023\/09\/jay-wennington-n0nbOyb2XcE-unsplash-3-1536x1024.jpg 1536w, https:\/\/www-backup.keesdeboekhouder.nl\/wp-content\/uploads\/2023\/09\/jay-wennington-n0nbOyb2XcE-unsplash-3-2048x1365.jpg 2048w\"\n                         sizes=\"(max-width: 2560px) 100vw, 2560px\" \/>\n                    <div class=\"rotated-label\">\n                        <label><\/label>\n                    <\/div>\n                <\/div>\n        <\/div>\n        <\/div>\n    <\/div>\n<\/section>\n\n<section class=\"text-block block columns-1\">\n    <div id=\"\" class=\"deeplink-anchor\"><\/div>\n    <div class=\"container\">\n        <div class=\"row\">\n            <div class=\"col-12 offset-lg-1 col-lg-10 offset-xl-2 col-xl-8\">\n                <div class=\"text-block__text-wrapper rich-text d-block\">\n                    <p><strong>Does this go for all investments?<\/strong><\/p>\n<p>Let\u2019s start with an explanation: what exactly qualifies as an investment for the Dutch Tax and Customs Administration? An investment is a business asset that will last a given amount of time and costs more than \u20ac450 excluding VAT. Examples are laptops, cameras or electric bikes. Not every investment qualifies for KIA, because the deduction does not apply to:<\/p>\n<ul>\n<li>Residential houses, land or animals<\/li>\n<li>Vessels for representative purposes<\/li>\n<li>Intangible property such as stocks, receivables and goodwill<\/li>\n<li>Passenger cars that are not intended for professional transport<\/li>\n<li>Business assets that are, for at least 70%, intended for rentals<\/li>\n<li>Business assets that are transferred from <a href=\"https:\/\/www.keesdeboekhouder.nl\/en\/declaring-private-items-as-business-assets-smart-or-not\/\" rel=\"noopener\" target=\"_blank\">your private assets<\/a> to your business\n<\/li>\n<li>Investments with which you enter into obligations towards someone belonging to your household or family, e.g. a machine you buy from your uncle is not eligible for investment deduction. <\/li>\n<p>Are you investing in an environmentally friendly business asset, such as an electric car or scooter? Then you may be eligible for an extra deduction under the <a href=\"https:\/\/www.keesdeboekhouder.nl\/en\/investing-environmentally-friendly-and-profitable-with-mia-and-vamil\/\" rel=\"noopener\" target=\"_blank\"> MIA or Vamil <\/a> regulations. <\/p>\n                <\/div>\n            <\/div>\n        <\/div>\n    <\/div>\n<\/section>\n\n<section class=\"text-image-left-block block\">\n    <div class=\"container\">\n        <div class=\"row\">\n\n            <div class=\"text-image-right-block__image-wrapper col-12 col-md-6 mb-4 mb-md-0\">\n\n                            <div class=\"w-100 text-image-right-block__image-container\">\n                    <!-- Image -->\n                    <img decoding=\"async\" loading=\"lazy\"\n                         class=\"image d-block w-100\"\n                         alt=\"Make use of the KIA? Invest before the end of the year for additional cost deduction\"\n                         src=\"https:\/\/www-backup.keesdeboekhouder.nl\/wp-content\/uploads\/2023\/09\/caleb-minear-Hye_wAEYUzI-unsplash-3-scaled.jpg\"\n                         srcset=\"https:\/\/www-backup.keesdeboekhouder.nl\/wp-content\/uploads\/2023\/09\/caleb-minear-Hye_wAEYUzI-unsplash-3-scaled.jpg 2560w, https:\/\/www-backup.keesdeboekhouder.nl\/wp-content\/uploads\/2023\/09\/caleb-minear-Hye_wAEYUzI-unsplash-3-300x200.jpg 300w, https:\/\/www-backup.keesdeboekhouder.nl\/wp-content\/uploads\/2023\/09\/caleb-minear-Hye_wAEYUzI-unsplash-3-1024x683.jpg 1024w, https:\/\/www-backup.keesdeboekhouder.nl\/wp-content\/uploads\/2023\/09\/caleb-minear-Hye_wAEYUzI-unsplash-3-768x512.jpg 768w, https:\/\/www-backup.keesdeboekhouder.nl\/wp-content\/uploads\/2023\/09\/caleb-minear-Hye_wAEYUzI-unsplash-3-1536x1024.jpg 1536w, https:\/\/www-backup.keesdeboekhouder.nl\/wp-content\/uploads\/2023\/09\/caleb-minear-Hye_wAEYUzI-unsplash-3-2048x1365.jpg 2048w\"\n                         sizes=\"(max-width: 2560px) 100vw, 2560px\" \/>\n                    <div class=\"rotated-label\">\n                        <label><\/label>\n                    <\/div>\n                <\/div>\n\n            \n            <\/div>\n\n            <!-- Text -->\n            <div class=\"text-image-left-block__text-wrapper rich-text col-12 offset-md-1 col-md-5 col-lg-4 col-xl-4\">\n                <p><strong>Sounds great! Start shopping?<\/strong><br \/>\nAs nice as it may seem to \u2018reward\u2019 yourself with a new camera or iPad, it\u2019s only wise to invest in something if you really need it of course. The cost deduction will never outweigh the amount of the investment itself. In addition, keep in mind that when your profit is approximately \u20ac25.000, you\u2019re entitled to private business ownership allowance and the extra deduction is not of much use, as your profit is already reduced to such an extent that you will not have to pay income tax anyway!<\/p>\n\n                            <\/div>\n        <\/div>\n    <\/div>\n<\/section>\n\n<section class=\"text-block block columns-1\">\n    <div id=\"\" class=\"deeplink-anchor\"><\/div>\n    <div class=\"container\">\n        <div class=\"row\">\n            <div class=\"col-12 offset-lg-1 col-lg-10 offset-xl-2 col-xl-8\">\n                <div class=\"text-block__text-wrapper rich-text d-block\">\n                    <p>Author: Sanne Paaij <\/p>\n                <\/div>\n            <\/div>\n        <\/div>\n    <\/div>\n<\/section>","protected":false},"excerpt":{"rendered":"<p>When the end of the financial year is in sight and you are considering investing in certain business assets, it could be wise to do so before the end of the year, as you might qualify for claiming KIA (small projects investment credit).<\/p>\n","protected":false},"author":8,"featured_media":22125,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[19],"tags":[],"class_list":["post-15020","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-keep-up-en"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v23.5 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Year-End KIA Benefits: Invest for Deductions<\/title>\n<meta name=\"description\" content=\"Maximize KIA benefits! 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