In Netherlands an amendment to the depreciation rules is effective from 1 July 2013 allowing entrepreneurs to immediately deduct from tax up to half of the amount of corporate investments in new assets.
The temporary “bonus” depreciation rules (published 2 July 2013) are applicable for depreciation on investments made between 1 July 2013 and end of the year. The new rules have therefore been introduced to encourage companies to purchase new assets this year.
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