The deductible amount per taxable period is obtained by increasing the normal amount of depreciation for that period by, as the case may be, 100% or 50% (art. 64quater, paragraph 5 WIB 1992). The additional costs that are depreciated together with the charging station are part of that acquisition value. This applies, for example, to the costs of cabling work. The costs related to an electricity cabin that is necessary for the operation of the charging stations are also eligible for the increased cost deduction (Ref.).

The increased deduction is only granted from the tax year connected to the taxable period during which the charging station is actually publicly accessible (art. 64 quater, paragraph 2, third indent WIB 92).

The taxpayer has the option to only start depreciating his investment when it has been acquired or established, i.e. when the investment has been fully made. If the company wishes to start depreciation during the course of the acquisition or construction, it will first be able to benefit from the traditional deductibility rate and the increased rate from the moment the charging station meets all the conditions (Ref. ).

With regard to subsequent tax years, the increased depreciation deduction can only be enjoyed on condition that the charging station is publicly accessible throughout the entire taxable period, without taking into account inaccessibility caused beyond the control of the taxable person.

taxpayer to (art. 64 quater, paragraph 2, fourth indent WIB 92). The increased depreciation deduction therefore only applies as long as the charging station remains publicly accessible.

The depreciation accepted on top of the acquisition or investment value of the charging stations is not eligible for determining the subsequent capital gains and losses on those charging stations." (art. 64 quater, paragraph 7 WIB 92).

The increased deduction of depreciation requires that the charging station is depreciated over at least 5 taxable periods (art. 64 quater, paragraph 2, first indent WIB 92 ; PV 673 dated 08.10.2021).

Furthermore, the company may not apply the investment deduction (cf. Article 69 WIB 92) (Article 64 quater, paragraph 2, second indent WIB 92).

Author: Yves Verdingh