When is something an investment?

January 24, 2023

When is something an investment?

As an entrepreneur, you are actually investing a lot, maybe even without realizing it. You are investing when you buy assets for your business. Assets are things you use for your business and do not sell. So, not all purchases are assets. For example, you are investing when you buy a laptop for your business. Investing can be very useful for you as an entrepreneur because of the investment deduction. However, you should be aware that not all assets count as investments.

When is an asset an investment?

Not all assets are investments. An investment must have a purchase value of at least €450. Purchase costs and installation costs are also part of the purchase value. The purchase value must be at least 450 euros excluding VAT, unless the VAT cannot be reclaimed. In that case, the requirement is 450 euros including VAT.

Sometimes, smaller assets can be considered as a joint investment. The asset 'workplace', for example, can consist of a laptop, mouse, keyboard and printer, and that falls under one investment. Ultimately, the Belastingdienst will determine whether it is indeed a joint investment or not. Therefore, you cannot consider separate purchases as a joint investment. It does not matter for the joint investment whether the assets are purchased from the same company and at the same time, etc.