Investment deduction amounts (IAB) are a common tax deferral model. They allow the deduction of operating expenses for the future purchase of movable assets, such as a vehicle or a photovoltaic system. Profit-reducing can be deducted up to 50% of the expected acquisition or production costs. But how can an entrepreneur transfer an IAB formed in one establishment “A” to another establishment “B”?
1st principle: advance deduction of operating expenses under an IAB
If an entrepreneur plans to purchase or manufacture movable assets in the future, for example:
This article does not replace tax or legal advice in an individual case. Facts, current law, jurisdiction, documentation and implementation remain decisive.