Investment Incentive BIK During the Corona Crisis


The Job-related Investment Discount (BIK) is intended to support entrepreneurs in making investments that will benefit the progress of their companies. BIK is a reduction on the wage tax, rather than on the income tax. This means that it is also possible to receive the discount when no profit has been made.

By doing so, the Dutch government wants to mitigate the negative economic impacts of the corona crisis and prevent investments from dwindling. In the long term, such a decrease in investments could threaten the future of the corporate sector.

What Is BIK?

The BIK is a reduction on the wage tax (remittance of wage tax and national insurance contributions). Even companies that do not make a profit, but do have wage costs—a situation that, due to the corona crisis, has sadly not become unthinkable—can make use of the scheme.

The discount consists of a certain percentage of the investment, depending on the total amount. For investments up to € 5,000,000, 3% of the investment can be deducted from the wage tax. For amounts above € 5,000,000, this is 2.44%.

The BIK only applies to new (unused) investments. In addition, the BIK is not profit dependent. It is possible to use the BIK in combination with other schemes, such as the KIA, EIA, MIA, VAMIL, and WBSO. In that case, the percentages of the discounts are stacked.


– The applicant must have wage costs.

– The investment must have been made on, or after, 1 October 2020.

– The object of the investment must be fully in use 6 months after purchase. Multi-year investments are therefore not covered by this scheme.

– The BIK may only be applied for once per fiscal unit.

– The BIK can be applied for a maximum of 4 times per year. Once a year is also possible.

If the reduction on the wage tax is higher than the amount to be paid, the balance will automatically become zero. If, at the end of the year, you find out that you would have been better off writing off a little more in a previous quarter, you can still correct this.


The total budget for 2021 and 2022 is € 2 billion per year. Because the BIK is specifically intended to mitigate the negative effects of the corona crisis, the scheme is expected to end in 2023.

In order to make the practical implementation of the BIK more doable, a number of minimum amounts have been set:

  • Investments must be worth at least € 1,500 in order to be included;
  • The total amount per application must be at least € 20,000.


At the moment, the BIK is still merely a proposal. The political opposition has critique on the BIK, amongst others arguing that the “job-related” aspect of the regulation is insufficiently substantiated.

Opponents of the BIK are also afraid that the scheme will be abused. This was previously the case with the WIR (Investment Fund Act), where, among other things, it was possible to actually receive money if the deduction went below zero.

Proponents of the BIK point out that people have learned from the WIR and therefore will not make the same mistake twice. Moreover, anyone who abuses the scheme can count on a hefty fine. They also point to international studies that show that the elasticity of companies is increased by fiscal investment schemes.

Whether the BIK will actually be introduced, will soon become clear. In the upcoming WBSO conversations, we are keen to briefly discuss the possibilities of the BIK for your company.

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