The Dutch Counsel of Ministers agreed on 28 June 2013 to the proposal of the State Secretary of Finance Mr. Weekers and the Minister of Economic Affairs Mr. Kamp. This proposal envisages to stimulate business investments in order to strengthen the economic growth in the Netherlands. As of 1 July 2013 tax payers can claim random accelerated depreciation to a maximum of 50% with respect to investments in business assets made between 1 July 2013 and 31 December 2013. The main requirement for the application of the random accelerated depreciation is that business assets acquired in the second part of 2013 must be commissioned before 1 January 2016.

It is expected that the measure will be in line with the previous random accelerated depreciation provision, which applied for the fiscal years 2009, 2010 and 2011. Therefore, one can only apply for the random accelerated depreciation insofar payments or production costs (voortbrengingskosten) have been made between 1 July 2013 and 31 December 2013. Most likely, the random accelerated depreciation will be applicable to most business assets, excluding, among others, buildings, infrastructure projects, immaterial fixed assets and assets to be leased to third parties.

As a result of the random accelerated depreciation possibilities tax payers are able to limit their taxable profit for the FY 2013. Normally business assets (excluding goodwill and buildings) can be depreciated at a maximum rate of 20% of the acquisition costs and only after the business assets are commissioned.