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New environmental standard for an installed capacity of 1,000 kW or more

From January 2017, the new NOx environmental standard of 70 mg/nm3 (for 3% O2) will come into force for all gas-fired water boilers (steam and warm water) with a capacity of more than 1 MW.

Since 1st May 1998, all new gas burners for water boilers with a capacity of more than 900 kW must meet a stricter NOx standard (<70 mg/nm3 for 3% O2). Existing installations must have been inspected and, if necessary, have been replaced by no later than 31st December 2016. Therefore, modify or modernize your installation as soon as possible! That way, you avoid unnecessary waiting times just before the deadline and/or an offence.

Do you wish to make use of the MIA/VAMIL schemes?

Environmental Investment Tax Credit (MIA)/Arbitrary Depreciation of Environmental Investments (VAMIL)

The environmental investment tax credit (MIA) and the arbitrary depreciation of environmental investments (VAMIL) are tax credits for environmentally-friendly fixed assets.


The environmental investment tax credit allows you to reduce your taxable profits. You can deduct up to 36% of your investment from the taxable profits. The percentage of the deduction depends on the environmental effects and the commonness of the fixed asset.


With VAMIL, you can write off an investment at any time. For investments made since 2011, the arbitrary depreciation has been limited to 75% of the investment. By writing off the investment more quickly, you reduce your taxable profits so that you pay less tax for that year. This gives you both an interest advantage and a liquidity advantage.

Combination of MIA and VAMIL

The MIA and VAMIL are two different schemes, but they are often combined. Both schemes use the same list, called 'the environmental list'. This list contains all the fixed assets that are eligible for MIA and/or VAMIL. A new list is issued every year. You can download the environmental list from


Every company that pays income tax or corporation tax in the Netherlands can, in principle, use the MIA/VAMIL schemes. You are eligible for the MIA/VAMIL schemes if your investment meets the following five conditions:

• The fixed asset is included in the environmental list.
• The fixed asset has not been previously used (only new equipment).
• The investment must concern the purchase and creation costs of the fixed asset.
• To qualify for the MIA scheme, the environmental investment must be at least € 2,500.
• A fixed asset cannot qualify for both the energy investment tax credit (EIA) scheme and the arbitrary depreciation of environmental investments (VAMIL) scheme.

How can you use the scheme?

1. You must report the investment via within three months after making the investment.
2. You receive confirmation of receipt, which you must keep with your financial administration.
3. You process the MIA/VAMIL in your tax return. The Dutch Tax department makes a final decision on your tax return. This decision can be supported by advice from RVO.


The investment code for requesting MIA/VAMIL must, therefore, be recorded in the corporation tax return and the income tax return for entrepreneurs. The report code for your investment is: VPB-A41221 Air-emission-reducing facility for an existing combustion installation.

Please contact us if you wish to receive further information on this subject.