Random depreciation on new business assets in 2023

6 December 2022 - Following discussions with MKB-Nederland and VNO-NCW, the government has decided to open up the possibility of random (accelerated) depreciation on new business assets in 2023. This measure is aimed at preserving liquidity among SMEs. The random depreciation will apply to both corporate and income tax. The exact conditions have yet to be worked out in regulations.