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A small enterprise has enquired whether it may continue to use the accelerated depreciation incentive after exceeding €10 million in turnover. The Directorate General for Taxes (DGT) has ruled that the entity may continue to apply small enterprise incentives for three additional financial years, provided it met the necessary conditions in the two preceding years.
Companies approaching the €10 million turnover threshold can maintain certain tax incentives for a transitional period, aiding financial planning and investment stability.
The tax team reviews your specific situation.
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