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Tax facilities

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Insight on the use of taxes in structuring and financing of sustainable energy projects. 

The Dutch government has decided to encourage fiscal facilities rather than outright grants. To this end, a number of renewable energy project tax incentives were created. These tax incentives typically provide deduction opportunities that allow an investor to reduce the overall income. The tax that is reduced is therefore in fact an (indirect) subsidy.

Added Value of ‘Fiscal Capital’

Often, attracting funding at the start of a renewable energy project is one of the biggest hurdles. Although many technologies have already proven themselves and shown that they are sufficiently robust, the calculation of the value in terms of “gray power” is often complex. This in combination with recent developments in the banking sector makes it difficult to finance these types of projects. This applies in particular to the construction phase of a project and for initiatives with a longer duration.

Therefore, it is often necessary that at the very beginning of a project the rights to tax benefits can already be monetized (liquidated). This delivers an immediate capital guarantee from the start.

Criteria used by e3

e3 deals with many (public) stakeholders. Because of this, e3 uses a specific criteria when using “fiscal capital”;

    • A ruling should be issued by the tax authorities confirming that the investor is considered to be an entrepreneur;
    • The return to the investor (lender of fiscal capital) must be in balance with the return to the other stakeholders and should in part be based on the return of the project itself;
    • The consultancy fee should be reasonable and depends partly on the efficiency of the project itself.