In Belgium, charging stations for electric vehicles (EVs) are generally tax deductible as operating expenses for self-employed people and companies. This applies to both purchase and installation. Companies can include the costs of the charging station as investments and depreciate them over several years. They may also be able to make use of the so-called investment deduction, depending on the specific regulations at that time.
There are often subsidy options and tax benefits available for private individuals when purchasing and installing charging stations for home use. These may vary depending on the region and local initiatives.
However, it is always advisable to seek specific advice from a tax advisor or accountant who is aware of the most recent legislation and tax regulations regarding electric vehicles and charging infrastructure in Belgium.