The Netherland's Tax Plan for 2016, which was approved 22 December 2015 ({News-2015-12-28/A/5- previous coverage}), includes a number of amendments concerning the investment deduction, environmental and energy-saving investments deduction, and the R&D wage tax reduction. The changes generally apply from 1 January 2016. Investment Deduction The investment thresholds for the investment deduction regime are adjusted with the minimum investment amount kept at EUR 2,300 and the maximum amount increased to EUR 311,242. The investment deduction amounts are as follows: For investments between EUR 2,300 and EUR 56,024, the deduction is equal to 28% of the amount invested; For investments between...