This increased deduction takes the form of an adjustment in more of the initial state of taxable
reserves and should be entered in schedule 1065 of the tax return.
It should be noted that additional costs depreciated together with the charging station also form part
of that acquisition value to which the increased deduction applies. This applies, for example, to the costs for
cabling works, as well as the costs related to an electricity cabin necessary for the operation of the
charging stations (Ref.) .

Author: Yves Verdingh