You are entitled to the tax credit for socially responsible investments if you invest money in one of the following recognised funds:
The credit is 1.3% of the average amount you invested during the year in a socially responsible way. You calculate this average by adding the value of your socially responsible investments on 1 January to the value on 31 December, and dividing the total sum by two. If you immigrated later in the year, the date of immigration is used instead of 1 January. The credit equals 1.3% of the exempt amount for socially responsible investments in Box 3. In 2008, the maximum exempt amount per taxpayer is € 54,223.
For investments in so-called green funds that already existed on 31 December 2000, an unlimited exemption applies in Box 3. In that case, the credit is 1.3% of the unlimited exemption in Box 3.
