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Investitionsbooster – Jetzt Anlagen modernisieren!
Degressive AfA für Industrieunternehmen
Beratung anfragen
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Investitionsbooster: Doppelter Push für Unternehmen

Ab dem 1. Juli 2025 können Sie mit dem Investitionsbooster der Bundesregierung gezielt in moderne Infrastrukturen investieren und von attraktiven Steuervorteilen profitieren. Dank degressiver Abschreibung erhöhen Sie Ihre Liquidität, reduzieren Risiken und setzen Innovationsprojekte schneller um. Gleichzeitig sichern Sie sich durch die Modernisierung eine höhere Energieeffizienz, mehr Nachhaltigkeit und stabilere Abläufe. Ob Sensorik, Automationssysteme oder IoT-Plattformen: Jetzt ist der perfekte Zeitpunkt, um Ihre Prozesse fit für die Zukunft zu machen.

Vorteile für Industrieunternehmen

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Förderung von Digitalisierung und Automatisierung
Förderung von Digitalisierung und Automatisierung
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Planungssicherheit durch reduzierte Steuerlast
Planungssicherheit durch reduzierte Steuerlast
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Höhere Prozesseffizienz durch Modernisierung
Höhere Prozesseffizienz durch Modernisierung
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JUMO variTRON 500 touch
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CODESYS V3.5 und Node-RED als IDEs
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Unterstützung vieler Feldbussysteme
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JUMO variTRON 500
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Hohe Skalierbarkeit
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Prozessabbild aller verbundenen Module
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CODESYS V3.5 Programmierumgebung
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JUMO smartWARE Evaluation
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Investitionsbooster – FAQs

Sie möchten mehr über den Wachstumsbooster der Bundesregierung erfahren? Nachfolgend beantworten Ihnen die wichtigsten Fragen zum Thema. Weitere Infos erhalten Sie auf den Seiten des Bundes.

Was ist der Investitionsbooster?
Der Investitionsbooster ist Teil des steuerlichen Investitionssofortprogramms der Bundesregierung zur Stärkung des Wirtschaftsstandorts Deutschland. Es handelt sich dabei um Maßnahmen, die kurzfristig steuerliche Anreize schaffen und Planungssicherheit bieten – insbesondere durch verbesserte Abschreibungsmöglichkeiten. Weitere Bausteine sind die Senkung der Körperschaftssteuer, eine Förderung für Elektrofahrzeuge und die Ausweitung der Forschungszulage.
Für welchen Zeitraum gilt der Wachstumsbooster?
Die verbesserten Abschreibungsregeln sind für Investitionen gültig, die zwischen dem 01. Juli 2025 und dem 31. Dezember 2027 getätigt werden.
Wer profitiert von der neuen Regelung?
Das Investitionssofortprogramm des Bundes gilt für alle Unternehmen – unabhängig von ihrer Größe, Branche und Rechtsform – die steuerpflichtige bewegliche Wirtschaftsgüter anschaffen. Angesichts der steigenden Herausforderungen unserer Zeit ermöglicht der Wachstumsbooster Investitionen, die sonst nur eingeschränkt oder deutlich langsamer realisierbar wären – zum Beispiel in die Digitalisierung oder Automatisierung.
Wie wirkt sich der Investitionsbooster in der Praxis aus?
Um die degressive AfA im Rahmen des Investitionsboosters nutzen zu können, müssen sich Unternehmen bereits bei der Anschaffung für diese Abschreibungsmethode entscheiden. Ein späterer Wechsel von linear zu degressiv ist nicht möglich. Im Vergleich zur linearen AfA ermöglicht die degressive Abschreibung deutlich höhere Abschreibungsbeträge in den ersten Jahren. So können Industrieunternehmen bereits im Jahr der Anschaffung bis zu 30 % der Anschaffungskosten steuerlich geltend machen. In den Folgejahren lassen sich jeweils 30 % des verbleibenden Restwerts abschreiben.
Können mehrere Geräte gleichzeitig abgeschrieben werden?
Jedes bewegliche Wirtschaftsgut des Anlagevermögens kann unabhängig voneinander abgeschrieben werden, wobei die Abschreibungsfrist ab dem Zeitpunkt der Anschaffung beginnt. Werden mehrere Investitionen gleichzeitig getätigt, gilt die Steuerentlastung für alle angeschafften Technologien.
In welche Technologien kann investiert werden?
Das Förderprogramm der Bundesregierung kann für eine Vielzahl von beweglichen Wirtschaftsgütern des Anlagevermögens genutzt werden, die Industrieunternehmen in ihrer Prozesslandschaft einsetzen. Besonders relevant sind Investitionen, die Digitalisierung, Automatisierung und Industrie‑4.0-Lösungen vorantreiben, wie zum Beispiel Sensorik, Automatisierungssysteme oder IoT-Plattformen. Voraussetzung ist, dass die Anschaffung zwischen dem 1. Juli 2025 und dem 31. Dezember 2027 erfolgt und keine Sonderregelungen entgegenstehen.
Wie wird eine erforderliche Modernisierung am besten geplant?
Um eine Modernisierung effizient zu planen, starten Sie idealerweise mit einer Analyse Ihrer bestehenden Prozesse und Systeme. Holen Sie sich professionelle Unterstützung und prüfen Sie, wo Abläufe optimiert, automatisiert oder digitalisiert werden können und welche Anlagen besonders kritisch für die Produktion sind. Das daraus entstehende technische Konzept kann Ihnen als Grundlage zur Prüfung der Fördermöglichkeiten durch den Steuerberater dienen. Bei der Konzepterstellung unterstützt Sie auf Wunsch gerne unser Engineering.

Haftungsausschluss

Die Inhalte dieser Seite sollen Ihnen einen ersten Überblick über die Investitionsförderung geben. Sie stellen jedoch keine individuelle Beratung dar und ersetzen nicht die fachliche Prüfung durch eine Steuerberaterin, einen Steuerberater oder die zuständigen Förderstellen. Bitte berücksichtigen Sie ebenfalls, dass sich rechtliche Bestimmungen und Fördervoraussetzungen im Zeitverlauf ändern können.

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{{form_email}}
email
email
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1
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{{form_microsite_your_message}}
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[]
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{{form_validation_required}}
1
true
{{form_dsgvo_message_1}}
DSGVO_1
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{{form_validation_required}}
1
true
{{form_dsgvo_message_3}}
DSGVO_3
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[]
{{form_validation_required}}
1
true
headline
{{form_inquiry_title}}
description
{{form_dsgvo_info}}
submit
{{form_btn_send}}
confirmation
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cfPathEmail2
/content/dam/jumo-website/content-fragments/email-templates/de/de/form-5573a698-a9b8-4517-a51d-97424246ebe0-internal
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{{form_salutation}}
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1
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{{form_firstname}}
first-name
text
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[]
Please enter a value
1
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{{form_lastname}}
last-name
text
true
[]
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{{form_company}}
company
text
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1
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persona
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{{form_edit_userdata_mandatory}}
1
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street
text
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[]
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1
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{{form_plz}}
plz
text
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[]
{{form_validation_required}}
1
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{{form_city}}
city
text
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[]
{{form_validation_required}}
1
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{{form_country}}
country
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