Was ist der Investitionsbooster?

The investment booster is part of the German government's immediate investment program to strengthen Germany as a business location. It involves measures that create short-term tax incentives and offer planning security, in particular through improved depreciation options. Other components include a reduction in corporate income tax, subsidies for electric vehicles, and an expansion of the research allowance.

Für welchen Zeitraum gilt der Wachstumsbooster?

The improved depreciation rules apply to investments made between July 1, 2025, and December 31, 2027.

Wer profitiert von der neuen Regelung?

The federal government's immediate investment program applies to all companies—regardless of their size, industry, or legal form—that purchase taxable movable assets. In view of the growing challenges of our time, this growth booster enables investments that would otherwise only be possible to a limited extent or at a much slower pace—for example, in digitization or automation.

Wie wirkt sich der Investitionsbooster in der Praxis aus?

In order to take advantage of declining balance depreciation as part of the investment booster, companies must opt for this depreciation method at the time of purchase. It is not possible to switch from straight-line to declining balance depreciation at a later date. Compared to straight-line depreciation, declining balance depreciation allows for significantly higher depreciation amounts in the first few years. This means that industrial companies can claim up to 30% of the acquisition costs for tax purposes in the year of purchase. In subsequent years, 30% of the remaining residual value can be depreciated each year.

Können mehrere Geräte gleichzeitig abgeschrieben werden?

Each movable asset of the fixed assets can be depreciated independently of each other, with the depreciation period beginning from the date of acquisition. If several investments are made at the same time, the tax relief applies to all technologies purchased.

In welche Technologien kann investiert werden?

The German government's subsidy program can be used for a wide range of movable fixed assets that industrial companies use in their process landscape. Investments that promote digitization, automation, and Industry 4.0 solutions, such as sensor technology, automation systems, or IoT platforms, are particularly relevant. The prerequisite is that the purchase is made between July 1, 2025, and December 31, 2027, and that there are no special regulations to the contrary.

Wie wird eine erforderliche Modernisierung am besten geplant?

To plan modernization efficiently, it is best to start by analyzing your existing processes and systems. Get professional support and check where processes can be optimized, automated, or digitized, and which systems are particularly critical for production. The resulting technical concept can serve as a basis for your tax advisor to review funding opportunities. Our engineering department will be happy to assist you with concept development upon request.