In order to put Germany on course for growth, the Federal Cabinet launched a law for an immediate tax investment program in June. As an entrepreneur, you should definitely be aware of these planned measures:

Re-introduction of declining balance depreciation
Movable fixed assets - e.g. machinery, vehicles or furniture - are to be depreciated at up to 30 %, up to a maximum of three times the straight-line depreciation. This should apply to investments made between 01.07.2025 and 31.12.202.

Reduction in corporation tax
The corporation tax rate is to fall gradually from % 15 to % 10 from January 1, 2028 - by one percentage point per year until 2032.

Special depreciation for e-vehicles
Pure e-vehicles purchased between 01.07.2025 and 31.12.2027 are to be fully depreciated over six years in future:
75 % in the first year, followed by 10 %, 5 %, 5%, 3% and finally 2 % of acquisition costs.

New price limit for electric company cars
The gross list price limit for tax-privileged electric company cars purchased from 01.07.2025 is to rise from 70,000.00 euros to 100,000.00 euros.

As tax consultants, we are keeping an eye on the ongoing legislative process and will of course keep you informed of the final result! According to the plan, it should be available before the parliamentary summer break - assuming the support of the Bundesrat.

👉 Do you have questions and are you looking for a reliable tax expert? We will be happy to assist you and help you with your tax questions and concerns.
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