Therefore, companies should review investments now and bring them forward in a targeted manner.

Mar 2, 2026

Under current legislation, the applicable depreciation rules, in conjunction with the planned reduction in corporate tax starting in 2028, offer a particularly favorable window for business investments. Companies that make planned acquisitions early can reduce their tax burden in the coming years and sustainably strengthen their liquidity.

With the so-called growth or investment booster, accelerated depreciation has been reintroduced for certain movable assets – such as machinery, technical equipment, and vehicles. For investments expected to be made between July 1, 2025, and December 31, 2027, companies can claim up to 30% of the respective remaining book value as a tax deduction annually. Unlike straight-line depreciation, the depreciation is significantly higher in the first few years, resulting in a noticeable tax reduction during the high-tax period. The overall effect over the asset's useful life remains the same, but the earlier timing creates liquidity advantages. Therefore, it can be beneficial to strategically shift investments into this period of favorable conditions.


In parallel, a gradual reduction of the corporate tax rate from the current 15% to 10% is planned starting in 2028. From a tax perspective, it is advisable to allocate the highest possible depreciation to years with higher tax rates and allow profits to accrue during periods of lower tax rates. Investments made by the end of 2027 enable precisely this advantageous combination.

Certain electric vehicles are currently particularly attractive: Under certain conditions, depreciation of up to 75% of the acquisition costs can be claimed in the year of purchase – a significant liquidity boost, especially when profitability is high.

For companies, this means that investment decisions should currently be reviewed not only from a business perspective but also from a tax perspective. It is recommended to assess planned acquisitions regarding their deferral until 2027, analyze the advantages and disadvantages of declining-balance versus straight-line depreciation in each individual case, simulate the expected earnings development and tax impact, and consider tax, financial, and subsidy-related aspects together.

Since every investment must be assessed individually, any measures should always be coordinated within the framework of a personal tax consultation. This is the only way to determine with legal certainty whether and to what extent bringing forward investments is actually worthwhile.

Note: This information does not replace individual tax advice. The actual effects depend on the specific situation of your company.