Update on the investment booster - Actively use the special depreciation allowances now

The tax course has been set: With the Act to Strengthen Germany as a Business Location, the German government is creating attractive opportunities to write off investments more quickly and thus optimize the tax burden and liquidity. The law officially came into force on July 19, 2025. So you can start planning now.

Our Portolan asset accounting systems – EAM (Enterprise Asset Management) and DCW asset accounting – are already fully prepared technically. The mapping of the new depreciation types is integrated so that you can seamlessly switch to the new rules.

Our tip: The earlier you involve us, the smoother the implementation will be – both technically and strategically.

Two investment boosters – double the opportunity for your company

General investment booster – 30 % depreciation for equipment investments

Degressive depreciation of up to 30 % per year
For movable fixed assets
Valid for acquisitions and production measures from July 1, 2025 to December 31, 2027
Liquidity advantage: high depreciation in the first few years reduces the tax burden immediately
Flexibility: change to straight-line depreciation at any time to depreciate the residual value evenly

Example: 30 % declining balance depreciation compared to straight-line depreciation

Acquisition: € 100,000, useful life: 5 years

Advantage: Significantly higher depreciation in the first few years → faster tax relief.

Investment booster for e-mobility – extra advantage for electric vehicles

Degressive depreciation starting at 75% in the year of acquisition
Valid for e-vehicles purchased between July 1, 2025 and December 31, 2027
Assessment threshold for the 0.25 % rule increases from € 70,000 to € 100,000 list price
Amortization over 6 years according to a fixed scale
No change to straight-line depreciation possible

Example: Degressive booster depreciation % compared to straight-line depreciation

Acquisition: € 80,000, useful life: 6 years

Advantage: Maximum tax relief in the first year – particularly interesting for fleet modernizations.

What does this mean for your accounting?

Planning: Targeting investments that are already due during the funding period
Process integration: Portolan solutions map both depreciation methods (straight-line, declining balance) and the new e-vehicle scale
Simulation: Determine optimum depreciation start and changeover time (with 30% depreciation)
Transparency: All values in reporting and asset accounting are traceable and audit-proof

Let us configure your asset accounting Booster-Ready.

Your personal Portolan contact is looking forward to the exchange. Or write to us directly using the contact form – we are ready when you are.