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Update on the investment booster - Actively use the special depreciation allowances now
The course has been set: The Federal Council will soon give the green light for the planned special depreciation allowances. This means that a real tax benefit for companies is within reach – and you can get started with your investment planning immediately.
Our Portolan asset accounting systems (EAM – Enterprise Asset Management, or DCW asset accounting) are ideally equipped for this. The technical requirements for mapping special depreciation are already in place – now it’s all about getting the timing right.
Get started now:
The sooner you get us on board, the smoother the implementation of the new depreciation rules will be. We support you not only technically, but also strategically – individually and practically.
Would you like to get started right away?
Your personal Portolan contact is looking forward to the exchange.
Or simply write to us using the contact form – we are ready when you are!
Two investment boosters – double the opportunity for your company
1. general investment booster – 30 % depreciation for equipment investments
A strong incentive for investments in movable assets: companies will benefit from declining balance depreciation of up to 30% per year in 2025, 2026 and 2027.
The special depreciation applies to investments made between July 1, 2025 and December 31, 2027 – a real booster for your balance sheet and your liquidity.
Calculate with us – and with the optimum depreciation date
When is it worth switching from the 30% declining balance method to straight-line depreciation?
Our chart below gives you a clear overview of the cases in which it makes sense to switch from the 30% declining balance method to straight-line depreciation.
It remains to be seen whether investments in equipment can also be optimized – we will keep an eye on this for you. Our solution is ready – and so are we.
2. investment booster for e-mobility – extra advantage for electric vehicles
Sustainability pays off: In addition to the general booster, targeted investments are being made in the area of e-mobility. Companies that purchase electric vehicles during this period benefit from particularly attractive depreciation.
The known model at a glance:
- Degressive depreciation starting at 75% in the year of purchase
- Valid for purchases after June 30, 2025 and before January 1, 2028
- Amortization over 6 years, adjusted to the average useful life
- Increase in the assessment basis from the previous € 70,000 to € 100,000 list price for e-vehicles
Staggering of amortization:
- 75 % in the year of purchase
- 10 % in the 2nd year
- 5 % in the 3rd and 4th year
- 3 % in the 5th year plus the remaining book value in the sixth year of purchase.
Important: A change to straight-line depreciation is not permitted during the term.
