Investment Booster 2025: What Businesses Need to Know Now

On July 11, 2025, the Bundesrat unanimously approved the Immediate Investment Program passed by the Bundestag. The goal: to promote economic growth, facilitate investment, and provide tax relief for companies. The program offers new opportunities for entrepreneurs, CFOs, and founders – and we show you how to benefit from them.

More depreciation, lower taxes

A central element of the program is declining-balance depreciation for machinery and equipment. Companies can claim up to 30% for tax purposes on investments made between 2025 and 2027. This means:

• Faster capital recovery
• Increased liquidity for subsequent investments
• Optimized tax burden during growth phases

Tax incentives for electromobility

Switching to electric company cars is also becoming more attractive:

• 75% depreciation in the year of acquisition
• Increase of the price limit to €100,000 per vehicle

This is not only a tax advantage but also a contribution to sustainability and employer attractiveness.

Research allowance increases

For research-intensive companies, the research allowance is being significantly expanded:

• The assessment limit increases from €10 to €12 million
• Valid for the period 2026 to 2030

This is a powerful lever for financing innovation, especially for startups and tech companies.

When does the law come into force?

The Immediate Investment Program comes into force largely immediately after its announcement. The changes to the research allowance apply from January 1, 2026.

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Our Offer: The Finance Booster Package for Your Business

At Hey Unkelbach Financial Services, we help you exploit the full potential of the investment program:

✅ Tax-optimized investment planning
✅ Liquidity and depreciation strategies
✅ Subsidy consulting & research allowance
✅ Financial models for investors & banks

Contact us now and secure your individual Finance Booster Package!