We are pleased to share the highlights of our latest presentation on the Growth Booster Act 2025, recently passed by the German Bundesrat and designed to stimulate economic growth through targeted tax incentives.
With a special focus on international businesses and investors, our presentation provides a practical overview of the most impactful changes:
🔬 Enhanced R&D Tax Credit
Starting January 1, 2026, the revised regime includes a 20% flat-rate overhead on eligible R&D expenses and raises the maximum assessment base to EUR 12 million – significantly increasing tax relief for innovation-driven companies.
🏢 Corporate Income Tax Rate Reduction
From 2028, Germany’s CIT rate will be gradually reduced from 15% to 10%, enhancing the country’s attractiveness as a business location and improving international competitiveness.
🛠 Investment Booster – Accelerated Depreciation
A temporary reintroduction of declining balance depreciation for movable fixed assets acquired between July 1, 2025, and December 31, 2027 – allowing up to 30% depreciation in the first year.
🚘 Electric Vehicle Incentives
Special depreciation schedules for electric commercial vehicles and an increased gross list price threshold for company car taxation (from EUR 70,000 to EUR 100,000) offer compelling advantages for companies modernizing their fleets.
🌍 Conclusion
The Growth Booster Act 2025 sends a strong signal to both domestic and foreign investors: Germany is investing in R&D, green innovation, and sustainable mobility – and offers tangible, predictable tax benefits for those who do the same.
👉 For further insights or individual advice, feel free to reach out to
Please find the presentation in regard to the “Act for an Immediate Tax Investment Program” here.