Increase of the Special Depreciation to up to 50%

Under § 7g Abs. 5 EStG, businesses that do not exceed the profit threshold of EUR 200,000 have so far been able to depreciate movable assets in the year of acquisition and the following four years by up to 20% of the investment costs. This option is available in addition to regular depreciation. The special depreciation is now to be increased to up to 50% of the investment costs.