Investitionsbooster 2026: 30 % degressive AfA clever nutzen

Are you planning a larger purchase for your business – a machine, a van, new IT? Then you should take a closer look at declining-balance depreciation in 2026. Under the so-called Investitionsbooster (investment booster), you can depreciate movable assets by up to 30 percent in the first year, pulling a significant part of your tax burden forward. In this article you'll learn how the new rule works, which time window applies, and how to combine it cleverly with other instruments.

What is the Investitionsbooster?

With the Act on an Immediate Tax Investment Programme to Strengthen Germany as a Business Location – dubbed the "Wachstumsbooster" (growth booster) by the federal government – lawmakers reintroduced and significantly expanded declining-balance depreciation. The Bundestag passed the act on June 26, 2025, and the Bundesrat approved it on July 11, 2025.

At the heart of the package is a declining-balance depreciation (AfA) of up to 30 percent for movable fixed assets. The goal: businesses should be able to refinance investments faster and thus get a real incentive to invest now.

Declining-balance depreciation: how it works

With straight-line depreciation, you spread the acquisition costs evenly over the asset's useful life. If a machine costs 30,000 euros net and has a useful life of ten years, you deduct 3,000 euros as a business expense each year for ten years.

Declining-balance depreciation works differently: each year you write off a fixed percentage of the current book value. Under § 7 (2) EStG, the rate may be up to three times the straight-line rate, but no more than 30 percent. Especially in the early years this produces a noticeably higher deduction – and thus a lower tax burden when you need it most.

Using the example of the 30,000-euro machine (straight-line rate 10 percent):

• Year 1: 30 percent of 30,000 euros = 9,000 euros (instead of 3,000 straight-line)
• Year 2: 30 percent of the 21,000-euro book value = 6,300 euros
• Year 3: 30 percent of the 14,700-euro book value = 4,410 euros

In the first two years alone you've depreciated around 15,300 euros here – with straight-line it would have been just 6,000 euros. As soon as straight-line depreciation of the remaining value becomes more favorable, you may switch to it and spread the remaining book value evenly over the remaining useful life. That's how you get the maximum out of it.

Important: In the year of acquisition, the depreciation is calculated pro rata temporis. If you only buy the machine in October, you can claim just three twelfths of the annual depreciation in the first year. So to get a full year's depreciation, invest as early in the year as possible.

The time window: when does the rule apply?

The 30-percent depreciation is time-limited. It applies to movable assets acquired or produced after June 30, 2025, and before January 1, 2028. Anyone who invests during this period secures the advantage – after that, depreciation falls back to the regular straight-line method.

Eligible are movable fixed assets: machines, tools, operating and office equipment, vehicles, IT hardware and the like. Buildings or intangible assets such as software licenses are not included.

Extra booster for electric vehicles

For fully electric company vehicles, lawmakers created a separate, even stronger booster. Business electric vehicles acquired after June 30, 2025, and before January 1, 2028, may be depreciated by 75 percent in the year of acquisition. The remaining percentages are spread on a declining basis over a total of six years.

An electric van costing 60,000 euros net therefore gives you 45,000 euros in depreciation in the first year alone. In addition, for company-car taxation the gross list-price threshold for the favorable 0.25-percent rule was raised from 70,000 euros to 100,000 euros. This means more expensive electric vehicles now also fall under the quarter taxation of the non-cash benefit.

Combine cleverly: IAB and special depreciation

Declining-balance depreciation can be combined with other instruments under § 7g EStG – a powerful lever, especially for small and medium-sized businesses:

• Investment deduction (IAB): You can deduct up to 50 percent of the expected acquisition costs up to three years before the investment, reducing your profit in the saving year.
• Special depreciation under § 7g: On top of that, up to 20 percent special depreciation is possible in the first five years – allocated however suits you best.
• Declining-balance depreciation: You then apply declining-balance depreciation to the book value remaining after the IAB and special depreciation.

Combined, a large part of the investment can be claimed for tax purposes as early as the first one or two years. A prerequisite for the IAB and special depreciation is, among other things, that your prior-year profit does not exceed 200,000 euros.

Tip: For low-value assets up to 800 euros net you don't need depreciation at all – you can deduct them in full as a business expense in the year of acquisition. Declining-balance depreciation is worthwhile above all for higher-value purchases.

And corporation tax?

If you run your business as a GmbH or other corporation, another building block of the package is interesting: the corporation tax rate will fall from 2028 in five steps of one percentage point each – from the current 15 percent to 10 percent from 2032. The overall tax burden for companies will thus drop from just under 30 to around 25 percent over time. For partnerships, the retained-earnings tax rate will be reduced in parallel to 25 percent from 2028.

Is declining-balance depreciation worth it for you?

Declining-balance depreciation always makes sense when you have taxable profits you want to reduce over the coming years and are planning larger purchases anyway. If, on the other hand, you're currently making losses or your income is below the basic tax-free allowance, the benefit fizzles out – then even straight-line depreciation can be cheaper. So it's a case-by-case decision that has to fit your profit situation and your planning.

That's exactly the assessment we take off your hands at Buchführungsheld: real accountants check which depreciation method gets the most out of your investments and keep an eye on the window through the end of 2027 for you. You just upload your receipts – we handle the rest at a fixed price. If you're planning a larger investment, book a free initial consultation beforehand, and we'll look together at how you can save the most tax.

Frequently asked questions

How high is declining-balance depreciation in 2026?

For movable fixed assets it is up to 30 percent per year, at most three times the straight-line rate. It is calculated on the remaining book value each year and applies to acquisitions after June 30, 2025, and before January 1, 2028.

Can I switch from declining-balance to straight-line depreciation?

Yes. As soon as straight-line depreciation of the remaining book value produces a higher annual amount, you may switch and spread the remaining value evenly over the remaining useful life. This lets you use the tax advantage optimally.

Does the Investitionsbooster also apply to electric cars?

Yes, and particularly strongly: business electric vehicles acquired after June 30, 2025, and before January 1, 2028, may be depreciated by 75 percent in the first year, spread over a total of six years.

Can I combine declining-balance depreciation with the investment deduction?

Yes. You can apply the IAB (up to 50 percent in advance), the special depreciation under § 7g (up to 20 percent), and declining-balance depreciation one after another. You apply declining-balance depreciation to the book value remaining after the IAB and special depreciation.