The ultimate guide to investment deduction amount — cleverly combine tax saving and investing


The investment deduction amount is a decisive instrument for entrepreneurs and small to medium-sized companies in Germany. It not only enables tax benefits, but also strategic planning for future investments. In this article, you'll learn everything you need to know about the investment deduction amount to optimize your business decisions.

What is the investment deduction amount?

The investment deduction amount is a tax advantage that allows companies to deduct up to 40% of the planned acquisition or production costs for assets from profits. This amount can then be used for planned investments in the coming years.

Benefits of the investment deduction amount

  • Tax reduction: Immediate reduction of the tax burden in the year of formation of the deduction amount.
  • Liquidity advantage: Creates financial leeway for upcoming investments.
  • Flexibility: The investment does not have to be made in the same year and therefore offers planning security.

Requirements and application

In order to be able to use the investment deduction amount, companies must meet certain requirements. This includes:

  • Business assets below a specified limit.
  • Investment in beneficiary assets that are used for business purposes.

Step-by-step guide

  1. Verification of requirements: Make sure that your organization meets the required criteria.
  2. Planning the investment: Identify the assets that you want to buy or produce.
  3. Establishment of the investment deduction amount: Apply for the deduction amount on your tax return.
  4. Investment and tax enforcement: Make the planned investment within the specified period and claim the expenses for tax purposes.


The investment deduction amount is a powerful tool for companies to save taxes while investing in the future. With the right application and strategic planning, it can make a significant contribution to the financial health and growth of a company.

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