Important changes percentage investment deduction for 2023 investments

One-time investment deduction

For investments acquired or made between 12/03/2020 and 31/12/2022, there was a temporary increased one-time investment deduction of 25% for sole traders, professionals and small companies. For investments made from 1 January 2023, the rate will revert to 8%.

The rates for companies for "special investments" relating to the assessment year 2024 have been increased as a result of the increase in the consumer price index. For investments acquired or made from 01.01.2023 in relation to the assessment year 2024, the following rates apply:

• 20.5% for patents, environmentally friendly investments for research and development, energy saving investments and smoke extraction or ventilation systems in restaurants;

• 20.5% for digital assets for the integration and operation of payment and billing systems and ICT security + additional investments (only for small enterprises);

• 27.5% for security investments (only for small businesses).

For investments made from 01.01.2023 in relation to the assessment year 2023, the so-called broken financial years, the following percentages apply:

• 13.5% for patents, environmentally friendly investments for research and development, energy saving investments and smoke extraction or ventilation systems in restaurants;

• 13.5% for digital assets for the integration and operation of payment and invoicing systems and ICT security + additional investments (only for small enterprises);

• 20.5% for security investments (only for small enterprises).

It is worthwhile for small companies to check whether they can take advantage of the special investment deductions instead of the standard one-time investment deduction of 8%.

The percentage of investment deduction for subsequent investments is again the same:

• 42% for zero-carbon trucks + electric charging infrastructure;

• 30% for seagoing vessels:

• 3% for packaging reuse.

Spread investment deduction

In addition to one-time investment deductions, there is also the spread investment deduction. The spread investment deduction takes into account the depreciation used for tax purposes. The investment allowance for research and development applies to both small and large companies.

The investment deduction is (only for small enterprises) for the depreciation of environmentally friendly investments in research and development. This percentage applies to investments received or made from 01.01.2023 in relation to the assessment year 2024. For large and small companies investing from 01/01/2023 in relation to the assessment year 2023, the investment deduction for environmentally friendly investments in research and development is 20.5%.

The number of employees should not be taken into account.

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