Investment allowance

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The investment allowance is a state subsidy in Germany, through which investments are to be directed to certain regions (support area).

The federal states of Berlin , Brandenburg , Mecklenburg-Western Pomerania , Saxony , Saxony-Anhalt and Thuringia according to the territorial status of October 3, 1990 are eligible for funding .

Taxpayers within the meaning of the Income Tax Act and the Corporate Income Tax Act who make favorable investments in the assisted area are entitled to an investment allowance.

Beneficiary investments are the acquisition and manufacture of new, wear-and-tear movable assets of the fixed assets which are at least five years after their acquisition or production (five-year period)

  1. belong to the fixed assets of a company or a permanent establishment in the development area,
  2. Remain in a permanent establishment of a manufacturing company, a production-related service company or the accommodation industry of the beneficiary in the support area,
  3. No more than 10 per cent of them are used privately each year

and as far as it is an initial investment.

The legal basis are several investment subsidy laws that are distinguished by the years 1996, 1999, 2005, 2007 and 2010.

The application for investment allowance must be submitted to the tax office responsible for taxing the beneficiary based on income . If a partnership or community is entitled to claim, the application must be submitted to the tax office, which is responsible for the separate and uniform determination of the income . The application must be submitted using the official form and signed by the beneficiary personally. In the application, the investments for which an investment allowance is claimed must be described so precisely that they can be determined during a follow-up examination.

According to § 8 InvZulG 2005, § 12 InvZulG 2007, § 13 InvZulG 2010, the investment allowance is not part of the income within the meaning of the Income Tax Act . It does not reduce the acquisition and production costs for tax purposes or the maintenance costs .

See also

Investment deduction

Individual evidence

  1. ↑ InvZulG 1996 of January 22, 1996 ( BGBl. I p. 60 ).
  2. ↑ InvZulG 1999 of October 11, 2002 ( BGBl. I p. 4034 ).
  3. ↑ InvZulG 2005 of September 30, 2005 ( BGBl. I p. 2961 ).
  4. ↑ InvZulG 2007 of February 23, 2007 ( BGBl. I p. 282 ).
  5. ↑ InvZulG 2010 of 7 December 2008 ( Federal Law Gazette I p. 2350 ).