---
title: "30% Super Depreciation 2025 to 2027: Secure Liquidity on Green & Digital Investments"
description: "Germany's 30% declining-balance depreciation (July 2025 to 2027) applies to all movable assets, green and digital ones included: defer tax and secure liquidity. See eligible assets and deadlines."
image: https://www.fiegenbaum.solutions/hubfs/pexels-cluster-images/6804587.jpg
---

[Skip to content](https://www.fiegenbaum.solutions/en/blog/30percent-super-depreciation-green-digital-investments#main-content)

[![Fiegenbaum Solutions Logo](https://www.fiegenbaum.solutions/hubfs/Branding/Fiegenbaum-Solutions_Logo.svg) ![Fiegenbaum Solutions Logo](https://www.fiegenbaum.solutions/hubfs/Branding/Fiegenbaum-Solutions_Logo.svg)](https://www.fiegenbaum.solutions/en/?hsLang=en)

- [English](https://www.fiegenbaum.solutions/en/blog/30percent-super-depreciation-green-digital-investments)
- [Deutsch](https://www.fiegenbaum.solutions/blog/mehr-als-steuertrick-die-30-superabschreibung-als-einladung-zur-transformation)

- Services 
    - [Climate Risk Assessment](https://www.fiegenbaum.solutions/en/climate-risk-analysis-for-companies)
    - [VSME Report](https://www.fiegenbaum.solutions/en/vsme-reporting-for-smes)
    - [ESG Due Diligence VCs & Series A+](https://www.fiegenbaum.solutions/en/esg-due-diligence-vcs-series-a-startups)
    - [Product Carbon Footprint](https://www.fiegenbaum.solutions/en/product-carbon-footprint-lifecycle-assessment)
    - [Corporate Carbon Footprint](https://www.fiegenbaum.solutions/en/company-carbon-footprint-methods-tools-best-practice)
- Solutions 
    - [Materiality Screening](https://www.fiegenbaum.solutions/en/double-materiality-analysis-definition-process-best-practice#fs-screening)
    - [Atlas](https://atlas.fiegenbaum.solutions/en)
    - [Load Profile Check](https://atlas.fiegenbaum.solutions/en/lastgang-check)
- [Pricing](https://www.fiegenbaum.solutions/en/esg-climate-consulting-fixed-prices-carbon-footprint-vsme-due-diligence-climate-risk)
- [About me](https://www.fiegenbaum.solutions/en/about-me)
- [Blog](https://www.fiegenbaum.solutions/en/blog)
- [Contact](https://www.fiegenbaum.solutions/en/contact)

###### 7 min read

# 30% Super Depreciation: Tax Savings & Green Investment Guide

By: [Johannes Fiegenbaum](https://www.fiegenbaum.solutions/en/blog/author/johannes-fiegenbaum) on  6/14/25, 6:27 PM  · Last updated October 11, 2026

[Green Finance & Funding](https://www.fiegenbaum.solutions/en/blog/tag/green-finance-funding) [AI & Digital Sustainability](https://www.fiegenbaum.solutions/en/blog/tag/ai-digital-sustainability)

![Young professionals playing foosball in an office](https://www.fiegenbaum.solutions/hubfs/pexels-cluster-images/6804587.jpg)

**The 30% super depreciation offers companies a time-limited opportunity to reduce their tax burden while investing in [green](https://www.fiegenbaum.solutions/en/blog/efrag-vsme-standard-guide-smes-sustainability-competitiveness?hsLang=en) and digital technologies.**

**What you need to know:**

- **What is it?** Instead of straight-line [depreciation](https://tax.thomsonreuters.com/en/glossary/bonus-depreciation), companies can use declining-balance depreciation of up to **30% a year** (at most three times the straight-line rate) on movable fixed assets of any kind, not only sustainable or digital ones.
- **Timeframe:** Applies to movable assets acquired from **1 July 2025 to 31 December 2027**.
- **Benefits:** [Tax relief](https://www.oecd.org/tax/tax-policy/tax-incentives-for-business-investment.htm), increased liquidity, and incentives for [ESG goals](https://www.unpri.org/about-us/about-responsible-investment) and modernization.
- **Examples:** Investments in [IoT](https://www.nature.com/articles/s41598-021-96346-1), servers, energy-efficient machinery or vehicles; software does not qualify, and [electric vehicles](https://www.iea.org/reports/global-ev-outlook-2023) have their own 75% first-year rule.

Companies that act now benefit not only financially, but also secure competitive advantages and strengthen their position in the sustainable market.

## How the 30% Super Depreciation Works

### Who Can Benefit and When?

The 30% super depreciation is available for movable assets acquired between 1 July 2025 and 31 December 2027. It serves as a time-limited incentive to boost [investments](https://www.fiegenbaum.solutions/en/blog/power-purchase-agreements-csrd-compliance-sustainability?hsLang=en). This measure creates clear advantages for companies that implement their investment plans during this period.

**Live data:** the Fiegenbaum Atlas provides PV module, heat pump and cleantech prices, updated automatically. [Open the dashboard](https://atlas.fiegenbaum.solutions/en/loesungspreise?utm_source=fiegenbaum-solutions&utm_medium=blog&utm_campaign=atlas-loesungspreise&utm_content=30percent-super-depreciation-green-digital-investments).

### How Does the Tax Calculation Work?

Instead of the straight-line rate, companies can depreciate up to [30% of the residual book value](https://tax.thomsonreuters.com/en/glossary/bonus-depreciation) each year, capped at three times the straight-line rate. This is not an additional deduction: total depreciation over the asset's life stays the same, it is only brought forward. For example, if a company invests €500,000 in eligible hardware with a ten-year useful life, it can deduct €150,000 in the first year instead of €50,000, improving cash flow and freeing up capital for further innovation.

## Business Transformation Through New Opportunities

### More Liquidity and Lower Investment Risk

The 30% super depreciation has the potential to fundamentally change how companies assess investments. This is especially exciting for projects that require high upfront investments, such as new technologies or sustainable solutions that typically have longer payback periods. The shortened tax [depreciation period](https://www.oecd.org/tax/tax-policy/tax-incentives-for-business-investment.htm) makes such projects significantly more attractive. In short: The super depreciation creates financial leeway, enabling companies to pursue transformation projects that might otherwise have been put on hold. At the same time, it facilitates strategic realignment towards [ESG goals](https://www.unpri.org/about-us/about-responsible-investment).

### ESG Goals and Climate Protection in Focus

With the super depreciation, sustainable business practices become not only more attractive but also more tangible. Companies can specifically invest in [energy-efficient systems](https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32020R0852), emission reduction technologies, and digital control systems. These investments have far-reaching effects, from better working conditions and optimized supply chain management to increased environmental protection.

Another advantage: the connection to the [CSRD reporting obligation](https://www.fiegenbaum.solutions/en/blog/demystifying-esrs-a-comprehensive-guide-to-european-sustainability-reporting-standards-and-csrd-disclosure-requirements?hsLang=en). Companies investing in sustainable technologies benefit not only from tax relief but can also achieve their compliance goals and reduce capital costs. [ESG-compliant practices](https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32019R2088) demonstrably lead to better financing conditions and create strong incentives to drive green innovation. The combination of financial relief and ESG focus also strengthens competitiveness, especially in the technology sector.

### Technology Adoption as a Competitive Advantage

Germany is known for its pioneering spirit in technology and sustainability, ideal conditions for linking tax incentives with forward-looking technologies. The super depreciation gives companies the opportunity to invest in innovations that will secure their market position in the long term. [IoT](https://www.nature.com/articles/s41598-021-96346-1) technologies, in particular, play a key role here. Intelligent energy management systems, predictive maintenance solutions, and optimized supply chain systems are just a few examples of how companies can cut costs while positioning themselves as responsible market leaders.

It's also interesting to look at startups: According to the Borderstep Institute's [Green Startup Report 2025](https://www.borderstep.de/green-startup-report-2025-zahlen-und-fakten/), about one in five [German](https://www.fiegenbaum.solutions/en/blog/esg-venture-capital?hsLang=en) startups develops products and services that demonstrably protect the environment and climate. Established companies can benefit from this innovation lead. With the super depreciation, green technologies can be implemented more quickly, accelerating transformation and opening up new market opportunities. Companies that act now secure a clear competitive edge in an increasingly sustainability-oriented market.

## Benefits for Startups and SMEs

### Capital Efficiency for Early-Stage Companies

Startups and small businesses often face the challenge of using their limited financial resources wisely. The 30% super depreciation offers an attractive way to optimize capital planning. While larger companies already benefit from this regulation, new opportunities arise for young companies to specifically strengthen their growth financing.

The tax package adopted in July 2025, totaling 46 billion euros for the years 2025 to 2029, could be a real game changer for startups that already make a taxable profit. For assets acquired from July 2025 to the end of 2027, they can depreciate up to 30% of the residual book value each year. For a startup investing, for example, 100,000 euros in hardware with a ten-year useful life, this means a deduction of 30,000 euros in the first year instead of 10,000 euros, a significant advantage during a critical growth phase.

In addition, expanded research funding amplifies this effect. Startups with high R&D expenses, in particular, can thus afford ambitious projects. Alongside improved liquidity, investment-ready assets create new opportunities to drive innovation.

### Eligible Investments and Equipment

The super depreciation covers all movable fixed assets, including digital infrastructure and [sustainable technologies](https://finance.ec.europa.eu/sustainable-finance/tools-and-standards/eu-taxonomy-sustainable-activities_en). This includes, for example, servers or IoT sensors that help companies implement innovative business models; software, licences and cloud subscriptions do not qualify.

Another example: Companies can immediately depreciate 75% of the purchase price of [electric vehicles](https://www.iea.org/reports/global-ev-outlook-2023). This means that an electric van worth 50,000 euros enables a depreciation of 37,500 euros. For startups in delivery services or craft businesses, this significantly reduces the costs of modernizing their vehicle fleets.

Energy-efficient machines and systems are also a focus of the funding. Manufacturing companies can thus switch to climate-friendly technologies more quickly while meeting ESG requirements, which are increasingly important for financing and business relationships.

### Strengthening Germany's Innovation Landscape

In addition to direct financial benefits, there is also a strategic dimension: The super depreciation is part of a broader location strategy. The Federal Ministry of Finance emphasizes:

> "From 2032, the overall tax burden for companies will be just under 25% instead of the previous 30%. This is an important signal internationally for Germany as a business location."

This long-term perspective not only offers companies planning security, but also strengthens Germany's overall economic position. The legislated reduction of corporate tax from 15% to 10% between 2028 and 2032 creates additional incentives for sustainable growth.

The super depreciation is a direct response to current economic challenges. It enables startups and SMEs to invest in new technologies more quickly, create jobs, and develop innovative solutions. Green startups in particular benefit, as they can scale their sustainable business models more quickly with [government](https://www.fiegenbaum.solutions/en/blog/esg-venture-capital?hsLang=en) support. This not only strengthens their market position but also contributes to Germany's climate goals.

## Common Mistakes When Claiming Super Depreciation

Despite its clear benefits, many companies fail to maximize the super depreciation due to avoidable errors in planning and documentation. One of the most frequent mistakes is misclassifying assets, not every asset counts as movable. Buildings, fixtures that form part of a building and intangible assets such as software do not qualify, whatever their purpose, and claims on such assets are reversed in a tax audit. Thorough documentation of each asset's intended use is therefore essential from the outset.

Another common pitfall is incorrect timing. The declining-balance method is chosen in the year of acquisition and then runs on the residual book value in later years. What matters is that the asset is acquired, meaning delivered, by 31 December 2027; companies whose delivery slips into 2028 miss the cut-off entirely. Additionally, some businesses overlook the interaction between the super depreciation and other allowances, leading to double-counting or the forfeiture of alternative reliefs. Working with a qualified tax advisor early in the investment planning process significantly [reduces](https://www.fiegenbaum.solutions/en/blog/integrating-trl-lca-early-sustainable-product-development?hsLang=en) these risks. Maintaining clear records of purchase dates, commissioning dates, and intended use for each eligible asset ensures that claims are both accurate and audit-proof.

## Implementation Timeline and Deadlines for 2025 to 2027

Understanding the precise timeline of the super depreciation is critical for effective investment planning. The measure applies to movable assets acquired or manufactured after 30 June 2025 and before 1 January 2028. The declining-balance method has to be chosen from the year of acquisition; switching later from straight-line to declining-balance is not permitted. Companies should therefore align their procurement and commissioning schedules carefully with their fiscal year-end dates to capture the maximum benefit.

For the 2025 fiscal year, only assets acquired from 1 July 2025 qualify. As the 2027 deadline approaches, companies should anticipate potential supply chain delays for high-demand equipment such as energy-efficient machinery or EV fleets, which could push commissioning dates beyond the eligible window. Plan the remaining investments early enough to account for procurement lead times. Companies should also monitor any legislative updates, as the federal government may adjust eligibility criteria or extend the program depending on broader economic conditions. Regular consultation with tax advisors throughout the 2025 to 2027 period ensures that no deadline is missed and that every eligible investment is properly captured.

Next step

Turn climate risk or ESG data into a decision?

In a 30-minute intro call we map where your biggest lever is, with no obligation.

[Book an intro call](https://www.fiegenbaum.solutions/en/contact?hsLang=en)

![Johannes Fiegenbaum](https://www.fiegenbaum.solutions/hubfs/Johannes_07-modified.png)

### Johannes Fiegenbaum

ESG and sustainability consultant based in Hamburg, specialised in VSME reporting, carbon accounting and climate risk analysis. Works with mid-sized companies, investors and financial institutions, and developed the VSME reporting software VSEasy together with clients. 

[More about](https://www.fiegenbaum.solutions/en/about-me?hsLang=en)

Related articles

## You may also like

### [SBTi & Decarbonisation Germany's 30% Declining-Balance Depreciation: Tax Cuts & CO₂ Savings (2025 to 2027) Act now and reap double the benefits: Companies in Germany can not only reduce their tax burden by investing in modern machinery, but also cut CO₂ emissions. The introduction of ... Read more →](https://www.fiegenbaum.solutions/en/blog/germany-30-percent-declining-balance-depreciation-2025-2027?hsLang=en)

### [Climate VC & Impact Investing Impact Carry in VC: Link Carried Interest to ESG Outcomes Read more →](https://www.fiegenbaum.solutions/en/blog/impact-carry-financial-returns-social-environmental-goals-vc?hsLang=en)

### [Carbon Accounting & Scope 3 German ClimateTech Startups 2025: CO₂ Solutions & EU Compliance Read more →](https://www.fiegenbaum.solutions/en/blog/climatetech-2025-german-startups-co2-eu-compliance?hsLang=en)

### [Climate Risk Assessment Carbon Stress Testing: A 3-Step Guide to CO₂ Resilience Read more →](https://www.fiegenbaum.solutions/en/blog/carbon-stress-tests-business-resilience-co2-compliance?hsLang=en)

### [LCA & Product Footprint EmpCo Directive 2026: What Applies to Green Claims from 27 September Read more →](https://www.fiegenbaum.solutions/en/blog/the-green-claims-directive-impact-on-companies-and-their-marketing-claims?hsLang=en)

### [SBTi & Decarbonisation TRL and LCA in Product Development: Early Sustainability Integration Read more →](https://www.fiegenbaum.solutions/en/blog/integrating-trl-lca-early-sustainable-product-development?hsLang=en)

##### Johannes Fiegenbaum

Johannes Fiegenbaum

I turn climate risk and ESG data into capital and financing decisions. For mid-market companies and investors, data-driven. From Hamburg, for companies across Europe.

##### Tools

Tools

- [Atlas](https://atlas.fiegenbaum.solutions/en)

##### Services

Services

- [Climate Risk Assessment](https://www.fiegenbaum.solutions/en/climate-risk-analysis-for-companies)
- [VSME Reporting](https://www.fiegenbaum.solutions/en/vsme-reporting-for-smes)
- [Company Carbon Footprint](https://www.fiegenbaum.solutions/en/company-carbon-footprint-methods-tools-best-practice)
- [Double Materiality Assessment](https://www.fiegenbaum.solutions/en/double-materiality-analysis-definition-process-best-practice)

##### Fiegenbaum Solutions

Fiegenbaum  
Solutions

- [About me](https://www.fiegenbaum.solutions/en/about-me)
- [Blog](https://www.fiegenbaum.solutions/en/blog)
- [Contact](https://www.fiegenbaum.solutions/en/contact)

[![1% for the Planet Business Member](https://www.fiegenbaum.solutions/hubfs/1ftp_BusinessMember_Horizontal_FullColor-250x107-faa8874b-96e3-41e2-bbbe-9303832ac91c.png)](https://www.onepercentfortheplanet.org/)

- [Legal Notice](https://www.fiegenbaum.solutions/en/legal-notice)
- [Privacy Policy](https://www.fiegenbaum.solutions/en/privacy-policy)

© 2026 Fiegenbaum Solutions

<https://www.linkedin.com/in/johannesfiegenbaum/>

```json
{
  "@context" : "https://schema.org",
  "@type" : "BlogPosting",
  "author" : {
    "@type" : "Person",
    "name" : "Johannes Fiegenbaum",
    "url" : "https://www.fiegenbaum.solutions/en/blog/author/johannes-fiegenbaum"
  },
  "dateModified" : "2025-06-14T16:27:31.775Z",
  "datePublished" : "2025-06-14T16:27:14.000Z",
  "headline" : "30% Super Depreciation 2025 to 2027: Secure Liquidity on Green & Digital Investments",
  "image" : [ "https://www.fiegenbaum.solutions/hubfs/pexels-cluster-images/6804587.jpg" ],
  "mainEntityOfPage" : {
    "@id" : "https://www.fiegenbaum.solutions/en/blog/30percent-super-depreciation-green-digital-investments",
    "@type" : "WebPage"
  },
  "publisher" : {
    "@type" : "Organization",
    "logo" : {
      "@type" : "ImageObject",
      "url" : "https://www.fiegenbaum.solutions/hubfs/FS_Logo.svg"
    },
    "name" : "Fiegenbaum & Cie. GmbH"
  }
}
```

```json
{
  "@context" : "https://schema.org",
  "@id" : "https://www.fiegenbaum.solutions/#organization",
  "@type" : "Organization",
  "areaServed" : {
    "@type" : "Place",
    "name" : "European Union"
  },
  "description" : "Nachhaltigkeitsberatung mit Fokus auf Klimarisikoanalyse, ESG-Reporting (CSRD, VSME) und Climate Tech Investmentberatung.",
  "employee" : {
    "@id" : "https://www.fiegenbaum.solutions/#founder"
  },
  "founder" : {
    "@id" : "https://www.fiegenbaum.solutions/#founder"
  },
  "image" : "https://www.fiegenbaum.solutions/hubfs/Branding/Fiegenbaum-Solutions_Logo.svg",
  "knowsAbout" : [ "ESG Reporting", "CSRD Compliance", "VSME Standard", "Climate Risk Analysis", "EURO-CORDEX", "CMIP6", "Scope 3 Emissions", "Scenario Analysis", "Sustainability Strategy", "Climate Tech Investment" ],
  "logo" : {
    "@type" : "ImageObject",
    "url" : "https://www.fiegenbaum.solutions/hubfs/Branding/Fiegenbaum-Solutions_Logo.svg"
  },
  "name" : "Fiegenbaum Solutions",
  "sameAs" : [ "https://www.linkedin.com/in/johannesfiegenbaum/" ],
  "url" : "https://www.fiegenbaum.solutions"
}
```

```json
{
  "@context" : "https://schema.org",
  "@id" : "https://www.fiegenbaum.solutions/#founder",
  "@type" : "Person",
  "affiliation" : [ {
    "@type" : "Organization",
    "description" : "Climate tech angel syndicate (Venture Partner)",
    "name" : "Climate Insiders",
    "url" : "https://climateinsiders.com/"
  } ],
  "alumniOf" : {
    "@type" : "Organization",
    "name" : "Universität Tübingen",
    "url" : "https://uni-tuebingen.de/"
  },
  "description" : "ESG consultant and climate tech investment advisor based in Hamburg. Specializing in VSME reporting, carbon accounting, and climate risk analysis for mid-sized companies, investors, and financial institutions.",
  "image" : "https://www.fiegenbaum.solutions/hubfs/Johannes_07-modified.png",
  "jobTitle" : "ESG Consultant & Climate Tech Investment Advisor | CSRD, VSME & Climate Risk Specialist",
  "knowsAbout" : [ "CSRD", "VSME", "ESG Reporting", "Climate Risk Analysis", "EU Taxonomy", "TNFD", "Climate Tech Investment", "Sustainability Strategy", "Carbon Accounting", "Article 9 Funds" ],
  "name" : "Johannes Fiegenbaum",
  "publishingPrinciples" : "https://www.fiegenbaum.solutions/en/legal-notice#editorial",
  "sameAs" : [ "https://www.linkedin.com/in/johannesfiegenbaum/" ],
  "url" : "https://www.fiegenbaum.solutions/ueber-mich",
  "worksFor" : {
    "@id" : "https://www.fiegenbaum.solutions/#organization"
  }
}
```

```json
{
  "@context" : "https://schema.org",
  "@id" : "https://www.fiegenbaum.solutions/#website",
  "@type" : "WebSite",
  "inLanguage" : [ "de-DE", "en-EU" ],
  "name" : "Fiegenbaum Solutions",
  "publisher" : {
    "@id" : "https://www.fiegenbaum.solutions/#organization"
  },
  "url" : "https://www.fiegenbaum.solutions"
}
```