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Tax calculator · § 7g EStG
Investment deduction calculator for planned investments.
Calculate in seconds how much tax the German investment deduction (§ 7g EStG) pulls forward into the year before your investment – up to 50 % of the acquisition cost, capped at €200,000 per business, plus 40 % special depreciation in the investment year. Calculated honestly: as a deferral, not a gift.
- § 7g EStG
- Up to €200k per business
- 40 % special depreciation
- Tax rates 2026
Your inputs
Liquidity advantage in the formation year
€15,087
€21,122 total pull-forward effect incl. special depreciation · Tax payment you shift into later years – liquidity that works for your investment today instead of sitting at the tax office.
Formation year
You deduct up to 50 % of the planned acquisition cost off-balance-sheet from profit – without spending a euro.
- Deduction formed
- €50,000
- Applicable tax rate
- 30.2%
Tax deferral
€15,087
Investment year
After add-back and reduction of the acquisition cost: 40 % special depreciation on the remaining base.
- Special depreciation (40 %)
- €20,000
- Applicable tax rate
- 30.2%
Additional tax effect
€6,035
To be honest: The investment deduction is a deferral, not a final saving – the depreciation pulled forward is missing in later years. Its value lies in the interest and liquidity effect and in smoothing profit peaks. And: if you don't invest within 3 years, the deduction is reversed retroactively – including late-payment interest of 1.8 % per year.
That's the model. Now let's calculate your real number.
30-minute intro call: we review the profit limit, eligible assets, the optimal formation timing and the interplay with regular and special depreciation for your exact situation – and tell you honestly whether the deduction actually pays off for you. Free.
Simplified model with typical assumptions (deduction 50 %, max. €200,000 per business, profit limit €200,000, special depreciation 40 % under § 7g (5) EStG, CIT 15.825 %, trade tax by multiplier; for sole proprietorships/partnerships the personal marginal rate incl. SolZ with trade tax assumed neutralised via § 35 EStG). Not included: regular straight-line depreciation, progression effects, usage requirements (min. 90 % business use, asset remains in the business), multiple businesses or assets, interest on reversal. The calculation does not replace individual advice.
How the investment deduction works
Three mechanisms that drive the effect.
- 01
Deduct 50 % upfront – without investing yet
In the formation year you deduct up to 50 % of the planned acquisition cost off-balance-sheet from your profit – capped at €200,000 per business, for movable assets you plan to acquire within the next three years. You haven't spent a euro yet, but you immediately lower your tax payment. Condition: profit in the formation year must not exceed €200,000.
- 02
Investment year: cost reduction + 40 % special depreciation
When you invest, the deduction is added back to profit – and at the same time you may reduce the acquisition cost by the same amount, so the two cancel out. On the remaining depreciation base, the 40 % special depreciation under § 7g (5) EStG comes on top. Combined with the deduction, roughly 70 % of the acquisition cost can already be processed for tax purposes by the investment year.
- 03
A deferral with leverage – and a deadline
The deduction does not save tax permanently, it shifts it: the depreciation pulled forward is missing in later years. It is valuable nonetheless – as an interest-free loan from the tax office, for smoothing profit peaks and for financing the investment out of the tax saving itself. The deadline is serious: if you don't invest within three years, the tax office reverses the deduction retroactively – with interest of 1.8 % per year.
Why our calculators are serious.
Legal status 2026
Deduction 50 %, cap €200,000, profit limit €200,000, special depreciation 40 %, interest 1.8 % p.a. – at 2026 status (reviewed May 2026).
Practical assumptions
We calculate with the same simplifications we use in the initial call – so the model result is close to a real client case.
Transparent methodology
Every input is explained, every assumption documented – including the honest framing that the deduction defers rather than gifts. You can mirror the result against your Excel or your current advisor.
FAQ
Common questions about the investment deduction.
01What happens if I end up not investing?
The deduction is then reversed retroactively in the formation year: the original tax assessment is amended, the deferred tax becomes payable – plus late-payment interest of 1.8 % per year (§ 233a AO). The deduction is therefore not a tool for vague intentions, but for investments that are highly likely to happen. Our rule of thumb: only form the deduction for projects that already have a concrete plan behind them.
02My profit is above the €200,000 limit – is the deduction off the table?
Not necessarily. The limit applies per business and per fiscal year. There are legitimate structuring levers: shifting profit via invoicing and order acceptance, pulling business expenses forward, spreading activity across several businesses, or simply forming the deduction in a weaker year. Whether and how that works cleanly in your case is a classic intro-call question.
03Can I form the deduction retroactively?
Yes – the deduction is claimed with the tax return, so by nature after the fiscal year has ended. As long as the tax assessment can still be amended procedurally, it can even be added later, for example during an appeal. The courts' limit: the investment intention must be plausible – a deduction that visibly only serves to offset an already fixed back payment, with the investment window practically expired, will not be accepted.
04Which assets qualify?
Depreciable movable fixed assets – machinery, vehicles, operating and office equipment, hardware. Since 2020, used assets qualify as well. Not eligible: real estate, intangible assets (e.g. software licences as intangibles) and shareholdings. In addition, the asset must be used almost exclusively for business purposes (min. 90 %) until the end of the year following acquisition and remain in a domestic permanent establishment – with a company car including private use, this quickly becomes a pitfall.
05What does the calculator show – and what not?
The calculator models the standard case: a deduction of 50 % of the planned investment (capped at €200,000 and your profit), the deferral effect at your marginal tax rate, and the 40 % special-depreciation effect in the investment year. It does not replace advice, because regular depreciation, progression effects, the 90 % usage requirement, multiple businesses and the optimal multi-year timing are not modelled – yet that is exactly where the real structuring value arises in practice.
30 minutes. A clear plan for your taxes.
In the free intro call we listen to your setup, name the levers with the biggest impact and send a written proposal within 48 hours. You decide after that.
030 555 721 370