Investment booster: Fast depreciation now possible

Demand for self-generated electricity systems in the C&I segment has been slow this year. However, the Gordian knot seems to have been solved: the German Bundestag and Bundesrat have cleared the way for the so-called investment booster.

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The law reintroduces declining-balance depreciation for movable assets, including photovoltaic systems and battery storage systems used for business purposes. The declining-balance depreciation rate may be three times higher than the straight-line depreciation rate, up to a maximum of 30 percent per year. Acquisitions made between July 2025 and December 2027 are eligible for the discount.

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BSW-Solar has calculated that for photovoltaics (20-year depreciation), this corresponds to an annual depreciation of a maximum of 15 percent, and for storage (10-year depreciation), the maximum is 30 percent. For electric vehicles used for business purposes with a purchase price of up to €100,000, a special regulation applies, allowing 75 percent depreciation in the year of purchase.

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In contrast, system prices are currently very favorable. The special depreciation allowances are expected to give the C&I segment a significant boost, including in agriculture. According to BSW-Solar, 250,000 solar power systems are already in operation on German company roofs. (HS)

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