Investment Booster 2025

Smart Tax l Smart Invest

Make your funds count – with energy-efficient compressed air solutions

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What's new?

Your investment booster has arrived!

In July 2025, the German government and the Federal Council adopted the new Investment Incentive Act, which is a targeted measure designed to stimulate the economy and accelerate industrial modernisation.

At its core is a significant financial incentive: declining-balance depreciation of up to 30% in the first year, applicable retroactively from 30 June 2025 until 1 January 2028.

 

Why compressed air investments make sense now!


Compressed air is a critical utility in most production processes, directly impacting performance, energy costs and operational security. Upgrading now offers dual benefits:

  • In the short term, you can claim significant tax deductions in year one
  • In the long term, you will enjoy reduced operating costs and enhanced production reliability
Dual advantage

Transform tax incentives into real performance gains

Your advantages at a glance:

  • Up to 30% tax deduction in the first year
  • Immediate liquidity boost
  • Planning security for investments until 2028

With BEKO TECHNOLOGIES, you get:

  • Expert advice on the right products for your needs
  • Tailor-made upgrade concepts for sustainable performance
  • Proven solutions that will safeguard your production for years to come
Your needs. Our expertise.

Secure your savings today and enjoy better performance tomorrow!

Make the most of the new investment incentive programme by arranging a tailored consultation about your compressed air infrastructure:

What companies need to know

Frequently Asked Questions (FAQ)

What exactly is the new declining-balance depreciation and why is it relevant now?
  • Declining-balance depreciation is a tax incentive that enables companies to deduct a larger proportion of the investment cost in the first year – up to 30%. Compared to the straight-line method, this significantly improves liquidity in the year of investment
  • This measure was reintroduced as part of the German Investment Incentive Act and is a key component of the 'Investment Booster', which was passed by the Federal Diet on 26 June 2025 and confirmed by the Federal Council on 11 July 2025 [1]
Which investments qualify for this tax incentive?

This incentive applies to all movable, depreciable fixed assets that are acquired or manufactured between 30 June 2025 and 1 January 2028. These include:

  • Energy-saving dryers
  • Condensate treatment systems
  • Monitoring and control technology
  • Energy management systems
  • many more!
What does the depreciation actually look like in numbers?

Rather than spreading the investment cost evenly over the asset’s useful life, the declining-balance method allows for:

  • Up to 30% depreciation in year 1
  • In each subsequent year, the remaining book value is depreciated using the same percentage (30%)
  • This results in significantly higher deductions in the early years, thereby improving cash flow and reducing tax liability more quickly

Example:
Investment in a compressed air system: €50,000
Year 1 deduction: €15,000
Tax savings depend on the company's tax rate, but are typically several thousand euros upfront

What are the deadlines for the programme, and how long is it available for?
  • The declining-balance depreciation applies to all qualifying investments made from 30 June 2025 through 31 December 2027 – It can be claimed for the first time in the 2025 tax return
In what ways can we make use of the incentive in the context of compressed air systems?

Although compressed air technology is often essential for production, it is also energy-intensive and technically complex. This is why modernisation projects in this area:

  • Have high investment volumes, making them ideal candidates for tax optimisation
  • Often qualify for additional environmental or efficiency grants
  • Improve system availability and reduce downtime costs

We can help you to identify eligible technologies and plan your investment strategically

Your competent partner

BEKO TECHNOLOGIES – Why Performance Matters

Ensuring the safety and efficiency of your compressed air system demands more than just measurements – it requires expertise, objectivity and a comprehensive understanding.

  • Specialised knowledge: With decades of experience in compressed air and gas treatment, our summer check is rooted in in-depth technical knowledge – ranging from generation to the point of use.
  • Independent and impartial:  As an independent, family-run business, we are not tied to any manufacturer. Our advice is independent, honest and precisely tailored to your needs.
  • Holistic approach: We focus on your entire compressed air system, not just individual components. Thanks to our extensive range of products and services, we can identify areas for improvement.
  • Cross-industry expertise: We understand your industry's specific requirements in areas as diverse as food production, the automotive sector, pharmaceuticals and mechanical engineering and can turn these into actionable advice.

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