The new immediate investment program from our German government offers attractive opportunities to promote technological renewals through tax incentives from 2025 onwards. BEKO TECHNOLOGIES supports companies by providing highly efficient solutions for compressed air treatment, offering individual technical advice and demonstrating strategic foresight.
Setting the course for the Future: Investment incentives in response to economic pressure
The industrial economy is under pressure: investments are being postponed and budgets are being reassessed. Yet modern technologies are more important than ever in ensuring resilient, energy-efficient and sustainable production processes. In response to this situation, the German government has introduced the 'Growth Opportunities Act' which aims to stimulate corporate investment in a targeted way. A key part of this legislative package is the reintroduction of declining-balance depreciation, which was officially approved by the Federal Parliament and Federal Council in summer 2025.
On 26 June, the Federal Parliament passed the law following its second and third readings. Just two weeks later, the Bundesrat gave its formal approval. The program’s official design aims to provide businesses with "more room for investment and sustainable growth" while offering tax relief1.
Declining balance depreciation: A financial lever for investment
Specifically, the new regulation means that companies will be able to offset up to 30% of investments in movable assets, including machinery and equipment in the field of compressed air treatment, in the first year. This rule applies to purchases made between 30 June 2025 and 1 January 2028. This enables companies to benefit directly from tax advantages and strengthen their liquidity at the time of investment. At the same time, modern, energy-efficient technology ensures long-term reductions in operating costs, improving their competitiveness — a clear double benefit.
In its analysis, the auditing firm KPMG refers to an “important stimulus for investment activity in small and medium-sized enterprises“. As well as declining-balance depreciation, the new legislative package provides permanent relief from corporate income tax and the taxation of retained earnings2.
Technology meets tax intelligence: BEKO TECHNOLOGIES covers both
In the field of compressed air, a significant number of companies are posing the following question: "Should we invest now – or wait?" The new tax regulation may be the deciding factor. Not only do modern adsorption dryers, measurement technology and condensate treatment systems provide maximum energy efficiency, operational reliability and future-proof performance, they are also fully eligible under the new depreciation scheme.
Strategic investments require strong partners
BEKO TECHNOLOGIES recognizes a dual opportunity in this new regulation: "The combination of sound technology consultancy and the strengths of an independent, family-run company operating holistically is unique. We implement customized projects that are geared towards cost-effectiveness, sustainability and maximum energy efficiency. This provides our customers with clear added value in the form of immediate tax benefits and a future-proof, high-performance compressed air supply. When you choose our products, you are choosing a partnership with vision and strategic benefits," states Jörg Heim, Manager, Sales Unit DACH.
The message is clear: you benefit in two ways – financially and technologically.
