Was ist der Investitionsabzugsbetrag (IAB)?

Mit dem Investitionsabzugsbetrag nach § 7g EStG können kleine und mittlere Unternehmen geplante Investitionen in bewegliche Wirtschaftsgüter des Anlagevermögens bereits vorab steuerlich geltend machen. Dadurch sinkt der zu versteuernde Gewinn – das verbessert die Liquidität und erleichtert die Finanzierung.

Höhe des Abzugs

Für das Steuerjahr 2025 können bis zu 50 % der voraussichtlichen Anschaffungs- oder Herstellungskosten als Investitionsabzugsbetrag vom Gewinn abgezogen werden.

Voraussetzungen im Jahr 2025

Ein Betrieb kann im Jahr 2025 einen IAB bilden, wenn:

• der Gewinn im Wirtschaftsjahr nicht mehr als 200.000 Euro beträgt (vor Abzug des IAB),
• unabhängig davon, ob der Gewinn per Einnahmen-Überschussrechnung oder durch Bilanzierung ermittelt wird.

Sonderregelungen für Altjahre (vor 2020)

• Bilanzierende Gewerbetreibende: Betriebsvermögen max. 235.000 Euro (2009/2010: 335.000 Euro)
• Einnahmen-Überschussrechner (z. B. Freiberufler): Gewinn max. 100.000 Euro (2009/2010: 200.000 Euro)
• Land- und Forstwirte:
  • Wirtschaftswert max. 125.000 Euro (2009/2010: 175.000 Euro)
  • Alternativ: Gewinn max. 100.000 Euro (bei Einnahmen-Überschussrechnung)

Hinweis: Verlängerte Investitionsfristen für Alt-Fälle

Die reguläre Frist zur Verwendung eines Investitionsabzugsbetrags beträgt drei Jahre. Aufgrund der Corona-Pandemie wurde diese Frist für bestimmte Jahrgänge verlängert:

• IAB aus 2017 oder 2018: Fristende bis spätestens 31.12.2022. Letztmögliche Investition bis 31.12.2022.
• IAB mit regulärem Fristende 2020 oder 2021: Verlängerung auf bis zu 4 oder 5 Jahre. Letztmögliche Investition: bis spätestens 2025.
• IAB mit regulärem Fristende 2022: Verlängerung auf bis zu 6 Jahre möglich. Letztmögliche Investition: bis spätestens 2025.

Diese Regelungen betreffen ausschließlich Investitionsabzugsbeträge, die vor oder bis 2022 gebildet wurden. Für IAB ab 2023 gilt wieder die reguläre Dreijahresfrist nach § 7g Abs. 3 EStG.

Was ist der Investitionsabzugsbetrag (IAB)?

When are investment deduction amounts added back?

If the asset for which an investment deduction was made is purchased or manufactured within the 3-year investment period, the following applies (§ 7g para. 2 EStG):

• The investment deduction made for the purchased asset must now be added back to increase profit off-balance sheet. The addition amounts to 40 percent (until 2019) or 50 percent (from 2020) of the expected acquisition or production costs, but is limited to the deducted amount for the asset. The relevant details must be entered depending on the year in which the investment deduction was made.

• The actual acquisition or production costs of the asset are reduced to decrease profit by the previously claimed investment deduction. However, the reduction must not exceed the investment deduction. This reduction amount must be recorded in the accounts and entered in SteuerGo under "Business expenses > Depreciation" in the line "Reduction amounts according to § 7g para. 2 sentence 2 EStG".

Note: If investment deductions were considered in 2017, they must have been invested by 31.12.2020 at the latest - or they must be reversed and interest applied. In many cases, such an investment is now not possible as planned due to the Corona crisis.

To avoid these negative effects and to increase the liquidity of companies, the deadline for investment deductions, whose three-year investment period expires in 2020, is extended by one year to four years (§ 52 para. 16 EStG, inserted by the "Second Corona Tax Assistance Act" of 29.6.2020). This gives taxpayers who want to invest in 2020 but cannot due to the Corona crisis the opportunity to make the investment in 2021 without negative tax consequences (reversal, interest on the tax demand).

When are investment deduction amounts added back?

How is the investment deduction amount settled?

The dissolution of the investment deduction amount has different effects in three possible scenarios:

(1) Actual costs match the projected investment costs:
If the projected investment costs match the actual costs, there are no profit effects in the financial year of acquisition or production when the maximum reduction in acquisition or production costs is utilised. The off-balance-sheet profit-increasing addition can be fully offset by the profit-reducing reduction of the acquisition or production costs of the invested asset.

(2) Actual costs are higher than the projected investment costs:
If the actual costs are higher than the projected investment costs, the maximum possible profit-reducing reduction of the assessment basis exceeds the investment deduction amount taken into account in a previous year. However, there is no profit-reducing expense for the difference, as the reduction of acquisition or production costs may not exceed the investment deduction amount actually claimed.

(3) Actual costs are lower than the projected investment costs:
If the actual costs are lower than the projected investment costs, the maximum investment deduction amount cannot be fully added back, as the addition is limited to 40 percent (up to 2019) or 50 percent (from 2020) of the (lower) investment costs. The remaining balance must be retrospectively recorded as profit-increasing in the original year after the investment period has expired. Interest on the tax demand is calculated at 0.5% per month from the 15th month after the original year (§ 7g para. 3 EStG).

Note: If investment deduction amounts were taken into account in 2017, they must be invested by 31.12.2020 at the latest - or they must be dissolved and interest applied. In many cases, such an investment is now not possible as planned due to the Corona crisis.

To avoid these negative effects and to increase the liquidity of companies, the deadline for investment deduction amounts, whose three-year investment period expires in 2020, is extended by one year to four years (§ 52 para. 16 EStG, inserted by the "Second Corona Tax Assistance Act" of 29.6.2020). This gives taxpayers who want to invest in 2020 but cannot do so due to the Corona crisis the opportunity to make the investment in 2021 without negative tax consequences (reversal, interest on the tax demand).

How is the investment deduction amount settled?