Important change: The Growth Opportunities Act 2024
Aktualisiert am
03.09.2025
The Growth Opportunities Act provides significant tax breaks and administrative simplifications for companies, in particular for SMEs and the construction and real estate sector. Important changes include an increase in special depreciation to 40%, a degressive depreciation for residential buildings and an increased research allowance of 35%. These measures promote investments, innovations and the rapid refinancing of construction projects.
Von
Lena Burandt
