{"id":9483,"date":"2024-03-25T14:15:07","date_gmt":"2024-03-25T13:15:07","guid":{"rendered":"https:\/\/www.inspiralia.at\/?p=9483"},"modified":"2024-03-26T14:01:29","modified_gmt":"2024-03-26T13:01:29","slug":"growth-opportunities-act-rd-tax-incentive","status":"publish","type":"post","link":"https:\/\/www.inspiralia.ch\/en\/growth-opportunities-act-rd-tax-incentive\/","title":{"rendered":"Growth Opportunities Act: Strengthening the R&#038;D Tax Incentive"},"content":{"rendered":"    <div id=\"textheader-block_5911b5cd5abaa4a6586447cf49a04850\" class=\"content-row content-row content-row-textheader  bg-grey textheader \">\n        <div class=\"contentPart-center contentPart-center-bigger\">\n            <div class=\"contentPart-inner\">\n                <span class=\"infoline infoline-kat\">\n                News                      \/ R&amp;D Tax Incentive                <\/span>\n                <span class=\"infoline infoline-headertext\">R&amp;D Tax Incentive<\/span>                  <h1>Growth Opportunities Act: <br \/>\r\nStrengthening the economic position of Germany<\/h1> \n                <div class=\"newsdate\">Post from 25. March 2024<\/div>\n\n            <\/div>\n        <\/div>\n    <\/div>\n\n\n\n    <div id=\"singletext-block_af697423999d615a4fc5a7c4a6d637bf\" class=\"content-row content-row content-row-singletext singletext \">\n        <div class=\"contentPart-center \">\n            <div class=\"contentPart-inner\">\n                <h2>\n                                <br>The federal government aims to increase the competitiveness of companies and strengthen the economic position of Germany with the Growth Opportunities Act. Both the Bundestag and the Bundesrat have now approved the law.                 <\/h2>\n                <\/div>\n        <\/div>\n    <\/div>\n\n\n\n    <div id=\"singletext-block_844c4db149a7e8137e3da43468ae5c72\" class=\"content-row content-row content-row-singletext singletext \">\n        <div class=\"contentPart-center \">\n            <div class=\"contentPart-inner\">\n                <h2>\n                <span class=\"text-blue\">The Growth Opportunities Act<\/span>                                 <\/h2>\n                    <div class=\"textInput\">\n                    <p>The Growth Opportunities Act aims to provide tax relief to companies, free them from bureaucratic obstacles, and improve conditions for investment and innovation. These measures are necessary to strengthen, adapt, and modernize Germany as a location for the future.<\/p>\n                <\/div>\n                <\/div>\n        <\/div>\n    <\/div>\n\n\n\n    <div id=\"singletext-block_b990f63dec6c8881f590d509d644b718\" class=\"content-row content-row content-row-singletext singletext \">\n        <div class=\"contentPart-center \">\n            <div class=\"contentPart-inner\">\n                <h2>\n                                <br>The key reliefs at a glance                 <\/h2>\n                    <div class=\"textInput\">\n                    <p>In total, the relief volume of the law amounts to 3.2 billion euros. Companies benefit from:<\/p>\n<ul>\n<li>Expansion of tax incentives for research,<\/li>\n<li>Improved depreciation options,<\/li>\n<li>Tax incentives for new residential construction,<\/li>\n<li>Improvement of tax loss deduction, and<\/li>\n<li>Introduction of e-invoicing.<\/li>\n<\/ul>\n<p>Originally, the government draft of the Growth Opportunities Act included about 50 individual measures with a relief volume totaling 6.3 billion euros. This draft did not receive a majority in the parliamentary process and was therefore adjusted during the mediation procedure. The relief volume was significantly reduced, and, among other changes, the proposed climate protection investment bonus was scrapped. In this revised version, both the Bundestag and the Bundesrat have now passed the law.<\/p>\n                <\/div>\n                <\/div>\n        <\/div>\n    <\/div>\n\n\n\n    <div id=\"singletext-block_8ea12e68c946b65ef55348c8bb161476\" class=\"content-row content-row content-row-singletext singletext \">\n        <div class=\"contentPart-center \">\n            <div class=\"contentPart-inner\">\n                <h2>\n                <span class=\"text-blue\">The new R&amp;D tax incentive in detail<\/span>                                 <\/h2>\n                    <div class=\"textInput\">\n                    <p>The R&amp;D tax incentive law is significantly expanded to support companies in their research and development activities.<\/p>\n<ul>\n<li>Self-performed research and development projects will now be subsidized at a rate of <strong>70 EUR per working hour<\/strong> (previously 40 EUR), but still limited to a maximum of 40 hours per week.<\/li>\n<li>From 2024, depreciable movable assets of <strong>fixed assets<\/strong> will also be<strong> considered for the funding<\/strong>.<\/li>\n<li>The inclusion of <strong>eligible costs<\/strong> for commissioned research work is <strong>increased<\/strong> from 60% <strong>to 70%<\/strong>.<\/li>\n<li>The <strong>maximum assessment base<\/strong> is increased from 2 million EUR to <strong>10 million EUR<\/strong>.<\/li>\n<li>The R&amp;D tax incentive generally amounts to <strong>25% of the assessment base<\/strong>, with a new additional increase of <strong>10 percentage points<\/strong> for small and medium-sized enterprises according to the <strong>SME definition<\/strong>.<\/li>\n<\/ul>\n<p>These changes will come into effect from the day after their announcement.<\/p>\n                <\/div>\n                <\/div>\n        <\/div>\n    <\/div>\n\n\n\n    <div id=\"singletext-block_e971caaf396385464ca5f1b43380f975\" class=\"content-row content-row content-row-singletext singletext \">\n        <div class=\"contentPart-center text_zentrieren\">\n            <div class=\"contentPart-inner\">\n                <h2>\n                                                <\/h2>\n                    <div class=\"textInput\">\n                    <h3>As a result, <span style=\"color: #57aedf\">up to 3.5 million euros<\/span> per year can now be funded for <span style=\"color: #57aedf\">R&amp;D activities<\/span>.<\/h3>\n<h3><span style=\"color: #57aedf\">Our experienced team<\/span> for the R&amp;D tax incentive is <span style=\"color: #57aedf\">happy to assist you<\/span> with any further questions and concerns you may have!<\/h3>\n                <\/div>\n                <\/div>\n        <\/div>\n    <\/div>\n\n\n\n    <div id=\"teamboard-block_2948e4d6ab544624fa842a02cfd895a4\" class=\"content-row content-row-teamboard  teamboard \">\r\n        <div class=\"contentPart-center\">\r\n            <div class=\"contentPart-inner\">\r\n                                    <h2 class=\"teamboardHL hlh1 trans\">Our Team for the German R&amp;D Tax Incentive<\/h2>\r\n                                <div class=\"itemgrid teamitemgrid col-3\">\r\n                                                                    <div class=\"experten-item trans\">\r\n                            <div class=\"expertenimage\">\r\n                                                                                                        <img decoding=\"async\" src=\"https:\/\/www.inspiralia.ch\/wp-content\/uploads\/2022\/03\/Javier-1-e1676381817112-1000x1000.png\" alt=\"\" class=\"expertenimg\">\r\n                                                            <\/div>\r\n                            <div class=\"expertentext\">\r\n                                <h3>Javier Calvet<\/h3>\r\n                                <span class=\"position\">Managing Director<\/span>\r\n                                <div class=\"experteninfo\">Javier Calvet is the Managing Director of Inspiralia GmbH and holds a degree in European Business Administration.<\/div>\r\n                                <div class=\"linkpart\">\r\n                                                                    <\/div>\r\n                            <\/div>\r\n                            <div class=\"contactline\">\r\n                                <div class=\"mailpart\">\r\n                                                                            <a href=\"mailto:javier.calvet@inspiralia.com\">\r\n                                            <img decoding=\"async\" src=\"https:\/\/www.inspiralia.ch\/wp-content\/themes\/inspiralia\/img\/icon-mail-blue.svg\" alt=\"\" class=\"mailicon\">\r\n                                            javier.calvet@inspiralia.com                                        <\/a>\r\n                                                                    <\/div>\r\n                                <div class=\"phonepart\">\r\n                                                                            <a href=\"tel:+43 (699) 123 65 522\">\r\n                                            <img decoding=\"async\" src=\"https:\/\/www.inspiralia.ch\/wp-content\/themes\/inspiralia\/img\/icon-phone-blue.svg\" alt=\"\" class=\"mailicon\">\r\n                                            +43 (699) 123 65 522                                        <\/a>\r\n                                                                    <\/div>\r\n\r\n                            <\/div>\r\n                        <\/div>\r\n                                                                    <div class=\"experten-item trans\">\r\n                            <div class=\"expertenimage\">\r\n                                                                                                        <img decoding=\"async\" src=\"https:\/\/www.inspiralia.ch\/wp-content\/uploads\/2023\/05\/Ines-A-transparent-e1684747384745.png\" alt=\"\" class=\"expertenimg\">\r\n                                                            <\/div>\r\n                            <div class=\"expertentext\">\r\n                                <h3>Ines Anders<\/h3>\r\n                                <span class=\"position\">Senior Consultant<\/span>\r\n                                <div class=\"experteninfo\">Ines Anders is part of our team in Graz and heads the Grants department in Germany.<\/div>\r\n                                <div class=\"linkpart\">\r\n                                                                    <\/div>\r\n                            <\/div>\r\n                            <div class=\"contactline\">\r\n                                <div class=\"mailpart\">\r\n                                                                            <a href=\"mailto:ines.anders@inspiralia.com\">\r\n                                            <img decoding=\"async\" src=\"https:\/\/www.inspiralia.ch\/wp-content\/themes\/inspiralia\/img\/icon-mail-blue.svg\" alt=\"\" class=\"mailicon\">\r\n                                            ines.anders@inspiralia.com                                        <\/a>\r\n                                                                    <\/div>\r\n                                <div class=\"phonepart\">\r\n                                                                            <a href=\"tel:+49 (176) 8993 2780\">\r\n                                            <img decoding=\"async\" src=\"https:\/\/www.inspiralia.ch\/wp-content\/themes\/inspiralia\/img\/icon-phone-blue.svg\" alt=\"\" class=\"mailicon\">\r\n                                            +49 (176) 8993 2780                                        <\/a>\r\n                                                                    <\/div>\r\n\r\n                            <\/div>\r\n                        <\/div>\r\n                                                                    <div class=\"experten-item trans\">\r\n                            <div class=\"expertenimage\">\r\n                                                                                                        <img decoding=\"async\" src=\"https:\/\/www.inspiralia.ch\/wp-content\/uploads\/2023\/10\/Christopher-e1698674872752.png\" alt=\"\" class=\"expertenimg\">\r\n                                                            <\/div>\r\n                            <div class=\"expertentext\">\r\n                                <h3>Christopher Scholz<\/h3>\r\n                                <span class=\"position\">Senior Consultant<\/span>\r\n                                <div class=\"experteninfo\">Christopher Scholz works for our Team in Berlin. He works in the team R&amp;D Tax Incentive.<\/div>\r\n                                <div class=\"linkpart\">\r\n                                                                    <\/div>\r\n                            <\/div>\r\n                            <div class=\"contactline\">\r\n                                <div class=\"mailpart\">\r\n                                                                            <a href=\"mailto:christopher.scholz@inspiralia.com\">\r\n                                            <img decoding=\"async\" src=\"https:\/\/www.inspiralia.ch\/wp-content\/themes\/inspiralia\/img\/icon-mail-blue.svg\" alt=\"\" class=\"mailicon\">\r\n                                            christopher.scholz@inspiralia.com                                        <\/a>\r\n                                                                    <\/div>\r\n                                <div class=\"phonepart\">\r\n                                                                            <a href=\"tel:+49 (176) 638 118 47\">\r\n                                            <img decoding=\"async\" src=\"https:\/\/www.inspiralia.ch\/wp-content\/themes\/inspiralia\/img\/icon-phone-blue.svg\" alt=\"\" class=\"mailicon\">\r\n                                            +49 (176) 638 118 47                                        <\/a>\r\n                                                                    <\/div>\r\n\r\n                            <\/div>\r\n                        <\/div>\r\n                                                                    <div class=\"experten-item trans\">\r\n                            <div class=\"expertenimage\">\r\n                                                                                                        <img decoding=\"async\" src=\"https:\/\/www.inspiralia.ch\/wp-content\/uploads\/2024\/05\/karolina-niendorf-1.png\" alt=\"\" class=\"expertenimg\">\r\n                                                            <\/div>\r\n                            <div class=\"expertentext\">\r\n                                <h3>Karolina Niendorf<\/h3>\r\n                                <span class=\"position\">SENIOR CONSULTANT<\/span>\r\n                                <div class=\"experteninfo\">Karolina is part of our team in Germany and responsible for projects in the area of the r&amp;d tax incentive.<\/div>\r\n                                <div class=\"linkpart\">\r\n                                                                    <\/div>\r\n                            <\/div>\r\n                            <div class=\"contactline\">\r\n                                <div class=\"mailpart\">\r\n                                                                            <a href=\"mailto:karolina.niendorf@inspiralia.com\">\r\n                                            <img decoding=\"async\" src=\"https:\/\/www.inspiralia.ch\/wp-content\/themes\/inspiralia\/img\/icon-mail-blue.svg\" alt=\"\" class=\"mailicon\">\r\n                                            karolina.niendorf@inspiralia.com                                        <\/a>\r\n                                                                    <\/div>\r\n                                <div class=\"phonepart\">\r\n                                                                            <a href=\"tel:+49 151 583 617 99\">\r\n                                            <img decoding=\"async\" src=\"https:\/\/www.inspiralia.ch\/wp-content\/themes\/inspiralia\/img\/icon-phone-blue.svg\" alt=\"\" class=\"mailicon\">\r\n                                            +49 151 583 617 99                                        <\/a>\r\n                                                                    <\/div>\r\n\r\n                            <\/div>\r\n                        <\/div>\r\n                                                                    <div class=\"experten-item trans\">\r\n                            <div class=\"expertenimage\">\r\n                                                                                                        <img decoding=\"async\" src=\"https:\/\/www.inspiralia.ch\/wp-content\/uploads\/2025\/03\/Eric-Schuetze-MA-1.jpg\" alt=\"\" class=\"expertenimg\">\r\n                                                            <\/div>\r\n                            <div class=\"expertentext\">\r\n                                <h3>Eric Sch\u00fctze<\/h3>\r\n                                <span class=\"position\">Consultant<\/span>\r\n                                <div class=\"experteninfo\">Eric Sch\u00fctze is part of our team in Germany and is responsible for funding projects in the field of IT and software.<\/div>\r\n                                <div class=\"linkpart\">\r\n                                                                    <\/div>\r\n                            <\/div>\r\n                            <div class=\"contactline\">\r\n                                <div class=\"mailpart\">\r\n                                                                            <a href=\"mailto:eric.schuetze@inspiralia.com\">\r\n                                            <img decoding=\"async\" src=\"https:\/\/www.inspiralia.ch\/wp-content\/themes\/inspiralia\/img\/icon-mail-blue.svg\" alt=\"\" class=\"mailicon\">\r\n                                            eric.schuetze@inspiralia.com                                        <\/a>\r\n                                                                    <\/div>\r\n                                <div class=\"phonepart\">\r\n                                                                            <a href=\"tel:+49 157 80642594\">\r\n                                            <img decoding=\"async\" src=\"https:\/\/www.inspiralia.ch\/wp-content\/themes\/inspiralia\/img\/icon-phone-blue.svg\" alt=\"\" class=\"mailicon\">\r\n                                            +49 157 80642594                                        <\/a>\r\n                                                                    <\/div>\r\n\r\n                            <\/div>\r\n                        <\/div>\r\n                                                                    <div class=\"experten-item trans\">\r\n                            <div class=\"expertenimage\">\r\n                                                                                                        <img decoding=\"async\" src=\"https:\/\/www.inspiralia.ch\/wp-content\/uploads\/2025\/10\/finn-1000x1000.png\" alt=\"\" class=\"expertenimg\">\r\n                                                            <\/div>\r\n                            <div class=\"expertentext\">\r\n                                <h3>Finn D\u00f6bbelin<\/h3>\r\n                                <span class=\"position\">Consultant<\/span>\r\n                                <div class=\"experteninfo\">Finn D\u00f6bbelin is part of our team in Germany as a dual student and is responsible for project accounting.<\/div>\r\n                                <div class=\"linkpart\">\r\n                                                                    <\/div>\r\n                            <\/div>\r\n                            <div class=\"contactline\">\r\n                                <div class=\"mailpart\">\r\n                                                                            <a href=\"mailto:finn.doebbelin@inspiralia.com\">\r\n                                            <img decoding=\"async\" src=\"https:\/\/www.inspiralia.ch\/wp-content\/themes\/inspiralia\/img\/icon-mail-blue.svg\" alt=\"\" class=\"mailicon\">\r\n                                            finn.doebbelin@inspiralia.com                                        <\/a>\r\n                                                                    <\/div>\r\n                                <div class=\"phonepart\">\r\n                                 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