According to media reports, Federal Finance Minister Christian Lindner (FDP) is preparing a relief package for companies worth tens of billions.
Among other things, an investment premium is planned for companies that invest in energy efficiency and climate protection, as reported by “Spiegel” and “Handelsblatt” on Friday, citing government circles.
The measure should therefore, unlike the usual tax incentives, also benefit companies that are making losses. It could be introduced in 2024.
According to the reports, consideration is also being given to favoring profits from partnerships, provided these profits remain in the company.
The Minister of Finance wants to remedy the current imbalance that profits from GmbHs and AGs are only charged around half as much as those from partnerships and sole proprietorships. However, the latter make up more than 75 percent of all companies in Germany.
Furthermore, an improvement in research funding is planned in the project called “Competition Strengthening Act” so that this existing possibility can be better used. The scope of this funding could double to 1.4 billion euros per year.
According to “Spiegel” and “Handelsblatt”, the legislative package should also include an expansion of loss offsetting. Companies can offset losses against future profits and thus reduce their tax burden. According to reports, Lindner intends to present the cornerstones of the program at the end of March.
Lindner follows the plans of the coalition agreement. Among other things, the investment premium and the extension of the extended loss offsetting are planned there. (AFP)
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- Christian Lindner
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