Investment grant

The funding instrument of the investment subsidy is used in particular by the European Union to compensate for locational disadvantages and to provide incentives for investments. Investments are funded in development areas that are listed in the framework plan for the joint task “Improvement of the regional economic structure”.
The subsidy rates depend on the investment object and the size of the company. In contrast to the tax-free investment grants, there is a tax option for investment grants. The subsidies from public funds can be recognized and taxed as operating income. In return, however, the depreciation potential for the asset remains in full.

Anderseits bietet sich ein erfolgsneutraler Ansatz der Investitionszuschüsse an. Die Anlagegüter dürfen dann lediglich mit dem Wert angesetzt werden, den der Steuerpflichtige selbst ohne Zuschuss aufgewendet hat. In diesem Fall mindern sich die Anschaffungs- oder Manufacturing costs und damit die Abschreibungsmöglichkeiten.

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