With the Growth Opportunities Act, first presented in July 2023 and discussed in the Bundestag in October 2023, the Federal Ministry of Finance (BMF) wants to create new tax incentives, especially for investments in climate protection. The draft also includes the Climate Protection Innovation Premium Act (Klimaschutz-InvPG), which provides for the climate protection innovation award for entrepreneurs. We take a look at the law, the essential requirements for receipt as well as the amount of the premium!
1. meaning, purpose and background of the climate protection investment premium
Except for smaller tax incentives, such as
This article does not replace tax or legal advice in an individual case. Facts, current law, jurisdiction, documentation and implementation remain decisive.