30% Degressive Depreciation for EVs 2025-2027
Benefits of Degressive Depreciation (Year 1)
Enter data to see your tax booster
Cars are normally depreciated linearly over 6 years (approx. 16.6%). The Invest-Booster front-loads these costs.
Additionally, you benefit from flat-rate taxation. The price cap was raised to €100,000 in July 2025.
Unlike linear depreciation, where costs are spread evenly, degressive AfA allows for a higher deduction initially. From July 2025, you can claim 30% of the book value, generating immediate tax savings.
New and used pure electric vehicles (BEVs) in business assets are eligible. Since July 2025, the gross list price limit for the 0.25% rule has been raised to €100,000.
All commercial investors, freelancers, sole proprietors, and SMEs in Germany who purchase an eligible electric company car.
The regulation applies to purchases between July 2025 and the end of 2027. As the percentage is fixed, you benefit most by purchasing as early as possible in the fiscal year.
When you activate Company Car mode, the tool calculates not only the special depreciation but also your private tax savings. As an EV driver, you only pay tax on 0.25% of the gross list price monthly as a non-cash benefit, compared to 1% for combustion cars. This saving is added to your total benefit.
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