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Many small and medium-sized companies in Germany can benefit from tax incentives for investments. The two most important instruments are regulated in § 7g of the German Income Tax Act (EStG). The Investment Allowance (Investitionsabzugsbetrag – IAB) can be claimed before the investment, while the special depreciation (Sonderabschreibung) is available after the investment. Both tax reliefs are subject to a profit limit of € 200,000.