The German Federal Council (upper house of parliament - Bundesrat) has announced its approval on 11 July 2025 of the law for the introduction of an investment program to support Germany as a competitive business location. The law was approved by the Bundestag (lower house) on 26 June 2025. As previously reported, the program includes the following tax measures:
- A gradual reduction in the corporate tax rate from 15% to 10% through a one percentage point reduction per year for five years sta…