Germany published the Act for the introduction of an investment program to support Germany as a competitive business location in the Official Gazette on 18 July 2025. As previously reported, the Act includes a reduction in the corporate tax rate, (re)introduction of a 30% depreciation allowance (declining balance depreciation) for movable fixed assets, improvements to the R&D tax allowance, and other measures. The Act generally entered into force on 19 July 2025, although the R&D ch…