Super depreciation 2025–2027: faster depreciation, securing liquidity
From July 1, 2025, companies can significantly accelerate the tax depreciation of certain investments under the new super-depreciation scheme . This can be relevant, among other things, for outdoor and company premises equipment , such as canopies , bicycle parking systems , and outdoor furniture . The funding period runs until December 31, 2027 .
What is the Super-AfA?
The super depreciation allowance is a declining-balance depreciation method for movable, depreciable fixed assets . It allows for depreciation of up to 30% per year on the respective remaining book value . This means that a larger portion of the investment costs can be claimed for tax purposes in the first few years – a benefit for liquidity.
Which products can fall under this category?
Typical examples from the outside (depending on tax classification) are:
• Bicycle shelters and bicycle parking systems
• Canopies for smoking areas, garbage cans or waiting areas
• Metal urban and outdoor furniture
• Modular, demountable outdoor facilities for company and industrial sites
Important information regarding assembled products
Even prefabricated structures can be favored if they are not permanently connected to the ground and remain demountable (e.g., screwed together instead of embedded in concrete).
Requirements (brief overview)
In order to use the super depreciation allowance, the following conditions usually have to be met:
• The asset is movable and depreciable
• It is used for operational purposes and within the company itself .
• Acquisition/production in the period from 01.07.2025 to 31.12.2027
• It is considered a fixed asset for tax purposes
Advantages for companies
• Faster tax relief through high depreciation in the first few years
• More liquidity and financial flexibility for further investments
• Planning security through a fixed funding period until the end of 2027
• No separate application required: taken into account as part of the tax return
Kirchberger Metall: Solutions for companies & company premises
Kirchberger Metall supports companies with durable, practical metal solutions for outdoor use: from canopies to bicycle parking systems. If you wish, we can provide you with product-specific information on the design (e.g., bolted/demountable) upon request, so that you can thoroughly review the matter with your tax advisor.
Note: This article does not constitute tax advice. Please consult your tax advisor regarding the specific application of the super-depreciation allowance.
