75% Special Depreciation: New Tax Opportunity for Taxi and Rental Car Companies

As part of the Growth Opportunities Act, the federal government plans to introduce a 75% special depreciation for new, movable assets. The regulation is intended to promote investments by medium-sized companies and applies to acquisitions from July 1, 2025, to December 31, 2027.

This means companies can claim three-quarters of the acquisition costs for tax purposes in the year of investment. This leads to a noticeable reduction in the tax burden in the acquisition year and improves business liquidity.

Relevance for passenger transport according to the PBefG

Companies in the passenger transport sector, such as taxi companies under § 47 PBefG and rental car companies under § 49 PBefG, particularly benefit from the new regulation. The industry is currently under significant investment pressure: Rising operating costs, declining revenues, and increasing competition from digital mobility providers are worsening the economic situation. Added to this is the legal and societal pressure to switch to low-emission or electric vehicles.

Incentive for Fleet Renewal

The special depreciation can serve as an economic lever for the modernization of vehicle fleets. Particularly when purchasing zero-emission vehicles, the additional costs compared to conventional drives can be significantly reduced by the tax advantage – in some cases, even fully compensated.

Additionally, locally anchored, mostly family-run businesses can realize necessary future investments through the tax relief. A modern fleet can also have a positive impact on employer attractiveness.

Example Calculation

A practical example illustrates the effect: A rental car company under § 49 PBefG invests in the year 2025 in three fully electric vehicles at a unit price of 55,000 euros each. The total amount of 165,000 euros can be depreciated by 75% – or 123,750 euros – in the same year for tax purposes. This immediate profit reduction significantly reduces the tax burden and improves liquidity.