VDA President Hildegard Müller on the Growth Opportunities Act:

"The competitiveness of Germany as a business location must be substantially strengthened. Therefore, today's approval by the State Chamber on the Growth Opportunities Act is an important signal. But: Although individual points are correct, the law is unfortunately only a small contribution towards greater competitiveness.

Fundamentally positive elements, such as declining depreciation and the expansion of the research bonus, were either significantly watered down or even completely eliminated in the negotiations. This is not the only place where politics needs to make improvements. In addition, the increase in the gross list price for battery electric vehicles in company car taxation, which is required due to the cost and price increases, is only being addressed half-heartedly and is disappointing compared to the original plans to promote sustainable mobility.

On the other hand, it is positive that the expansion of the reporting requirement for national tax planning models is off the table. This will avoid further silos of inert data and thus additional bureaucracy for companies and further administrative burdens for the authorities. Another bright spot is that there is no change in the criteria for taxing plug-in hybrid electric company cars.

But the bottom line is that the adopted version falls well short of the original plans and thus largely continues the standstill in corporate taxation reforms."