Platform for REDESIGN 2020

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Industry sector

Investment allowance
An investment allowance will place particular emphasis on climate action investments: In future, 14 per cent of investments will flow back to companies in the form of a tax credit. Along with digitalisation and healthcare investments, environmental investments will be specifically promoted for six months starting in September 2020. This will make climate-friendly investments such as renewable energy, energy efficiency, and investments in reducing air pollutants and other forms of pollution particularly attractive for companies. In addition, environmentally harmful investments are explicitly excluded.

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