On Feb 28th the council of ministers agreed on an excessive-investment premium for large companies. This measure substitutes the early depreciation allowance as presented in the governmental work plan a month ago. The subsidy is comparable to the already agreed excessive investment premium for SME and is limited to the period 1.3.2017 to 31.12.2017.
After intensive negotiations the federal government has concluded a work plan for the next 18 months. This plan focuses on employment and security/integration. We would like to provide you with an overview of major tax and legal highlights.