One key aspect of the package has been implemented: while comprehensive tax cuts are still awaited, accelerated depreciation is now a reality. Companies no longer need to apply straight-line depreciation for equipment investments like machinery or vehicles but may claim 30% within the first three years.

A single measure won’t cause a turnaround

'The investment booster was a correct and significant reform step,' said Helena Melnikov to 'Handelsblatt.' 'It aids companies with specific investment projects – but a single measure won't bring about a turnaround.'

Sentiments and figures are still bleak, reported the DIHK Chief Executive: 'Private sector investments in the first quarter of 2026 were still around twelve percent below their pre-COVID-19 levels.' She attributed this to numerous unresolved structural problems hindering businesses.

A determined course of reforms needed

'For private investments to pick up again, we urgently need renewed trust and reliability in economic policy,' said Melnikov. 'This can only be achieved through a determined course of reforms: reducing costs, cutting bureaucracy, speeding up procedures, and modernising infrastructure.'

Without a reliable and long-term economic policy that grants more freedom for entrepreneurship, investments will not materialise, stated the DIHK Chief Executive. 'Those stuck in traffic don’t accelerate but inch forward cautiously.'