Since July 1, 2025, companies in Germany have significantly improved conditions for investments in their intralogistics. This is made possible by a combination of tax relief and government subsidies. At the center is the newly introduced declining balance depreciation, which applies to movable assets such as forklifts, storage technology, racking technology, or automation solutions.
It allows companies to claim up to 30 percent of the investment costs annually for tax purposes. This improves liquidity especially in the first years after acquisition and lowers the threshold for urgently needed modernizations.
Federal Office for Economic Affairs and
Export Control (BAFA) Support Programs
The tax depreciation is supplemented by support programs from the Federal Office for Economic Affairs and Export Control (BAFA). These are particularly aimed at small and medium-sized enterprises that want to make their internal logistics more energy-efficient. Under the Federal Funding for Energy and Resource Efficiency in the Economy (EEW), grants of up to 15 percent for small and 10 percent for medium-sized enterprises are possible through the so-called "Module 4". A prerequisite is, among other things, that new electrically operated industrial trucks achieve an energy savings of at least
15 percent compared to the old device.
The support becomes even more attractive through "Module 6". This aims at the electrification of existing fleets of industrial trucks and offers small enterprises a support of up to 33 percent when old diesel or gas forklifts are replaced with modern electric forklifts. Both modules can be combined with the declining balance depreciation – providing a significant financial advantage.
Toyota Material Handling Germany supports with funding applications
Toyota Material Handling Germany (TMHDE) is responding to these developments with a comprehensive service package and supports throughout the entire funding
process – from the individual needs assessment to the examination of funding eligibility, all the way to the application and processing. It is stated that the formal requirements and deadlines of the funding authorities are also taken into account.
The focus of the offering is on energy-efficient electric forklifts and storage technology solutions from Toyota Material Handling, which are aligned with the requirements of the BAFA programs. Toyota relies on devices with high energy efficiency, low operating costs, and low CO₂ emissions. In addition, the devices offer ergonomic operating concepts and meet current safety standards.
