European Commission Calls on Germany to End Discriminatory Conditions of the Investment Deduction Allowance for SMEs Investing Abroad

As noted in its June 2026 infringements package, published 3 June 2026, the European Commission has sent a letter of formal notice to Germany for failing to comply with EU rules on freedom of establishment, considering that Germany's investment deduction allowance for SMEs discriminates against cross-border investments within the EU and EEA.
---
Commission calls on Germany to end discriminatory conditions of an investment deduction allowance for SMEs investing abroad
The European Commiss…