
Battery storage as a capital investment with the IAB tax benefit
Take part in turnkey battery-storage projects and use the German §7g EStG investment deduction. Predictable revenue and vetted sites characterise the projects Bright & Green is currently preparing.
Non-binding information, not tax advice.
Battery storage projects for IAB investments
Bright & Green is currently preparing battery-storage projects for IAB investments. Leave your contact details and you will be notified as soon as investment opportunities become available.
What to expect
- Early notice as soon as projects become available
- Personal advice on the IAB tax benefit (§7g EStG, Germany)
- Concrete project documents on request
Non-binding information, not tax advice.
The investment allowance (IAB) under §7g EStG
The investment deduction allows a large share of the planned acquisition costs to be brought forward, which reduces the tax burden before the acquisition takes place. Battery storage constitutes movable business property and is particularly well suited to this instrument.
50 % IAB up front
Up to 50 % of the planned acquisition cost can be deducted up to three years in advance, reducing taxable profit.
40 % special depreciation
In addition, 40 % special depreciation is possible in the investment year and the following four years.
€200,000 profit limit
The IAB is open to businesses with a profit of up to €200,000 in the deduction year (§7g (1) EStG).
Statutory values under §7g EStG (as of 2024). Non-binding information, not tax advice – the individual assessment is made by your tax adviser.
Model the tax benefit in the IAB calculatorAn experienced partner for your capital investment
Bright & Green has developed, built and operated renewable-energy plants for almost twenty years in Germany and the Netherlands. Predictable IAB investments rest on that foundation.
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- Years of experience
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- Plants built
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- Years performance warranty
Full value-chain depth
Bright & Green is responsible for development, construction and operation itself; one point of contact accompanies the entire term.
Vetted sites
Grid connection, permitting and market access are secured before the offer.
Predictable revenue
Balancing power, arbitrage and self-consumption produce calculable cash flows.
Certified quality
Processes to ISO 9001 and ISO 14001, VCA** and SEI, audited and documented.
Components and systems from leading manufacturers
Certified to international standards
The processes of Bright & Green are independently audited: for safety, quality and the environment from planning to operation.
- ISO 9001Certified
- ISO 14001Certified
- VCA**Certified
- SEICertified
Battery storage as a capital investment
Bright & Green is currently preparing battery-storage projects for IAB investments. Leave your contact details and you will be notified as soon as investment opportunities become available.





