Our IAB model
In Germany, the legislature supports investments in movable capital goods through the Investment Deduction Act (IAB). With our project in the Net Zero Valley, we combine three key advantages for you:
1. The investment deduction allowance (IAB) – Section 7g of the German Income Tax Act (EStG)
You can claim up to 50% of the anticipated acquisition costs (up to an investment of €400,000 per investor) as a tax deduction even before the actual purchase. This means you immediately reduce your current tax burden and generate liquidity for your investment.
2. Special depreciation (special depreciation allowance)
In addition to the investment allowance, you can claim a special depreciation allowance of up to 20% in the year of acquisition and in the following four years. This significantly accelerates the return of your capital.
3. Declining balance depreciation (degressive depreciation)
Take advantage of the current legal options for declining balance depreciation to depreciate significantly higher amounts in the first years of use than with the classic linear method.
The result: A large part of your investment is essentially "financed back by the tax office", while at the same time you become the owner of a future-oriented technology plant.
Warum Genoptic Vertical Farming?
You are not investing in an abstract fund, but rather acquiring a nano-tech production module.
- A location with a future: The Net Zero Valley is the heart of the German Green-Tech movement.
- Crisis-proof tangible assets: Food production through vertical farming is independent of climate and soil quality – a growth market par excellence.
- Full-service concept: We take care of the operation, maintenance and marketing of the products, while you benefit from the revenues and tax advantages.
Your path to tax optimization
- Consultation: We will explain the concept to you in detail
- Reservation: Secure your production module (investment volume €200,000 each).
- Using the IAB: Your tax advisor registers the investment deduction amount with the tax office.
- Creating value: Together for a sustainable future: Secure long-term added value through rental income and tax advantages.
Ready for the next step?
Make your capital work for you and the environment, instead of letting it simply flow into taxes. Request our detailed investor brochure now, including a sample calculation for IAB optimization.
Legal notice: This information does not constitute tax or investment advice. The tax treatment depends on the individual circumstances of each investor and may be subject to future changes. Please consult your tax advisor.
FAQ – Frequently Asked Questions about the Green Future Private Circle
1. What exactly is the investment deduction allowance (IAB) according to § 7g EStG?
The investment allowance (IAB) is a tax instrument that allows investors to deduct up to 50% of the anticipated acquisition costs of a planned investment (in this case, the vertical farming production module) as a tax deduction up to three years before the actual purchase. This transforms the tax burden into immediate liquidity.
2. Who can benefit from the tax advantages of the project?
The investment is aimed at entrepreneurs, self-employed individuals, freelancers or people with income from business operations who want to optimize their tax burden.
3. What does the “triple tax optimization” consist of?
We combine three statutory depreciation models to achieve the maximum effect for you:
- IAB: Up to 50% immediate deduction before acquisition.
- Special depreciation: Up to 20% additional depreciation in the first years.
- Declining balance depreciation: Utilization of decreasing depreciation rates for high deductions at the beginning of the asset's useful life.
4. Am I acquiring company shares or tangible assets?
You are investing in real assets. You acquire direct ownership of a defined part of a production module for vertical farming. This means you are not participating in an abstract fund, but own the hardware that generates the yield.
5. What is the investment volume in the Green Future Private Circle?
The concept is designed for investments up to a volume of €400,000 per investor in order to take full advantage of the tax benefits.
6. Why is the “Net Zero Valley” location in Cottbus so important?
Cottbus is developing into the leading hub for climate-neutral technologies in Germany. Its location in the Net Zero Valley gives the project access to excellent infrastructure, government funding, and a network of green tech companies, ensuring the long-term value stability of your investment.
7. As an investor, am I responsible for operating the plant?
No. It's a full-service investment. The operating company handles the setup, technological monitoring (genoptic methods), maintenance, and distribution of the manufactured products. You benefit from the lease payments and tax advantages.
8. How sustainable is the project really?
Genoptic vertical farming reduces water consumption by up to 95% compared to conventional agriculture, requires no pesticides, and conserves soil. Production in the Net Zero Valley also prioritizes CO2 neutrality and renewable energy.