{"id":9787,"date":"2023-09-11T10:46:59","date_gmt":"2023-09-11T08:46:59","guid":{"rendered":"https:\/\/cubeconcepts.de\/?p=9787"},"modified":"2026-06-12T09:50:51","modified_gmt":"2026-06-12T07:50:51","slug":"les-investissements-respectueux-du-climat-sont-encourages","status":"publish","type":"post","link":"https:\/\/cubeconcepts.de\/fr\/wachstumschancen-gesetzt-klimafreundliche-investitionen-werden-gefoerdert\/","title":{"rendered":"Loi sur les opportunit\u00e9s de croissance : les investissements respectueux du climat sont encourag\u00e9s"},"content":{"rendered":"<p class=\"wp-block-paragraph\">La loi sur les opportunit\u00e9s de croissance du minist\u00e8re f\u00e9d\u00e9ral des Finances a \u00e9t\u00e9 adopt\u00e9e fin ao\u00fbt 2023 et devrait entrer en vigueur en 2024. Elle fait partie du plan en 10 points et met \u00e0 la disposition de l'\u00e9conomie allemande sept milliards d'euros par an jusqu'en 2028. Le volume total d'all\u00e8gement devrait s'\u00e9lever \u00e0 plus de 32 milliards d'euros. Outre diverses r\u00e9formes et simplifications du droit fiscal, il s'agit avant tout de r\u00e9duire la charge fiscale des entreprises. <strong>Les PME et les investissements respectueux du climat<\/strong> sont au premier plan. C'est donc en toute logique que le texte de loi d'environ 300 pages commence, \u00e0 l'article 1, par la \"loi sur la promotion fiscale des investissements dans la protection du climat (loi sur les primes d'investissement pour la protection du climat - KlimaInvPG)\".<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Une enveloppe de 32 milliards de dollars est mise \u00e0 disposition<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">En 15 paragraphes, le projet central de la loi sur les opportunit\u00e9s de croissance pr\u00e9voit dans son article 1 que les mesures d'efficacit\u00e9 \u00e9nerg\u00e9tique dans les entreprises seront soutenues par une prime \u00e0 l'investissement de 15 %, ind\u00e9pendante des b\u00e9n\u00e9fices. En principe, les investissements sont soutenus s'ils permettent aux entreprises de r\u00e9duire leur consommation d'\u00e9nergie ou d'introduire des mesures d'efficacit\u00e9 \u00e9nerg\u00e9tique. Les investissements \u00e9ligibles doivent \u00eatre int\u00e9gr\u00e9s dans un syst\u00e8me de gestion \u00e9nerg\u00e9tique ou environnementale (<a href=\"https:\/\/cubeconcepts.de\/fr\/iso-50001-la-norme-pour-les-systemes-de-gestion-de-lenergie\/\">ISO 50001<\/a> \/ <a href=\"https:\/\/cubeconcepts.de\/fr\/les-emas-en-tant-que-systeme-de-gestion-environnementale\/\">EMAS<\/a>) ou dans un audit \u00e9nerg\u00e9tique selon <a href=\"https:\/\/cubeconcepts.de\/fr\/audit-energetique-selon-la-din-en-16247\/\">DIN EN 16247<\/a> doivent \u00eatre inclus. Ils doivent \u00eatre certifi\u00e9s par un conseiller en \u00e9nergie ind\u00e9pendant comme \u00e9tant particuli\u00e8rement efficaces sur le plan \u00e9nerg\u00e9tique. Lors de la soumission des demandes, il ne faut pas non plus oublier de pr\u00e9senter un concept global d'\u00e9conomies. Les demandes \u00e0 cet effet peuvent \u00eatre d\u00e9pos\u00e9es \u00e0 partir de 2024 et jusqu'au 31.12.2029. Durant cette p\u00e9riode, un maximum de 200 millions d'euros peut \u00eatre d\u00e9pos\u00e9 comme base de calcul, dont 15 % sont alors pris en charge. Au total, une entreprise peut pr\u00e9senter au maximum quatre demandes jusqu'en 2030, la plus petite mesure commen\u00e7ant \u00e0 partir d'une base de calcul de 5.000 euros.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Les PME doivent \u00eatre encourag\u00e9es par la loi sur les opportunit\u00e9s de croissance<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Dans un communiqu\u00e9 de presse consacr\u00e9 au plan en 10 points, le gouvernement f\u00e9d\u00e9ral \u00e9crit : \u201e La loi sur les opportunit\u00e9s de croissance compl\u00e8te les mesures d&#x27;aide fiscale en faveur des petites et moyennes entreprises qui ont d\u00e9j\u00e0 \u00e9t\u00e9 adopt\u00e9es : il s&#x27;agit notamment des all\u00e8gements fiscaux pour l&#x27;installation de syst\u00e8mes photovolta\u00efques et de dispositifs de stockage, ainsi que des r\u00e8gles d&#x27;amortissement simplifi\u00e9es pour le secteur de la construction, afin de faciliter la construction de logements. Ces mesures ont conduit \u00e0 une baisse d\u2019imp\u00f4ts de sept milliards d\u2019euros par an. \u201c Le communiqu\u00e9 pr\u00e9cise ensuite : \u201e Gr\u00e2ce \u00e0 cette prime, qui s\u2019applique aux mesures d\u2019efficacit\u00e9 \u00e9nerg\u00e9tique, les conditions d\u2019implantation sont am\u00e9lior\u00e9es par des incitations fiscales en faveur des investissements dans des technologies propres et respectueuses du climat. \u201c La loi sur les opportunit\u00e9s de croissance vise \u00e9galement \u00e0 donner des impulsions fiscales pour stimuler la recherche, en subventionnant \u00e0 l\u2019avenir les frais mat\u00e9riels et en triplant la base d\u2019imposition. Pour les PME en particulier, le taux de subvention peut m\u00eame atteindre 35 % dans certains cas.<\/p>","protected":false},"excerpt":{"rendered":"<p>Avec une enveloppe de 32 milliards d&#x27;euros, l&#x27;\u00c9tat f\u00e9d\u00e9ral soutient de mani\u00e8re cibl\u00e9e les technologies respectueuses du climat et propose notamment aux PME des taux de subvention attractifs pouvant atteindre 35 %. La nouvelle loi combine des mesures fiscales en faveur de la recherche et de l&#x27;efficacit\u00e9 \u00e9nerg\u00e9tique afin de moderniser l&#x27;\u00e9conomie et de rendre la transition vers la neutralit\u00e9 carbone rentable.<\/p>","protected":false},"author":3,"featured_media":9791,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[7,60],"tags":[],"class_list":["post-9787","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-solar-news","category-regulatorik-esg"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Wachstumschancen-Gesetzt | CUBE CONCEPTS<\/title>\n<meta name=\"description\" content=\"Das Wachstumschancen-Gesetzt f\u00f6rdert Energieeffizienzma\u00dfnahmen von Unternehmen mit insgesamt 32 Milliarden Euro.\" \/>\n<meta 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