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February 9, 2026

Location Promotion Act – A Turbo for Infrastructure Investments by Investment Funds and Strengthening of German Credit Funds


With the Location Promotion Act (StoFöG), announced on 9 February 2026, significant amendments to the German Investment Tax Act have finally entered into force. These amendments provide real estate special funds in particular with tax certainty and significantly more flexibility to actively participate in the energy transition and to expand their investments in critical infrastructure. This article is in German and can be accessed here