With the provision of Paragraph 7g of the Income Tax Act (EStG), the legislator aimed to facilitate equity acquisition for new investments. To achieve this, it utilized the instrument of the so-called savings reserve, which combines a tax-free reserve (investment reserve) with a special depreciation. Since the legislator, through the regulation of Paragraph 7g EStG, creates fictitious business expenses, it requires the fulfillment of strict formal conditions, the existence of which often leads to disputes between entrepreneurs and tax authorities. To address this tension, jurisprudence and administration are increasingly and more restrictively focusing on the conditions for the formation of the savings depreciation. The author comprehensively presents the current legal situation, the eligibility requirements of Paragraph 7g EStG from a tax perspective, as well as its advantages and disadvantages, and provides an in-depth explanation of the latest developments.