The Commission has decided that Germany's plans to extend
investment allowance and special depreciation schemes to West
Berlin amounts to unlawful State aid.
However, the extensions will be compatible with the common market
if certain conditions are met. These include that:
- investment allowances are restricted to small firms outside
- the special depreciations are limited to equipment and
construction after 31 December 1995;
- the special depreciations are limited to investment in assisted
- Germany report annually to the Commission on the schemes'