Material events after the reporting date

On July 11, 2025, a bill was passed in Germany that introduces a tax-related immediate investment program aimed at strengthening business in the country. The new law includes lowering the corporate income tax rate by 1 percentage point each year from 2028. It will therefore fall from the current rate of 15 percent to 10 percent in 2032. The new tax rates must be applied to the calculation of deferred taxes immediately from July 11, 2025. The KION Group anticipates that this will result in deferred tax income in the low- to mid-double-digit millions.

Frankfurt am Main, July 29, 2025

The Executive Board