Fiskalische Fehlanreize bei der Ansiedlung von Rechenzentren

Data centers are a crucial factor in Germany’s economic performance and digital sovereignty. They form the physical foundation for the development of digital products, processes, and business models, and are therefore of great macroeconomic importance as basis for the growth of the data-driven economy. At the same time, they enable key applications in digital administration, artificial intelligence, industrial transformation, and data-intensive research – and are thus critical infrastructure for digital public services and future-proofing. Their expansion simultaneously increases pressure on energy and land resources, thereby intensifying existing competition for land use. From the perspective of potential host municipalities, the associated (opportunity) costs are often offset by only limited fiscal benefits. The reason is that the current structure of local business tax fails to provide a reliable revenue-based counterweight to local burdens.