[jsilence]

Saving money for future investments can be done with a so called Ansparabschreibung. This is a depreciation for an investment in the future. If later you decide not to invest you have to dissolve the Ansparabschreibung and then you have to pay taxes for the money in that year.

This might be attractive if for example you made some extra money this year which would raise your tax rate. If you know that you will make less money next year you can shift the extra money into the next year, reducing the total tax burden. Whether this is legal if you do not really plan to invest, IANAL. How would they prove it?