Why is corporate investment increasing more in France than in Germany?

Corporate investment (in volume terms) has increased more over the long term in France than in Germany, which may come as a surprise as: Corporate profitability is higher in Germany than in France; Deindustrialisation affects France and not Germany; The tax burden on companies is far higher in France than in Germany; Labour force skills are higher in Germany than in France. So how can we explain why corporate investment has increased more in France than in Germany? By measurement problems (calculation of the investment deflator, investment in software)? By French companies’ greater borrowing capacity? By the substitution of capital for labour in France because of high labour costs in relation to skills? In France, there has been a strangely high level of software investment, an increase in corporate debt and, indeed, a substitution of capital for labour.