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Page modified: �roda, lipiec 13, 2011 02:18:52

After German tax law one understands that writing-off, which is stressed additionally for normal depreciation with economic goods by special depreciation. In contrast to the increased writing-off the regular writing-off of the economic goods is not affected by the special depreciation. A increased writing-off steps to the place of the regular writing-off.

Special depreciation for small and middle enterprises

The most usual form of the special depreciation is the special depreciation for the promotion of small and middle enterprises after "§ 7g exp. 1 income tax act they amounts to altogether up to 20% of the initial costs or manufacturing costs and can in the year of the acquisition as well as in the following 4 financial years be taken up.

Material conditions for the demand

1. The acquired economic goods having again, - mobile and the fixed assets to be zurechenbar. From the condition "fixed assets" are concluded according to dominant opinion that a special depreciation is permissible with industrial concerns, independent enterprises or country and forest-economical enterprises only, because only with this Einkunftsarten existed according to tax law "fixed assets" regard. Employees, capital trustees, landlords and pensioners can take therefore no special depreciation up.

2. The operating ability may not exceed 204,517 euro. With enterprises, which determine their profit by income surplus calculation, this condition applies as fulfilled. With land and Forstwirten the operating fortune border amounts to 122,710 euro.

3. The economic goods must

at least one year after its acquisition or production in the domestic operating place remains,
in the year of the demand special depreciations exclusive or almost exclusively operationally to be used,
marked by formation of a saving writing-off accordingly its. (This does not apply to existence founders). It does not depend according to dominant opinion however on how high this Absparabschreibung was. Therefore it is e.g. permissible to carry by formation of a saving writing-off of only a euro the economic goods into the favoured circle.