All posts tagged: depreciation

s&w Steuerberatung > Blog > depreciation
July 13, 2023 Uncategorized 0

Straight-line depreciation: new rules from 2023 onwards

New depreciation rules will make the construction of rental properties more attractive Depreciation (“AfA”) plays an important role in the decision pro or contra construction of rental housing. In order to make new construction of rental properties more attractive, the German Federal Government has adopted new provisions as part of the 2022 Annual Tax Act. The most important thing that […]

January 18, 2024 General 0

From Jan 1, 2021: Depreciation on computer hardware and software over 1 year possible

From Jan 1, 2021: Depreciation on computer hardware and software over 1 year possible BACKGROUND Computer hardware and software are subject to increasingly rapid change due to rapid technological progress. However, the normal useful life, which is the basis for depreciation in accordance with Section 7 of the German Income Tax Act (EStG), has not been reviewed for these assets […]

January 18, 2024 General 0

Economic stimulus package of the German Government: Measures at a glance

Economic stimulus package of the German Government: Measures at a glance The German Federal Government agreed yesterday, June 3, 2020, on measures to stimulate the German economy as a response to the implications of the Coronavirus-epidemic. The measures have still to pass through legislative procedures. In the following, a selection of planned tax-related measures is summarized. Reduction of value added tax: […]

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