Special depreciation

Special depreciation is an additional depreciation introduced by the legislator. They usually have a funding goal to support certain taxpayers or industries for social, economic, cultural or other reasons. If the legislature provides for further depreciation options beyond the normal depreciation rates, they can be used in addition to the normal depreciation.
Examples of special depreciation can be found in §§ 7a ff. EStG. Funding measures are planned for hospitals, certain social housing, environmental protection goods, building renovation and architectural monuments. As a rule, the amount of depreciation is not based on the actual loss of value or substance. This breaks the objective evaluation.

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