The entire world of tax knowledge

SteuerGo FAQs

 


Field help: (2018) Add-back of investment deduction amounts

This text refers to the Steuererklärung 2018. You can find the version for the Steuererklärung 2024 at:
(2024): Add-back of investment deduction amounts

The investment deduction amount formed for the purchased asset must now be added to the off-balance sheet profit. The additional amount is 40 % of the actual acquisition or production costs (maximum of the investment deduction amount).