Field help:
(2018)
Shares in companies
Check this box if you want to make disclosures on shares in companies.
Usable fixed assets are depreciated over their useful life. Until fully depreciated at the end of the useful life, each year results in a residual book value. Assets that are already fully depreciated but continue to be used in the business must be noted in the fixed assets register with a memo value of 1 euro.
If you sell business assets or take them over as private assets, enter the residual book value here. This value is deductible as a business expense. On the other hand, you must pay tax on the sale proceeds or, in the case of private withdrawal, on the withdrawal value (partial value) as business income and enter it on the "Business income" page in the line "Sale or withdrawal of fixed assets".
Note: The residual book value results from the acquisition or production costs or the contribution value, reduced by the depreciation and special depreciation deducted up to the retirement.
