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Field help: (2018) Addition of the investment deduction

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

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).