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Field help: (2019) Depreciation

This text refers to the Steuererklärung 2019. You can find the version for the Steuererklärung 2024 at:
(2024): Depreciation

Note: In the year of purchase, the calculated annual depreciation can only be deducted proportionately, i.e. by exactly one-twelfth for each month. The same applies if the asset is sold. The remainder from the acquisition year is deducted after the regular depreciation period.