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Field help: (2020) Addition of investment deductions 2016

This text refers to the Steuererklärung 2020. You can find the version for the Steuererklärung 2024 at:
(2024): Addition of investment deductions 2016

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).