Field help:
   		  		    (2022)		  
			Debt interest on fixed assets		  
		  		  		  		  		  		      	      	  		      	      		
           	           	
           	    		    			    			
   				
  			                Enter the expense on debt interest of fixed assets.
Debt interest for the financing of fixed assets shall always be deductible and entered in full as business expenses. Insofar as such interest relates to the home office, it must be omitted here and entered on the "Restricted deductibility of business expenses" page.