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Field help: (2023) Newly formed investment deductions 2023

This text refers to the Steuererklärung 2023. You can find the version for the Steuererklärung 2024 at:
(2024): Newly formed investment deductions 2023

For the planned acquisition or production of movable assets, you can deduct an investment deduction amount (IDA) of up to 50 percent of the expected acquisition or production costs, up to a maximum of 200.000 Euro, from your investment and off-balance sheet profit. Enter here the investment deduction amount formed in 2023.