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Field help: (2023) Debt interest on fixed assets

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