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   		  		    (2023)		  
			Investment deduction		  
		  		  		  		  		  		      	      	  		      	      		
           	           	
           	    		    			    			
   				
  			                The investment deduction amount formed for the purchased asset must now be added to the off-balance sheet profit. The addition amounts to 40 % (until 2019) or 50 % (from 2020) of the actual acquisition or production costs (maximum: investment deduction amount).