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Field help: (2023) Investment deduction

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