Field help:
(2023)
Depreciation
Specify the
depreciation for wear and tear (AfA) for 2023.
Depreciable assets must always be written off i.e. the acquisition or production costs must be distributed over the normal useful life. The so-called deduction for wear and tear (AfA) is deductible each year.
Note: In the year of purchase, the annual depreciation for wear and tear determined is only deductible pro rata temporis, at exactly one twelfth per month. The same applies if the asset is sold. You deduct the remaining amount from the acquisition year at the end of the normal depreciation period.
