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Field help: (2023) Disposals

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

An asset disposal is the premature retirement of an asset, before its useful life has expired.

There are basically three different reasons for an asset disposal:

  • Asset disposal through sale,
  • Asset disposal without sale (for example, theft, scrapping, loss),
  • Asset disposal by private withdrawal.