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Besaßen Sie 2024 Anteile an einem Unternehmen?
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Depreciable fixed assets are depreciated over their useful life. A residual book value results each year until full depreciation at the end of the useful life. Assets that are already fully depreciated but continue to be used in the business shall be recorded in the fixed assets register with a memo value of 1 Euro.
If you sell business assets or transfer them to private assets, enter the residual book value here. This value is deductible as business expenses. On the other hand, you must pay tax on the proceeds of the sale or, in the case of private withdrawal, on the withdrawal value (partial value) as business income and enter it on the "Operating income" page in the line "Sale or withdrawal of fixed assets".
Note: The residual book value results from the acquisition or production costs or the contribution value, reduced by the depreciation and special depreciation deducted up to the retirement.
