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Field help: (2024) Depreciation is carried out ...

This text refers to the Steuererklärung 2024. You can find the version for the Steuererklärung 2025 at:
(2025): Depreciation is carried out ...

In this field, select how the depreciation for the object is calculated. You have two options:

according to the explanation:

Choose this option if the depreciation is being carried out for the first time in the current year or if it has changed compared to the previous year.

Example: You have adjusted the service life, there have been changes in the acquisition or production costs, or new special depreciation has been requested.

as in the previous year:

This option should be selected if the depreciation is to be taken over unchanged, in other words, there are no changes to the costs, service life or method of calculation.

Example: You continue the linear depreciation from the previous year without adjustments or special rules.

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