Field help: (2018) Special depreciation

Tick this box if you want to enter special depreciation for the object.

Special depreciation includes

• Renovation building according to sect. 7h of the Income Tax Act (EStG): In the case of construction measures started before 1 January 2004, the production costs can be distributed over 10 years at an annual rate of 10%.
• In the case of construction measures started on or after 1 January 2004, production costs can be deducted as income-related expenses at 9% for each of the first eight years and 7% for each of the following four years.
• Architectural monuments according to sect. 7i of the Income Tax Act (EStG): Regulation as for sect. 7h of the Income Tax Act (EStG).