Field help: (2021) Type of depreciation

Select here whether you want to carry out depreciation using the straight-line method in accordance with sect. 7, para. 4 of the Income Tax Act (EStG) or using the declining-balance method in accordance with sect. 7, para. 5 of the Income Tax Act (EStG).

Attention: Enter here only the actual depreciation amount for the year 2021. If necessary, reduce your full depreciation by the amount of land not used for generating income!

Example: The depreciation for the entire building in the assessment year is 2021 totalling 1.200 Euro. The house consists of two apartments, one of which is used with 200 sqm and one of which is rented with 100 sqm. In this case, you can only claim 1/3 as depreciation, that is a total of 400 Euro.