Field help: (2021) Besaßen Sie 2021 Anteile an einem Unternehmen?

Select Yes if you want to provide information on shares in companies.

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".