Field help: (2022) Depreciation amount in 2022

In accordance with sect. 7, para. 1 of the Income Tax Act (EStG), the depreciation period for movable assets is generally based on their average service life. The service life is estimated taking into account the special operating conditions. So-called depreciation (AfA) tables are used to estimate the service life of assets. The values recorded in them are based on experience.

The depreciation tables do not represent a binding legal norm. Nevertheless, the depreciation rates set out in the depreciation tables are generally accepted by the courts, the administration and the business community, as they reflect a wide range of expertise gained in practice. For rentals, the depreciation table applies to the hospitality industry with the corresponding depreciation periods.

Important: In the case of items that cost less than 800 Euro (excluding value-added tax) and which you want to deduct immediately in full as income-related expenses in accordance with the simplification rule of sect. 9, para. 1, no. 7 of the Income Tax Act (EStG) in the year of acquisition as income-related expenses, you can immediately claim the full amount in your tax return.

The following service lives and depreciation rates are normally assumed:

• Built-in kitchen (service life: 10 years, depreciation rate: 10%)
• Refrigerator (10 years, 10%)
• Stove (10 years, 10%)
• Sink (10 years, 10%)
• Dishwasher (7 years old, 14,3%)
• Washing machine (10 years, 10%)
• Tumble dryer (8 years, 12,5%)
• Extractor hood (8 years, 12,5%)
• Curtains and blinds (5 years, 20%)
• Simple carpet (3 years, 33,3%)
• Oriental carpet (15 years, 6,6%)
• Furniture (10 years, 10%)
• Shelves (10 years, 10%)
• Cupboards (10 years, 10%)
• Beds (10 years, 10%)
• Sofa (10 years, 10%)
• Table (10 years, 10%)
• Chairs (10 years, 10%)
• Lawn mower (9 years old, 11,1%)
• Other inventory (e.g. dishes, cooking pots)