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Digital data transmission - in accordance with sect. 87c of the German Fiscal Code
Digital data transmission

 

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Lohnsteuer kompakt FAQs

 


Field help: Did the company have any other movable assets?

Select Yes if you want to specify other movable assets that are part of your business assets.

Movable assets are, for example, machines, mechanical systems, operating equipment. They also include computer programmes which do not contain an instruction structure but only generally known data.

Note: In the year of purchase, the calculated annual depreciation can only be deducted proportionately, and for each month exactly with one-twelfth. The same applies if the asset is sold. You deduct the remaining amount from the acquisition year after the regular depreciation period.

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