Field help: (2019) Special depreciation according to sect. 7b Income Tax Act (EStG)

Specify the special depreciation amount in accordance with section 7b Income Tax Act (EStG).

Section 7b Income Tax Act (EStG) creates a new special depreciation regulation, which can be used for the acquisition or construction of new rental apartments. The special depreciation amounts to up to 5 % annually over a total period of four years in addition to the annual linear depreciation of 2 %.