Field help: Deposits

Deposits, including contributions in kind, services and usage contributions, are cash payments, rights and other assets which you have transferred to the business from your private assets in the course of the business year. Enter the values of the deposits with the net value here. Any value-added tax contained therein is deductible as input tax ("business expenses").

If the deposit consists of a depreciable asset, the acquisition or production costs must be reduced by the previous - possibly notional - depreciation.

If deposits are not in cash, they are generally measured at their partial value. Exceptionally, contributions may not be valued at more than acquisition or production costs - minus depreciation, if applicable - if the transferred asset has been acquired or produced within the last three years prior to transfer to business assets or if the transferred asset is a share in a corporation and the taxpayer holds at least 1% of the shares in the company.