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Low-value assets

Low-value assets are goods that, if they meet the requirements, can be immediately written off in the full amount of the acquisition costs. A distribution over the useful life does not have to be done with GWGs.

Requirements according to § 6 Abs. 2 EStG

  • Net acquisition costs up to 800 EURO (until 2017: 410 EURO)
  • Independently usable
  • Mobile assets
  • Fixed assets