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

Schäffler Steuerberatungsgesellschaft GmbH

Franz-Fihl-Straße 1 
80992 Munich


Phone +49 89 41 41 41 18-0


Office Hours

Monday – Thursday:
09:00 am to 12:00 pm 
1:00 pm to 4:00 pm

09:00 am to 12:00 pm


Through our international team, we are able to communicate with you in the following languages:
Deutsch Englisch Kroatisch Italien Italien

And, of course, we also speak Bavarian in Munich.