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Computers, accessories and software now tax-deductible in the year of purchase

Computers, accessories and software now tax-deductible in the year of purchase

[14:54 thu,21.January 2021   by ]    

On 19 January 2021, the Conference of Minister Presidents not only agreed to tighten the Corona measures, but also decided on a small economic development "treat" that should directly affect (and perhaps also please) many SlashCAM readers: From now on and retroactively to 1 January 2021, it will be possible to completely write off computers, accessories and software against tax in the year of purchase.

Until the end of last year, computers (like other capital goods costing more than 800 euros) had to be written off over several years. This meant, among other things, that it was not possible to make major IT investments at the end of the year in order to convert any very high profits into new hardware and software tax-free at the last minute.



The corresponding letter from the Federal Ministry of Finance with the exact wording of the new regulation has not yet been published. That is why it is not yet certain whether the new rules on immediate depreciation will only apply as temporary Corona exceptions or also permanently.

It is also interesting to see how narrowly or broadly "computers, accessories and software" will ultimately be defined and interpreted. For example, is a DSLM camera that one buys and uses for high-quality zoom transmission to be seen as an accessory? Or a somewhat more expensive 4-pack CFExpress memory cards? (Oh no, they already come under consumables anyway ;)..


Bild zur Newsmeldung:
Laptop_steuern

Link more infos at bei www.golem.de

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last update : 8.März 2021 - 16:48 - slashCAM is a project by channelunit GmbH- mail : slashcam@--antispam:7465--slashcam.de - deutsche Version