19/959
Improved depreciation for digital assets - tax innovation boost for the digital transformation of companies
Introduced
27 February 2018
Last action
—
Status
Erledigt durch Ablauf der Wahlperiode
Sponsors
—
Subjects
Discovery layer
Source updated
26 July 2022
Summary
Revision of the depreciation regulations: greater attention to the digitalization process, uniform maximum useful life of three years for "digital innovation goods", expenses for the introduction of a business software system (ERP software) and other software used for business, submission of a draft law to expand the possibility of immediate depreciation on low-value assets as well Temporary increase in the immediate depreciation limit and expansion of the investment deduction amount, especially to support SMEs
Machine translation from German. The official text remains authoritative.
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Documents
2 official files
19/6470
Drucksache · DE · 12 December 2018
19/959
Drucksache · DE · 27 February 2018
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Sources
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