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Depreciation law

The Depreciation Act determines the rules on depreciation of operating assets

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Example H2

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Depreciation allowances 2024 2025 2026
Plant and machinery, max.25%25%25%
Buildings and installations (Buildings and installations acquired before 1 January 2023 may be depreciated by up to 4%)3%3%3%
Installations in non-depreciable buildings4%4%4%
Low-value assets (immediate write-off)33,10034,40036,000
Recaptured depreciation (taxable portion)100%100%100%
Advance depreciation
Advance depreciation for ships above1,774,0001,843,0001,931,600
Max. annual depreciation15%15%15%
Max. total advance depreciation30%30%30%

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What is depreciation

The Depreciation Act sets out the rules around a company's ability to depreciate its operating assets.

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