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Using the investment allowance amount for subsequent acquisition costs or acquisition in the following year after the acquisition of the asset.

July 23, 2020 | 25,00 EUR | answered by Steuerberater Knut Christiansen

How to use/dissolve the investment allowance when there are subsequent acquisition costs or additions in the following year after the acquisition of the asset

How to deal with the investment allowance when an asset, for example a computer, was purchased in December 2019 and then an addition, for example a printer, was made in February 2020? Will the investment amount be fully credited/resolved in 2019 for the total acquisition costs, including those that come later, or in parts for the first acquisition in 2019 and then for the addition in 2020?

Thank you!

Steuerberater Knut Christiansen

Good day,

the resolution of the IAB takes place when the asset was acquired. So you dissolve the share for the computer in 2019 and then in 2020 the amount that relates to the printer.

I hope I have answered your question, otherwise feel free to contact me again.

Kind regards,

Knut Christiansen
Tax advisor

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Steuerberater Knut Christiansen

Steuerberater Knut Christiansen

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