In German tax law, when it comes to the depreciation of low-value assets, the taxpayer has two options:
Main practice is the immediate depreciation of low value assets with a value up till, or equal to, €410 until 31st December 2017. The threshold is raised to €800 from 1st January 2018. These amounts are net value, so the amount including VAT is €487.90 and €952.
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