Abschreibung bei Bewertung?

The question is now whether from a commercial or tax perspective.

Assets:

• Commercial Code: in the case of expected permanent impairment are to make out-planned depreciation in order to set it with the lower value to be attached to them on the closing date (Strenges low value principle, 253 (3) sentence 5 HGB)
• Tax law: If the partial value is lower due to an expected permanent impairment, can these are applied (6 (1) No. 1 sentence 2 EStG).

Circular capacity:

• Commercial Code: Are to make depreciations to set them at a lower value resulting from a stock exchange or market price on the closing date… (Strenges Low Value Principle, 253 (4) HGB).
• Tax law. : Depreciation to lower sub-value possible in the case of anticipated permanent impairment (6 (1) No. 2 sentence 2 EStG).

if, for example, a permanent impairment is present and there is “depreciation obligation” that is meant to indicate the lower value?

From trade law. View yes (as you can see above). From tax law. Visibility can be done, but is not a duty.

In the case of “depreciation right” you can decide what value you take or how it is desired for the corresponding company in the task position

Yeah, but you’re in tax law.

and in the case of “depreciation ban” the higher value is given (yes there with temporary impairment)

Yes. Then this would continue to be assessed with the (immediate) acquisition costs (so can not set a lower partial value).