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Msttis
11 months ago

Of course, you can assert forgotten depreciation (AfA) subsequently as long as the time limit for the respective tax return has not expired. It’s a good idea to talk to you with a tax advisor to make sure you do everything right and the repetition meets the tax requirements.

kegus
11 months ago

This depends on why the AfA was abandoned and what kind of economic property it is. In principle, see H 7.4 EStH “low or excessive AfA”

https://esth.bundesfinanz Ministry.de/esth/2019/A-Income Tax Act/II-Income/3-Gewin/Paragraph-7/paragraph-7.html