Computer: Monitor, Drucker, Scanner sofort absetzbar?

Zum Computer gehören auch bestimmte Peripheriegeräte, insbesondere Monitor, Drucker, Scanner. Diese Geräte sind selbstständig bewertungsfähige Wirtschaftsgüter, die eigenständig über die Nutzungsdauer abzuschreiben sind, wenn sie mehr als 800 Euro (ohne MwSt.) gekostet haben (bis 2017: 410 Euro). Falls aber die Anschaffungskosten weniger als 800 Euro betragen, stellt sich die Frage, ob die Geräte sog. geringwertige Wirtschaftsgüter darstellen und deshalb in voller Höhe sofort abgesetzt werden können. Vorab der Hinweis: Bitte beachten Sie bei der Anschaffung von Computerhard- und -software ab dem 1. Januar 2021 die aktuellen Hinweise am Ende des Beitrages.

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AKTUELL: Neuregelung ab 2021

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