Geringwertige Wirtschaftsgüter: Sofort- und Sammelabschreibung

1. Was sind geringwertige Wirtschaftsgüter?

a) Anschaffungs- oder Herstellungskosten

Regelung bis 2017

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Regelung seit 2018

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b) Abnutzbare Wirtschaftsgüter

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c) Selbstständige Nutzungsfähigkeit

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Probleme mit der selbstständigen Nutzungsfähigkeit

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2. GWG mit Anschaffungs- oder Herstellungskosten bis 250 EUR

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3. GWG mit Anschaffungs- oder Herstellungskosten bis 800 EUR

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4. GWG mit Anschaffungs- oder Herstellungskosten bis 1.000 EUR

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5. Gesetzliche Grundlage

§ 6 Abs. 2 und Abs. 2a EStG (ab 2018)

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§ 9 Abs. 1 Nr. 7 EStG

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R 6.13 EStR - Bewertungsfreiheit für geringwertige Wirtschaftsgüter und Bildung eines Sammelpostens

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