Xxxxxxx Xxxxxxxxxxxxx xx xxxxxx Xxxxx xxxxxxxx xxx Xxxxxxx
x Xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xx xx XXxX.
1. Wer kann die Sonderabschreibung beanspruchen?
Xxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xx xxxxxxxx
xxx Xxx Xxxxxxx xxxx xxxxxxxxx Xxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxx:
- Xxx xxxxxxxxxxxxxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxxxx xxxxxx xxxx xxx xxx.xxx XXX xxxxx xxx xxxxx xxx. xxx Xxxxxx xxxxx xxxxxx xxxx xxx xxx.xxx XXX xxxx Xxxxxxxxxxx xxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xx x.x.xxxxx.
- Xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxx xxxxx xxxxxx xxxx xxx xxx.xxx XXX xxxx xxxxx xxx. xxx.xxx XXX xxxx Xxxxxxxxxxx xxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xx x.x.xxxxx.
Xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxx, xxx xxx xxx Xxxxxxxxxxxxx xxxxxxx xxxxxxxxx xxxx xxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx xxx xxxxx xxx xxx Xxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxx. Xxxx xxxx xxxx xxxx Xxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxx xxx xx Xxx. x XXxXx.
Xxxxxxxx xxxxxxxxxxxxxx xxx Xxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxx, xxx xxxxx Xxxxxxxxxxxx xxx xxx.xxx XXX xxxxxxx, xxxx xxx XxxxxxxXxX xxxxx xx Xxxxxxxx xxxxxxxx xxxxxx. Xx xxxxx xxxx xxxxx xxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xx, xxxxxxx xxx xxx Xxxxxxxxxxxx, xxx xxx xxx.xxx XXXxXxxxxx xxxxxxxxxxx.
xxx Xxx Xxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxx xxxxxx, xxxx xxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xx xx Xxx. x xxx x XXxX xxxxxxxx xxx xxxxxxxxx xxxxx.
xxx Xxx Xxxxxxxxxxxxxxxxxx xxxx xxxxx xxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxx xxxxxx, xxxxxxx xxxx xxxx xxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxx.
xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxx xx Xxxx xxx Xxxxxxxxxxx x Xxxxxxxxxxx xxx xx xxxxxxxxx Xxxxxxxxxxxxxxx xx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxx xxxx xxxxxxxxxxxxxxx, x. x. xx xxxxxxxxxx xx x, xxxxxxxxxxx xxxxxxx xxxx.
2. Wie hoch ist die Sonderabschreibung?
Xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx x xxx xxxxx xxxxxx x xx x xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx. Xxxxxx Xxxxxx xxxx xxxx Xxxxxxxx xx Xxxx xxx Xxxxxxxxxxx xxxx Xxxxxxxxxxx xx xxxxxx Xxxxx xxxx xxxxxxxx xxxxx x Xxxxx xx Xxxxxxxx xxxxxxxx xxxxxx. Xxx xxxxxxxxxx XxXxXxxxxx xxx xxxxx xxxx xxxxxxxxx, xxxx xxxx xxx Xxxxxxxxxxx xxxx xxxxx Xxxxxxxxxx xxxxxxxxxxx xxxx.
Xxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xx Xxxxxxx xxxx xx xxx xxxxxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xx xx Xxx. xxx XXxX xxxxxxxxx xxxxx, xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxx xxxxxxx Xxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxx.
Xxx xxxxxxxx: Xxx Xxxxxxxxxxxxxx xxxxxx xxx xxx xxx xxxxxxxxxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx. Xx xxxxxxxx xxx XxxxxxxXxX xxxxx xxxx xx x xxx Xxxxxx, xxxxxxx xxxxxxxx xxxxxxx. Xxxx xxxx xx Xxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxx Xxxxxxxxxxxx xxxxxxx xxxxxxx, xxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xx xxxxxxx xx x xxx x xxx xx xx xxxxx xx xxx xxxxxxx XxX. Xxx Xxxxxxxxxxxxxxxxxx xx Xxxxxxxx xxxxxxxx xxxxx xxxxxxxxxxxx xx x xxxx. xxxxxxxxxxxxx xxxxxxx XxX.
Xxxxxxxx:
Xxxxxxxxxxx Xxxxxx xxxxx, xx Xxxxx xxxx xxxx xxxx Xxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xx.xxx XXX xx xxxxxxxx. Xxxxx xxxxx xx xx xxxxxx Xxxxxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xx Xxxxx xxx x.xxx XXX xx Xxxxxxxx xxx x xxx xx.xxx XXXx. Xx Xxxxx xxxx xxxx xxx Xxxxxxxx xxxxxxxxxxxx xxxx xx.xxx XXX xxxxxxxxxxx xXxxxxxxxxxxxx xx Xxxxxx.
Xx Xxxxxxxxxxxxxxxx xxx xxx xx Xxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx xx x.xxx XXX xxxxxxxxxxxxxxx xxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxx xxxxxx xxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxxxxxx, xxxxxxx xxxx xxx Xxxxxxx xxx x.xxx XXX xxxxxx. Xxx Xxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx xxxx.
Xxxxxxxxxxxxxxxxxx xx Xxxxx xxxx Xxxxxxxxxxxxxxx Xxxxxxxxxxxx xxx xx |
xx.xxx XXX .x. x.xxx XXX |
Xxxxxxxxxxxxxxxxxxx xxxx xxx XxX Xxxxxxx XxX: xx x xxxx. xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxx xx xx XXxX: xx x xxx xx.xxx XXX |
x xx.xxx XXX .x. x.xxx XXX .x. x.xxx XXX |
Xxxxxxxxxxxx xx xx.xx.xxxx |
x x.xxx XXX |
3. Abschreibung nach der Sonderabschreibung
Xxx Xxxxxxxxxxxxxxxxxx xxxx xx xx Xxx. x XXxX xxxx xxxx Xxxxxxxx xx xxx xxxxxx x Xxxxxx xx Xxxxxxxx xxxxxxxx xxxxxx. Xxx XxxxxxxXxX xxxx xx xxxxx xxx xxxxxxxxxxxx, xxxxxxx xxxxx xx xxxxxx Xxxxx x xxxxxxxxxxxxx xx xxxxxxx Xxxxx Xxxx Xxxxxx xx Xxxxxxx xxxxxxxx xxxxx. Xxx Xxxxx xxx, xxx xxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxx xx xxxxxxxxx xxxx.
Xxx Xxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxx xxxx x xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx x xxxx x Xxxxxx xxxxxxx xx x xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx. Xxxx xxx xxx xxxxxxx XxX xxx xx xxxxxxxxx, xxxxx xxx xxxxxxxxxx xx x xxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxx xxx xx Xxxxxx xxxxxxxx xxxxxx. Xxx xxxxxx x xxxxx x x x xxxx xxxxxxx XxX xxx x,xx x xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxx xxx. x,xx x xxx Xxxxxxxxxxxxxx xXxxxxxxx xx.
Xxxxxx xxxx xxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxx xxx xxxx Xxxxxxxxxxx xx xxx Xxxxxx xxxx xxx xxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxx xxxxxx x Xxxxx xxxxxxxxx xxxxx, xxxx xxxx xxxx xxx Xxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxx xxxxxxxx xxxxxx. Xxxxx xxxx xx xxx x. Xxxx xxx xxxx xxx xxx xxxxxxxxxx xxxxxxx XxX xxxxxxxxx xxxxxx, xxx xxxxxxxxxx XxX xxx xxxxxx xxxxx xxxx xxxxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XX X xxxxxx. xXxxxxxxx xx.
Xxxxxxxx x:
Xxxx Xxxxxxxxxxxxxxxxx xxxx xx x.x.xxxx xx Xxxxxxx xxxxxxxx xxx xxxxxx xx.xxx XXX xxxxx Xxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xx Xxxxx. Xxx Xxxxxx xxxx xxxxxx xxxxxxxxxxxxx.
Xxxxxxxxxxxxxxxxxx Xxxxxxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxx xxx xx Xxxxxxx Xxxxxxxxxxxx xxxx Xxxxxxx Xxxxxxxxxxxx xxxx Xxxxxxx Xxxxxxxxxxxx xxxx Xxxxxxx Xxxxxxxxxxxx xxxx |
xx.xxx XXX .x. x.xxx XXX .x. x.xxx XXX .x. x.xxx XXX .x. x.xxx XXX .x. x.xxx XXX .x. x.xxx XXX |
Xxxxxxxx xxxx xxx x. Xxxx xxxxxx xx xxxxxxxxx xxx xx Xxxxx |
x xx.xxx XXX xxxxxx xxx XXX |
Xxxxxxxx x:
Xxxx Xxxxxxxxxxxxxxxxx xxxx xx x.x.xxxx xx Xxxxxxx xxxxxxxx xxx xxxxxx xx.xxx XXX. Xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xx Xxxxx. Xxx Xxxxxx xxxx xxxxxxxxx xxxxxxxxxxxxx xxxx xxxxx xxxxxx Xxxxxxxxxxx xxx xxxxxxx xx Xxxxxxx xxx Xxxxxxxx, xxxxxxxxx xxx xxx x,xxxxxxx xxx xxxxxxxx XxXxXxxxxx, xxx xxxxx Xxxxxxxxxxxxx xxx xx Xxxxxx xxxxxx xxxx xxx x x x x,x x xx,x xx.
Xxxxxxxxxxxxxxxxxx Xxxxxxxxxx Xxxxxxxxxxxx xxxx xxxx x Xxxxxx xxx,x x xxx Xxxxxxxxxx x xxxxx Xxxxxxxxxxxxxxxxxx xxxx xxx xx |
xx.xxx XXX xxxxxx .x. x.xxx XXX .x. x.xxx XXX |
Xxxxxxxx xxx x.x.xxxx Xxxxxxxxxx Xxxxxxxxxxxx xxxx xxx,x x xxx Xxxxxxxxxxx |
x xx.xxx XXX xxxxxx.x. x.xxx XXX |
Xxxxxxxx xxx x.x.xxxx Xxxxxxxxxx Xxxxxxxxxxxx xxxx xxx,x x xxx Xxxxxxxxxxx |
x xx.xxx XXX xxxxxx.x. x.xxx XXX |
Xxxxxxxx xxx x.x.xxxx Xxxxxxxxxx Xxxxxxxxxxxx xxxx |
x xx.xxx XXX .x. x.xxx XXX |
Xxxxxxxx xxx x.x.xxxx Xxxxxxxxxx Xxxxxxxxxxxx xxxx |
x xx.xxx XXX .x. x.xxx XXX |
Xxxxxxxx xxx x.x.xxxx xxxxx xxx x. Xxxxx xxxxxx xx xxxxxxxxx xxx xx Xxxxx Xxxx xxxxxxx Xxxxxxxxxxxx xx xxxx xx. Xxxxx |
x xx.xxx XXX xxxxxx xxx XXX |