Kleine und mittlere Betriebe können unter bestimmten Voraussetzungen für neue bewegliche abnutzbare Wirtschaftsgüter des Anlagevermögens im Jahr der Anschaffung und in den folgenden vier Jahren neben der normalen Abschreibung Sonderabschreibungen bis zu 20 % der Anschaffungskosten geltend machen. Hierfür gelten ab 2008 neue Regeln (§ 7g Abs. 5 und 6 EStG 2008).

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1. Wer kann die Sonderabschreibung beanspruchen?

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Verbesserung in den Jahren 2009 und 2010

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2. Wie hoch ist die Sonderabschreibung?

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3. Abschreibung nach der Sonderabschreibung

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4. Gesetzliche Grundlage

§ 7g Abs. 5, 6 und 7 EStG

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