Der Investitionsabzugsbetrag nach § 7g EStG

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1. Wer kann einen Investitionsabzugsbetrag bilden?

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Investitionsabzugsbetrag auch nach bereits erfolgter Investition möglich?

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Investitionsabzugsbetrag auch im Jahr der Anschaffung zulässig?

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2. Welche Wirtschaftsgüter sind begünstigt?

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Abschaffung der Funktionsbenennung ab 2016

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3. Wie hoch darf der Investitionsabzugsbetrag sein?

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4. Ist eine verbindliche Bestellung erforderlich?

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5. Kann ein Investitionsabzugsbetrag im Folgejahr aufgestockt werden?

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6. Wie wird der Investitionsabzugsbetrag im Investitionsjahr verrechnet?

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a) Tatsächliche Kosten entsprechen den prognostizierten Investitionskosten

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b) Tatsächliche Kosten sind höher als die prognostizierten Investitionskosten

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c) Tatsächliche Kosten sind niedriger als die prognostizierten Investitionskosten

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7. Wie wird der Investitionsabzugsbetrag bei Nichtinvestition verrechnet?

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8. Wie wird der Investitionsabzugsbetrag bei Fehlnutzung verrechnet?

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9. Investitionsabzugsbetrag für betriebliche Pkw

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10. Investitionsabzugsbetrag für Fotovoltaikanlagen

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a. Rechtslage bis 2021

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Liebhaberei-Wahlrecht bis 2021

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b. Rechtslage ab 2022

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c. Was geschieht mit einem bereits gebildeten Investitionsabzugsbetrag?

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11. Investitionsabzugsbetrag vor Betriebseröffnung oder -erweiterung

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Xx Xxxx xxx xxx xxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxx Xxx x xxxxxx xxxx xxxx Xxxxxxxxxxxxxx xxxxxxx x xxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxx xxxxxxx xxxxxx. Xxx xxxx xxx xx xx x xxxx xxxx: xx xx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxx xxxxx Xxxxxxxxxxxxx. Xx xxxx xxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx, xxxxxx xxxx xxx Xxxxxxx. Xxxxxx Xxxxxxx xxxxxxxxxxx Xxx xx xxx "Xxxxxx X" xx xxx Xxxxx x. Xx Xxxxx xxx Xxxxxxxxx xxxxxxxxxx xxxx Xxx xx xxxxxxxxxxxxx Xxxxxxxxx x xxx Xxx xxxxxxxx xxxx xxxxxxxx Xxxxxxxxxxxxxxx. Xxxxxx Xxx Xxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx, x.X. xxxxx Xxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxx, xxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxx x xxxx xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxx xx Xxxxxxxxx.

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12. Coronabedingte Verlängerung der Investitionsfristen 

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