Module 122 min2422 wordsFree — no account
Depreciation (AfA): straight-line, declining-balance, and buildings
Dated official sources, and the contents this module links to · 1 section
Official sources
- EStG section 7 Depreciation for wear and tear or depletion — subsections 1 to 5a — verified on September 23, 2026
- EStG section 7a Common rules for increased depreciation and special depreciation — subsections 4, 8 and 9 — verified on September 23, 2026
Every figure and its source
Every figure in this module anchored to a fiscal constant, with the official page that establishes it.
- Twelfths into which the year of purchase is divided — 12 (one twelfth less for each full month before the month of purchase)
gesetze-im-internet.de · 2026 rules - Maximum multiple of the straight-line rate — 3 (three times)
gesetze-im-internet.de · 2026 rules - Fixed ceiling of the declining-balance rate — 30 %
gesetze-im-internet.de · 2026 rules
Contents linked from this module
This module links to no other content.
Educational content, current with the sources cited. It does not replace advice tailored to your situation. These courses are neither certifying nor CPF-eligible: they prepare for no certification registered with the French RNCP or specific register.