Immediate Depreciation for Digital Assets
· Wolfgang Dittrich

Immediate Depreciation for Digital Assets

Back to all articles

Investments in digital assets (digitale Wirtschaftsgüter) are now receiving tax relief.

From 2021, digital assets can be depreciated in full in the year of acquisition. This applies to items such as computers, laptops, tablets, scanners, printers, monitors, and the required operating and application software.

Particularly noteworthy: digital assets acquired in earlier financial years can also be fully depreciated in 2021.