Vordruck: Aufwendungen für Computer und Software
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1. Vorab: Sofortabschreibung für Computer und Software ab 2021
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"Xxx xxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxx xxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxx x. Xxxxxx xxxx xxxxxx xxxxxxxxxxxxx. Xxxxx xxxxxxx xxxxxxxx xxx Xxxxxx xxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxx xxxxxxxxxx xx Xxxx xxx Xxxxxxxxxxx xxxx Xxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx. Xxxxxxxxxxxx xxxxxxxxxxx xxxxx xxxx xxxx, xxx xx XxxxXxxxxx xxxxxxxx. Xxx Xxxxxxxxx xxxx xxxxxxxxxxxxxxx xxxxxxxx xxx xxxxx xxxxxxx xxxxxxxxxx xxxxxxx xxxxxx."
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Xxxxxxx xxxx xxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xx xxx Xxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxx xxxx Xxxxxxxx x"Xxxxxxxx"x xxx Xxxxxxxx xxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XX X xxX xxxxxxxxxxxxx:xxxxx:
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- Xxx xxxxxx: Xx xxxxx Xxxxxxxx xxxxxx xxxxx xx Xxxxxx xxxxxxxxxxxxx xxxxxx xxxxxxx, xxxx xxxx xxxxxxx xx xxx Xxxxxxxxx xxxx xxx xxxx xxxxxxxxxxxx Xxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxx xxxxxx: Xxx xxx x.x.xxxx xxxxxxxxxx Xxxxxxxx xxxx xxx xx Xxxxx xxxx xxxxxxxxxxxx xxxxxxxxxx xxxxxxxxx xxxxxx. Xxx xxxxxxx, xxxx xxxxx xxxxxxx xxx xxxx xxxxxxxxx Xxxxxxx xxx xxx Xxxxxxxx xxxx xxxx xxxxxxxxx xxxxx xxxx Xxxxx xxxxxxxxxxx.
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- Xxxxxxxxxxxxxx: Xxxxxxxx, Xxxx, Xxxxxxxxxxxxx, Xxxxxxx, Xxxxxx, Xxxxxxxx, Xxxxxxxx, Xxxxxxx.
- Xxxxxxx Xxxxxxxx: Xxxxxxxxxxx XXXxxXXxXxxxxxxxx Xxxxx Xxxxxxxx xXXXxXxxxxxx Xxxxxxxxxxxxx xXxxxxxxxx.
- Xxxxxxxxxxxxxx: Xxxxxx, Xxxxxxx, Xxxxxxx Xxxxxxxxxxxx, Xxxxxxx xxxx Xxxxxxx xxxxx Xxxxxxx.
- Xxx Xxxxxxx "Xxxxxxxx" xxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxx. Xxxx xxxxxxxx xxxx xxx xxxxx xxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxx, xxxxx xxxxx Xxxxxxxxxxxxxxxxxxx xxxx xxx xxx xxxxxxxxxxxxx Xxxxxx xxxxxxxxxxx Xxxxxxxxxxx xxx XXXxXxxxxxxx, Xxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx.
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Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxx xxx Xxxxxxxx: Xxxxxxxxxxxxxxxxxx xx xxxxxxxxxxxx Xxxxx xx xxxx
2. Wie die Komponenten des PC steuerlich behandelt werden
Xxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxx: Xxxxxx Xxx xxx xxxxxxxxxxxxxxx xxxx xx xxxxxxxxxx xx x xxxx xxxxxxxxxx Xxxxxx, xxxx xxx Xxxxxx xx xxxxxx Xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx. Xxxxxxxxx Xxx xxx xxxx xxxx xxxxxxx Xxxxxx, xxxxxx xxx Xxxxxx xxx xxx xxx xxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxx, xxxxxxxxxx xxxx xx xx x.
Xxxx Xxxxxxxxxxxxxx xxxxxxx xxx xxxxxxxx Xxxxxxxxxxx: Xxx xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxx "xxxxxxxxxxxx" Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx, xxx Xxxxxxx, Xxxxxxx, Xxxxxxxx, Xxxx, Xxxxxxxxxx, XXxXXXxXxxxxxxx, XXxXxxxxxx, Xxxxxxxxxxx, Xxxxxxxxxx, Xxxxxxxxxxxx xxx., xxx xxxxxxx xxx Xxxxxxxxxxxxxxxxxx, xxx Xxxxxxx, Xxxxxxx, Xxxxxxx, Xxxxxxxxxxxxx, Xxxxxx, xxxxxxxx Xxxxxxxxxxxxx, xxx. Xxxxxxxxxxxxxxxxxx xXxxxxxx xxx Xxxxxxx, Xxx, Xxxxxxxx xxx Xxxxxxxx xxx.
Xxxx xxx xxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxx xxx xxxxxxxxx xx xxxxxxx, xxx xxxxx xxx Xxxxxxxxxxxxxxx "Xxxxxxxx" xxxxxxx xxx xxx xxxxx xxx Xxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxx.
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Xxx xxxx xxx Xxxxxx:
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Xxxx xxxx xxxx Xxxxxxx, Xxxxxxx, Xxxxxxx, Xxxxxxxxxxxxx, Xxxxxx, xxxxxxx Xxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxx. Xxxxxxxxxx xxxx xxxx xxxx xxxx xxx Xxxxxxxxxxxxxx xxxxx xxxx Xxxxxxxxxxxxxx, xxx Xxxxxxx, Xxxxxxxxx, Xxxxxxxx. - Xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx: Xxxx xxx xxxxxxxxxxxx, xxxx xxx Xxxxxxxxxx "xx xxxxxx Xxxxxxxxxx xxx Xxxxxxxxx xxx xxx xxxxx Xxxxxxxxxxxxx xxxxxxxx xxx" xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.
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Xxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxxx xxxxxxxx xxxxxxxxxxxxxx xxxx xxxxxxx xxx Xxxxxxxxxx xxxx xxx xxxx xxx xxxxxxx xxx xxx xxxxxxxxx Xxxxxxxx, xxx xxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxx xX x.xx XXxX "Xxxxxxxxxxxxxxx Xxxxxxxxxxxxx"x XXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.
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Xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxx XX, Xxxxxxxxx xxxxx xxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xXX XxxxxxxxxxXxxxx xxx x.xx.xxxx, XXX xxxx X. xxxx.
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Xxxxxxx xxxxxxxxxxxxx xxxxxx: Xxxxxxx Xxxxxxxxxxxxxxxxx, xxx Xxxxxxx, Xxxxxxx, Xxxxxxx, Xxxxxxxx, Xxxxxx, XXXxXxxxxxxx, XxxxxxxxxXxxxx, xxxxxxx Xxxxxxxxxxxxx.
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Xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxx xxx xxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxx xx xxx Xxxxxxxxxxxxxxxx, xxxxxx Xxxxxxxxxxxxxx xx xxxxxxxx. Xxxx xxxxxxxx xxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxx xxx Xxxxxxxxxxxx xxxxx xx xxxxxxxxx Xxxxx xxxx Xxxxxxxxxxxxxxxxxx. Xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxx xxxx xxxxxxxxxx Xxxxxxx
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3. Wenn die Anschaffungskosten nicht höher als 800 EUR sind
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Xxx Xxxxxxxxxxxxxxxxxx xxxxx xx Xxxxxxxx xxxx xxxx xxx xxxxxxxxx xxxxxxxxx Xxxxxxxx xxxxx xxxxxx Xxxxxxxxxxx, xxxxxx xxxx xxxxxxx Xxxxxxxxxxxxx xxx xxxx Xxxxxxxxxxxxxx, xxx Xxxxxx, Xxxxxxxx x.xx., xxxx xxxx Xxxxxxxxxxxxxxxxxxxxx, xxx xxx Xxxxxxx, Xxx xxx Xxxxxxxx xxxxxxx xxxx.
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Xxx Xxxxxxxxxxxxxxxxxx xxx xxx xxxx Xxxxxxxxxxxxxxxxx xxxxxxxx, xxx xxxxx xxx xxxxxxxxxxxxxx xxxxxxxxxxxxxxxx, xxxxxxx xxxxx xxxx xxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxx xxx x Xxx. x XXxXx. Xxx Xxxxxx xxx xxxxx xxxxxxxxxxxxxx xxxxxxxxxxxxxx, xxxx xx xxx xxxxxxxx xxx xxxxxxx Xxxxxxxx xxxxxxx xxxxxx xxxx xxx xxx xxx Xxxxxxx xxxxxxxxxxxxxxxxx Xxxxxxx xxxxxxxxx xxxxxxxxxxx xxxxxxxxxx xxxx. Xxxx xxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxx XXxXxxxxx xx, xxx xxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxxxxxxx xxxx xxx xxxx xxxxx Xxxxxxxx xxx xxx xxxxxxxx Xxxxxxxx xxxxx xxxxxxxxxxxxxx xxxxxxx xxxxxx xxxxxxx. "Xxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxx xxxx xxxxx Xxxxxxxxxxxxxx xxx xxx xxxxxxxx xxxxxx xx xxxxxxxxxxxxx Xxxxx xxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xx" xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.
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Xxxxxxxxxxxx Xxxxxxx: Xxxxxx xxxx xxx Xxxxxxx x xxx xxx Xxxxxxx x xxx xxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx, xxx xxx Xxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxx xxx XX xxxxxxxxx, xxxx xxxxxxxx xxx Xxxxxxx xxxx Xxxxxxx xxxxx xxxxxxx xxx. Xxxx xxxxxx Xxxxxxx, Xxxxxxx, Xxxxxxxx xxx Xxxx xxx xxxxxxxxxxxxx, xxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxx, xxx xxxxxxxxxxx xxxxx xxxx Xxxxx xxxxxxxxxxxxx xxx. Xxx xxxxx Xxxxxxx xxx Xxxxxx xxxx xxx xxxxxxx Xxxxxxxxx xxxx xx xxxxxx Xxxxx xxx. xxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXXX X xxxxx, XXXxXX xxxx X. xxxxx.
Xxx xxx xxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xx xxxxxxxxxxxxx xxxx Xxxxxxxxxxx, xxx Xxxxxxxxxxx xxx Xxxxxxxxx xxxx xxx xxx xxx xxxx xxxxxxxxx xxxx xxx Xxxx xxx xxxxxxxxxxxx xxxx xxxx Xxxxxxxxxx, Xxxxxxxxxxx, Xxxxxxxxxx, Xxxxxxxxxxxxx, XXxXXXxXxxxxxxx, XXxXxxxxxx, Xxxxxxxx, Xxxx, Xxxxxxxxxxxxx. Xxxxxx Xxxxxx xxxxxxx xxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxx xxxxxxxxxxx xxxxxxxxxxxxx xxxxxx. Xxx Xxxxxx xxxxx Xxxxxxx xxxxx xxxx Xxxxxxxxxxxxxxxxx xxx xxxx xxxxxxxxxxxx.
XXXXXXXXX: Xxxx Xxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxxx, xxx xxxxxxxxxxxxxx xxxxx xxx xxx Xxxxxxx, xxxxxxx xxxxxxxxxxx xxx Xxxxxxx xxxx xxx Xxx xxx Xxxxxxxx xxxxxxx xxxxxx xxxxxxx. Xx xxxxxx Xxxx xxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx,xx XXX xxx.xxxxxxxxx,xx XXX xxxx Xxxxxxxxxxx xxx xx.xx.xxxxx xx Xxxx xxx Xxxxxxxxxxx xx xxxxxx Xxxxx xxxxxxxxx xxxxxx. Xxxxxxxx xxxx xxxx xxxxxxx Xxxxxxxxxxxxx, xxx xxxxx xxxxxxxxxxx xxx Xxxxxxx Xxxxx xxxxxxxxxxx, xxxxxxxxxxxxx xxx xxxxxxxxx xxxxxx xxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.
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Xx xxxxxxxxxxxxx xxx xxx Xxxxx, xx xxx Xxxxxx xxxxxx xxxx xxx xx Xxxx xxx Xxxxxxxxxxxx xxxxxxxxx xxxx, xxx xxx Xxxxx, xxx xxxxxxx Xxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxx. Xxxx xxxxxx xxx xxxxxxxx Xxxxxx xxx xxxx xxx xxxxxxxxxxxx Xxxxxxxx xXX XxxxxxxxxxXxxxx xxx xx.x.xxxx, XXX xxxx X. xxxxx XX XxxxxxxxxxXxxxx xxx xx.xx.xxxx, XXX xxxx X. xxxx:
- Xxxx xxx XX xx xxxx xxx xx x xxx Xxxxxxxxxxxxx xxxx xxxxxxxxxx Xxxxxx xxxxxxx, xxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xx xxxxxx Xxxxxx xxxxxxxxx.
- Xxxx xxx XX xx xxxxxxx xxx xx x xxx Xxxxxxxxxxxxx xxxx xxxxxxxxxx Xxxxxx xxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxx.
4. Wenn die Anschaffungskosten höher als 800 EUR sind (gilt bis 2020)
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Xxxxx Xxxxxx xxx Xxxxxxxxxxxx xxxxxx xxxxxxxxx xxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx XXX xxx.xxxxxxxxx XXX xxxx Xxxxxxxxxxx xxx xx.xx.xxxxx, xxx
- xxxxxxxxxxxxxx xxxxxxxxxxxxxxxx, xxxx xxxxx xxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxx, x.X. Xxxxxxx, Xxxxxxx, Xxxxxx xxx.
- xxxxxxxxxxxxxx xxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx, xxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxx Xxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxx xxxx, x.X. Xxxxxxxxxxxxxxxxxxxxx, xxxxxxx Xxxxxxxxxxxxx.
Xxx xxx xxxx xxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxxxx XX xxx xxxx xxxxxxxxxxxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx Xxx xxxxxxxx xxxx xxx xxxxxxxxx XxXxXxxxxxx xxxx Xxxxxxxxxxxxxxxx, xXxxx, Xxxxxxxxxxxx, Xxxxxxxxx, Xxxxxxx, Xxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxx x Xxxxx xXxXxXxxxxxx xxx xx.xx.xxxx, XXxXx. xxxx X X. xxxxx.
Xxxx xxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxx xx Xxxxxxxx xxxxxx, xxxx xxx xxxxx xxxxxxxxx xxxxxxxxxxx xxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxx xx xxxxxxx xxx, xxxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxx xxx XX xxx xxxxxxxxxxx Xxxxxxxx xXXX Xxxxxxxxx xxx xx.x.xxxx, XX xxxx X. xxxx.
Abschreibung im Jahr der Anschaffung
Xx Xxxx xxx Xxxxxxxxxxx xxx xxx XxxxxxxXxX xxxx xxxx xxx xxxxxxxxxxxx xxxxxxxxx, xxx xxxx xxxx xxxxx Xxxxx xxx xxxxx Xxxxxxxxx xxx XxxxxxxXxX. Xxx xxxxxxxxxxxx Xxxx xxx xxx Xxxxxxxxxxxxxxxx xxxx xx xxxxxxx Xxxx xxxxxxxxx xxxxxx. Xxxxxxxxxxx xxxxxxx Xxx xxxx xxxx xxxx xxxxxxx xxxx xxxxx Xxxxx xxx Xxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxx x Xxx. x Xxxx x XXxXx.
Xxxxxxxx:
Xxxx Xxxxxxx xxxxx xx xx.x.xxxx xxxxx Xxxxxxxx xxx Xxxxxxx xxx Xxxxx xxx x.xxx XXX.
Xxxxxxxxxxxxxxxxxx xxx XX xxxx XxX xxxx: xxxx xxx x.xxx XXX XxX xxxx: xxxxx XxX xxxx: xxxxx XxX xxxx xXxxx xxx xxxxx |
x xxx XXX xxx XXX xxx XXX xxx XXX xxx XXX |
Darf eine vergessene Jahres-Abschreibung nachgeholt werden?
Xxx xxxxx xx xxxxx Xxxx xxxxxxxxxxxxx xxxxxxxxx, xxx XxX xxxx Xxxxx XX xxxxxxx xx xxxxxx xxx xx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx. Xxxxxxx Xxx xxx "xxxxxxxxxxx" Xxxxxx xx xxxxxxxxx Xxxx xxxxxxxxx
Xxxxxx xxxx! Xx xxx xxxxx xxxxxxxx, xxx xxxxxxxxxxxx Xxxxxxxxxxxx xx xxxxx xxxxxxxxx Xxxx xxxxxxx xxxxxxxxxxx.
XXXXXXXXX: Xxx xxxx xxx xx xxxxxxxx, xxx "xxxxxxxxxx" Xxxxxxxxxxxx xxxxxx xxxxxxxxxxxxx: Xxxxxxxxx Xxx xxxx xxx Xxxxxxxx xxx XX xx xxxxxxxx Xxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx. Xxxxxxx xxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xX x.x Xxx. xx XXxXx XXXxXxxxxx xxx x.x.xxxx, XXxXx. xxxx XX X. xxxx.
Xxxxxxxx:
Xxxx Xxxxxxxxx xxx xxxxx Xxxxxxxx xx xx.x.xxxx xxxx x.xxx XXX xxxxxxx. Xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx x Xxxxx. Xx xxxx xxxx xxx xxxxxxxxxxxxx xxxxx XxX xx xxx Xxxxxxxxxxxxxxxx xx.
Xxxxxxxxxxxxxxxxxx xxx XX xxxx XxX xxxx xXxXxXxxxx xxxxxx XxX xxxx xXxX xxxxxxxxxx |
x xxx XXX .x. xxx XXX xx |
Xxxxxxxx xxx x.x.xxxx xx xxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxx XxX xxxx XxX xxxx |
x x xxx XXX xxxxxx .x. xxx XXX .x. xxx XXX |
5. Wie nachträgliche Anschaffungen steuerlich behandelt werden
Xxx Xxxxxxxxxx xxx, xxxx xxxx xxx xxxxxx xxxxxxxxxxxxx XX xxxxx xxxxxx Xxxxx xxxxxxxxxxxx xxxxxx. Xxxxxxxxxx xxxxxx xxx Xxxxxxxx xxxxxxxxxxxxxxx xxxxxxxxx, xx xxxxxxx, xx xxx xxxxxxxxxxxx Xxxx xxxxxxx xxxx xxxxx xxxxxxxxx xxx xxx xxxxx xxx XX xxxxxxxxx xxxx xXxxxxxxxxxxx xxxx xx xxx Xxxx xxxxxxx xxxxxxxxx xxx xxx xxxxxxxxx xxxxxxx xxxx xXxxxxxxxxx.
- Xxxx xxxxxxxx Xxxxxxxxxxx, xxx Xxxxxxxxxxx xxx Xxxxxxxxx xxxx xxx xxx xxx xxxx xxxxxxxxx xxxx xxx Xxxx xxx xxxxxxxxxxxx xxxx xxxx Xxxxxxxxxx, Xxxxxxxxxxx, Xxxxxxxxxx, XXxXXXxXxxxxxxx, XXxXxxxxxx, Xxxxxxxx, Xxxx, Xxxxxxxxxxxxx.
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Xxx xxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xx xxxxxxxxxxxxx xxxx xxxxxxxxxxxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx:
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- Xxxxxxx xx xxxx xx xxxxxxxxxxxxxx xxxxxxxxxxxxxxxxx, xxxx xxxxx xxxxxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx, xxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxxxx xxx Xxxxxxxxxxxxx xxx x Xxxxxx xxxxxxxxxxxxx xxxxxx, xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxxxXXX xxxxxxxx xxxx xx.xx.xxxx: xxx XXXx. Xxxx xxxxxxxx Xxxxxxx, Xxxxxxx, Xxxxxx xxx. xxxxxx Xxxxx xx.
a) Erweiterung des PC
Xxxx xxxxx Xxxxx xxxxxxxxxxx, xxx xxxxxx xxxx xxxxx xxxxxxxxx xxx, xxxx xxx Xxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx. Xxxxx xxxxxxx xxx Xxxxxxxx xxx XX xxxxxxxxxxxxxx xxx xxx xxx xxxxxxxx xxxxx xxx xxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxx.
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Xxxxxxxx:
Xxxx Xxxxxxxxx xxx xxxxx Xxxxxxxx xx xx.x.xxxx xxxx x.xxx XXX xxxxxxx. Xx xx.x.xxxx xxxxxx xxx xxxx xxxxx XXxXxxxxxx xxxx xxx XXX xxxxxxxx.
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x x xxx XXX x xxx XXX |
Xxxxxxxx, xx xxxxxxxxx xxx xxx xxxxxxxxxxxxx xxxx Xxxxx XxX xxxx XxX xxxx |
x x xxx XXX xxx XXX xxx XXX |
b) Ersatz von Teilen
Xxxx xxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxx xxx xxxxx Xxxx xxxxxxx, xxxxxxx xx xxxx xx Xxxxxxxxxxxxxxxxx. Xxxxxxxxxxxxxxxxx xxx xx xxxxxx Xxxxx xxxxxx xxxxxxxxxxxx x xxx. xxxxxxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxx.
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6. Wann der Restwert des alten PC absetzbar ist
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7. Wie ein bislang privat genutzter Computer abgesetzt wird
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8. Welche Ausgaben sonst noch absetzbar sind
Software
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Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxx: Xxx Xxxxxxxx xxxxxxxxxx xxxxxxxxx xxxx.
Hilfs- und Verbrauchsmaterial
Xxxxxxxx xxxx Xxxxxxxxx, XXxXXXx, Xxxxxxxxx, Xxxxxxxxxxxxxx, Xxxxx, Xxxxxxxxx, Xxxxxxxxxxxxx, Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxx xxx. xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx, xxxxxx xxx xxxx xxxxxxxxxx Xxxxxx xxxxxxx xxxxxx.
Reparaturkosten
Xxxxxxxx xxxx Xxxxxxxxxxx xxxx xxxxx xx xxxxxx Xxxxx Xxxxxxxxxxxxxx, xxxxxxxxxxxxx xxx xxxx xxx xxxx. Xxxxx xxxxxx xx xxxxx Xxxxx, xx xxx Xxxxxxx xxx xxx xxxxxxxxx xxxxxxxxxxx Xxxxxxx xxxxxxxxxxx xxx, xxxx xx xx xxx Xxxxxxxxxxx x. xx. xxxxxxxxxxxxxxxx xxx.
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Schuldzinsen
Xxxxx Xxx Xxxxx XX xxx Xxxx xxxxxxx, xxxxxxx Xxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx x xxx. xx Xxxx xxx XxX x xxx Xxxxxxxxxxxxxx xxxxxxxx. Xxx xxxxxxxxx Xxxxxxxxxxxx xxxxxxx Xxx xxxx xxxxxxxxxxx xxxxxxx xx Xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XXxXx. xxxx XX X. xxxx.
Computer-Fachliteratur
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Leasingraten und Mietsonderzahlung
Xx xxxx xxxxxx xxxxxxxxx, xxx xxxx xxxxxxxx xxxxxxx: Xxxxxxx xxxxx Xxxxxxxxx. Xx xxxxxx Xxxx xxxx xxx Xxxxxxxxxxxx xx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xXX Xxxxxxxx xxx xx.xx.xxxx, XXX xxxx X. xxxx.
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Computermöbel
Xxx Xxxxxxxxxxxxx xxx xx xxxxxx Xxxxx x xxx. xx Xxxx xxx Xxxxxxxxxxxx x xxxxxxxxx, xxxx xxxx xxx xxxxxx xxxxxxxxxxx Xxxxxxxx xxx xxxxxxxx xxxxxxxxx xxx. "Xxxx xxxxxxxxxxxx Xxxxxxxxxx xx xxxxx xxxxxxxx xxx xxxxxxxxxxx Xxxxxx xxx xxxx Xxxxxxxx xxxxxx xxx xxxxx xxxxxxx" xXX XxxxxxxxxxXxxxx xxx xx.x.xxxx, XXX xxxx X. xxxx.
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Computerkurse
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Besuch einer Computermesse
Xxx xxx XxXXX xxxxxxx xx xxxx xxxxx xx xxxx xxxxx Xxxxxxxxx, xxxx xxx xxxxxxx xxxx xxxxxxx Xxxxxxxx xx. Xxxxxxx xxxx xxx Xxxxxx xxxx xxxxx Xxxxxxxxxxx xXxxxxxxx, Xxxxxx, xxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxx, xxxx xxx Xxxxxx xxxxxxxxx xxxxxxxxx xxxxxxxxxx xxx. Xx xxxx xxxx xxx xxxx xxxxxxxxx Xxxxxx xxxxxxx xxxx. Xx xxxxxx xxxxxx xxxxx xxx, xxxx xxx Xxxxxxxxxxxxx xxxxxxxxx xxxx xxx Xxxxx xxxxxxxxx xxxx xXX Xxxxxxx xxx xx.xx.xxxx, XXX xxxx X. xxxx.
Aufwendungen bei Beschädigung, Zerstörung oder Diebstahl
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9. Wie Sie Computerkosten steuerlich geltend machen
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