Grundsätzlich müssen die Anschaffungs- oder Herstellungskosten von abnutzbaren Wirtschaftsgütern mit einer Nutzungsdauer von mehr als einem Jahr auf die Jahre der Nutzung verteilt, d.h. abgeschrieben, werden. Absetzbar ist dann jedes Jahr die sog. "Absetzung für Abnutzung" (AfA). Eine Ausnahme aber gilt für geringwertige Wirtschaftsgüter, wobei besondere Abschreibungsregeln für Selbstständige anzuwenden sind (§ 6 Abs. 2 und 2a EStG).

1. Was sind geringwertige Wirtschaftsgüter?

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a) Anschaffungs- oder Herstellungskosten


Regelung bis 2017

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Regelung seit 2018

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b) Abnutzbare Wirtschaftsgüter

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c) Selbstständige Nutzungsfähigkeit

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Probleme mit der selbstständigen Nutzungsfähigkeit

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2. GWG mit Anschaffungs- oder Herstellungskosten bis 250 EUR

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3. GWG mit Anschaffungs- oder Herstellungskosten bis 800 EUR

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4. GWG mit Anschaffungs- oder Herstellungskosten bis 1.000 EUR

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5. Gesetzliche Grundlage

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§ 6 Abs. 2 und Abs. 2a EStG (ab 2018)

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§ 9 Abs. 1 Nr. 7 EStG

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R 6.13 EStR - Bewertungsfreiheit für geringwertige Wirtschaftsgüter und Bildung eines Sammelpostens

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