Wenn kleine und mittlere Betriebe in den kommenden drei Jahren Investitionen planen, können sie schon heute Steuern sparen: Sie dürfen einen Investitionsabzugsbetrag von 40 Prozent (bis 2019) bzw. 50 Prozent (ab 2020) der voraussichtlichen Anschaffungs- oder Herstellungskosten in der Gewinnermittlung abziehen. Die vorgezogene Steuerersparnis soll die Finanzierung erleichtern (§ 7g Abs. 1 bis 4 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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  • Xxx Xxxx: Xxx Xxxxxxxxxxxxx xxxxxxx xx Xxxxxx xxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxx xxx xxxxxxxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxxx XXX. Xx Xxxxxxxx xxxx xxxxxxxx xx xxx Xxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxx xxx xx,x xXx xx. Xxx Xxxxxxxxxxx xxxxxxx xxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxx xx.xx.xxxx xxxxxxxxxxxx xxx x.x.xxxx xxxxx xxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxx xxx xxx xx xx xXx xxxxxxxxxx. Xxxxxxx xxxxxx xxx Xxxxxxxxx xxx xxxxxxx xxxx xxxx xxxxxxxxxx XXX xxxxxxxxxxxx, xxx xxx Xxxxxxx xxx xxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx xxxx xxx Xxxxxxxxxxxxx xx xxxxx Xxxxxxxxxxx xxxxxxx. Xxx Xxxxxxxxxxx xxxxxxx xxx Xxxxxxxxx xxx xxx xxxx xxxxxxxx XXXxXxxxxxxxx. Xxx Xxxxxxxxxxxx xxxxx xxxxxxx Xxxxxxxxx xxx xxx xxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxxxx xxxxxx Xxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxx xx. Xxxxxxxxx xxxxxx xxxx xxx Xxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxx. Xxxxxx Xxxxxxxxx xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxx xxx XXX xxxxxxxxxxx. Xx xxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxx xxxxxx xxxxxxxx, Xxxxxxxxxxxxxxxx xx xxxxxx. Xxxx xxx Xxxxxxxxxxxxxxxxx xxxxx xxxx xxxx Xxxxxxxxxxxxx xxxxxx Xxxxxx.
  • Xxxxxxxxxxx:xxxxxxXx xxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx, xx xxx xxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxx xxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxx xxx xxxx xxxxxxxxxxxxxxxxxxxx xxxxx xx xxxxxxxxxxx. Xx xxxx xxxxxx xxxxxxxxxx Xxxxxx xxx Xxxxxxxxx, xxxx xxx xxxxxxxxx Xxxxxxxxxx xxxxxxxx xxxxxx. Xxxxx xxx xxxxxxxxxxxx xx xxxxxxxxxxxxxxxx, xxxx xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxx xxx, xxx xxx xxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxxx. Xxx Xxxxxxx, xxxx xxxxxxx xxx Xxxxxxxxxxxx xxxx xxxx Xxxxxxxx xxxxxxxxxx xxxxxxxxxxx Xxxxxx xxxxxxxxx xxxxx, xxxxxx xxxxx xx xxxxx xxxxxxx Xxxxxxxx xXxxxxx: XX Xxxxx, Xxxxxxxxxxxxxxx xxx xx.x.xxxxx.

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11. Investitionsabzugsbetrag vor Betriebseröffnung oder -erweiterung

Xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxx xxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxx xxxxx Xxxxxxxxx xx Xxxxxxxx xxxxxxxx xxxxxx. Xxxxx xxxxxxxx xxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx.

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Xx Xxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxx Xxxxxxxxxxxxx xxx xxxx xx Xxxxxxxx xxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxxxx xxxx. Xxxxxx xxxxxxxx xxx Xxxxxx, xxxx xxxx xxx xxxxxxxx Xxxxxxxxxxxxxx, xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxx, xxx xxx Xxxx xxx Xxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxx xxxxxxx xxxxx xXXXxXxxxxxxxx xxx x.x.xxxx, XXxXx. xxxx X X. xxx, Xx. xxx.

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Xxxx xxxxxxxxxxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xx Xxxx xxxx xxxxxxxx: Xxx Xxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxx xxxxxxx xxxx xXXXxXxxxxx xxx x.x.xxxx, X X xxxxx, XXxX xxxx X. xxxxx.

Xxx Xxxxxxxxxxxxxxx xxx xxxxx xxx Xxxxxx xxxxxxxxxxx, xxxx xxxx xxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxx xxx, xx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxx xxxxxx xx xxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxx xxxx xxxx xxxxx xxxxxx Xxxxxxxx xxxxxxxxxxxx xxxxxx xXXXxXxxxxx xxx xx.x.xxxx, X X xxxxxx.

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XXXXXXXXX: Xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xx xxxxx Xxxx xxxxxxxx, xxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxx xx xxxxxxxxxxxxx Xxxx xxx Xxxxxxxxxxx xxxxxxx xxxxxxxxxx xxx, x.x. xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx. Xxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxx xxxx Xxxxxxxxxx xxxx xxx Xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxx xxxxxx.

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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Xxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxx xx xxxxxxxxx, xxx xxx xxxxxxxxxxx Xxxxxxxxx xxxx xxx xxxxx xxx xxx Xxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxx, Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxx xxxxxx. Xxxxxxx xxxx x. X. xxxx xxxxxxxxxxx xxxxxx, xxxx xxx xxxxx Xxxxxxxxxxxxxxx xxxxxxxxx, xxx xxxxxxxxx Xxxxxxxxxx xxxxxxxxxx xxxxxxxxx, xxxx xxxx Xxxxxxxxxxxxxxx xxxxxxxxx, xxxx Xxxxxxx xxxxxxxxxxx xxxx xxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xx xxx Xxxxxxx xxxxxxxxx xxxxxx, xxx xxxxxxxxxxx Xxxxxxxxxxxx xx xxxxxxxxxx Xxxxxxxxx xxxxxxxx xxx xxxxx xxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxx.

12. Coronabedingte Verlängerung der Investitionsfristen 

Xxxxx xx Xxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx, xxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxx xxx xxx xx.xx.xxxx xxxxxxxx xxxxxxx x xxxx xxx Xxxxxxxxxxxxxx xxxxxxx xxxxxxxxxx xxx xxxxxxxx xxxxxx xxxxxxx. Xx xxxxxx Xxxxxxx xxx xxxx xxxxxx Xxxxxxxxxxx xxxxxxx xxx XxxxxxxXxxxx xxxxx xxxxx xxx xxxxxxx xxxxxxxx. Xxx Xxxxxxxxxx xxxxxx xxxxxxxxx Xxxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxx xxxxx xxx Xxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx, xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xx xxxx xxxxxxx, xxxxxxxxx xx xxx Xxxx xxx xxxx Xxxxx xxxxxxxxxxx. Xxxxxxx xxxxxx Xxxxxxxxxxxxxxxx, xxx xx xxxx xxxxxxxxxxx xxxxxxx, xxxx xxxxx xxx XxxxxxxXxxxx xxxxx xxxxxxxxxxx xxxxxx, xxx Xxxxxxxxxxx, xxx Xxxxxxxxxxx xx xxxx xxxx xxxxxxxx xxxxxxxxxxx Xxxxxx xXxxxxxxxxxxxxxxxxxx, Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xXxxxxxx XxxxxxxXxxxxxxxxxxxxxxxxx.

Xxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xx xx XXxX xxxxxx xxxxxxxxxxx: Xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx, xxxxx xxxxxxxxxxxx xxxx xxxxx xxx xxxx Xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xx xxxx xxxxxxx, xxxxx xxx Xxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxx xxxx xxx. xxxxx Xxxxx xxxxxxxxxxx. Xxx xxxxxx: Xxx Xxxxxxx xxx Xxxxxxxxxxxxxx xx Xxxxx xxxx xxxx xxxx xxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxxx xx xx.xx.xxxx xxx xx Xxx. xx Xxxx x XXxX, xxxxxxxxx xxxxx xxx "Xxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx"x.

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