Steuer-Glossar


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Low-value assets Geringwertige Wirtschaftsgüter (GWG)

The depreciation of low-value assets is regulated in § 6 Abs. 2 EStG. The following value limits must be applied:

 

·         Acquisition costs up to €250: immediate declaration as operating costs.

·         Acquisition costs between €250 and €800: immediate declaration as operating costs and inclusion in an annual list of low-value assets.

Limited company, Private limited companyGesellschaft mit beschränkter Haftung (GmbH)
LiabilityHaftung
Low-value invoiceKleinbetragsrechnung
Limited partnershipKommanditgesellschaft (KG)
LiquidityLiquidität
Late payment fineSäumniszuschlag
LossVerlust