{"id":16393,"date":"2021-10-25T10:37:29","date_gmt":"2021-10-25T07:37:29","guid":{"rendered":"http:\/\/Jan%20Schwabe"},"modified":"2021-10-25T10:37:29","modified_gmt":"2021-10-25T07:37:29","slug":"abschreibung-digitaler-wirtschaftsgueter-2","status":"publish","type":"post","link":"https:\/\/aio-eastafrica.com\/en\/abschreibung-digitaler-wirtschaftsgueter-2\/","title":{"rendered":"Depreciation of digital assets"},"content":{"rendered":"<p>Announced a few days ago, it is now here: the de facto immediate write-off for (tangible and intangible) digital assets. The Federal Ministry of Finance is specifying the changed legal opinion by adjusting the normal useful life for digital assets and issuing them\u00a0<b>1 year<\/b>\u00a0fixed (service life of computer hardware and software for data entry and processing, letter from the BMF dated 02.26.2021).<\/p>\n<p>Die Behandlung der ab dem Jahre 2021 angeschafften Wirtschaftsg\u00fcter findet unabh\u00e4ngig von der Einkunftsart Anwendung, d.h. sowohl bei Gewinneink\u00fcnften als auch bei \u00dcberschusseink\u00fcnften sind Investitionen in digitale Wirtschaftsg\u00fcter gleicherma\u00dfen &#8222;beg\u00fcnstigt&#8220;.<\/p>\n<p>&nbsp;<\/p>\n<p><\/p>\n<!-- \/wp:post-content -->","protected":false},"excerpt":{"rendered":"Announced a few days ago, it is now here: the de facto immediate write-off for (tangible and intangible) digital assets. The Federal Ministry of Finance specifies the changed legal opinion by adjusting the normal operating life for digital assets and sets this to 1 year (useful life of computer hardware and software for data input and processing, letter from the Federal Ministry of Finance of February 26, 2021). Treatment of the","protected":false},"author":5,"featured_media":16395,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"om_disable_all_campaigns":false,"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[45],"tags":[],"class_list":["post-16393","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-allgemein"],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/aio-eastafrica.com\/en\/wp-json\/wp\/v2\/posts\/16393","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/aio-eastafrica.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/aio-eastafrica.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/aio-eastafrica.com\/en\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/aio-eastafrica.com\/en\/wp-json\/wp\/v2\/comments?post=16393"}],"version-history":[{"count":0,"href":"https:\/\/aio-eastafrica.com\/en\/wp-json\/wp\/v2\/posts\/16393\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/aio-eastafrica.com\/en\/wp-json\/wp\/v2\/media\/16395"}],"wp:attachment":[{"href":"https:\/\/aio-eastafrica.com\/en\/wp-json\/wp\/v2\/media?parent=16393"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/aio-eastafrica.com\/en\/wp-json\/wp\/v2\/categories?post=16393"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/aio-eastafrica.com\/en\/wp-json\/wp\/v2\/tags?post=16393"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}