In-depth day: Fixed assets

Current fixed assets

• Current developments and changes in 2025: Changes to depreciation methods as a result of the Growth Opportunities Act and planned special depreciation.
• Changes in commercial and tax law.
• Lowest valuation of fixed assets.

Accounting, recognition

• Accounting requirements and prohibitions.
• Electoral rights.
• Capitalization date, acquisition-related expenses, subsequent acquisition and production costs.
• Depreciation methods in commercial and tax law.
• Differentiation between maintenance expenses vs. acquisition/production costs (including IDW statement for buildings on energy efficiency).
• Treatment of grants in the acquisition and production costs of fixed assets.

Intangible assets

• software (ERP software).
• Research and development costs.
• Self-production of intangible assets and assets.
• IT outsourcing.
• Cloud computing (software as a service/platform as a service).

Property, plant and equipment

• Scope and delimitation.
•  Own work capitalized, machinery, vehicles, etc.
• Re-introduction of declining balance depreciation for movable assets and residential buildings 
• Low-value assets and economic goods (special features of GWGs and value limits in commercial and tax law).
• Proportionate input tax deduction.

Buildings and operating equipment

• News.
• Acquisition and production costs.
• Buildings under commercial and tax law.
• Buildings used by the company.
• Parts of buildings on third-party land (including leasehold improvements and conversions).
• Treatment of operating equipment.
• Special cases (e.g. IT infrastructure (active and passive), air conditioning systems, clean rooms, wall boxes/charging infrastructure).

Financial assets

• Shares in affiliated companies.
• Loans.
• Investments and securities.
• Unscheduled depreciation and write-downs to going concern value for equity interests (e.g. investments in corporations and partnerships).