6 2 6 3

(1) The following applies to the valuation of the individual assets that are to be recognized as business assets in accordance with Section 4 (1) or Section 5:
1.
Fixed assets that are subject to wear and tear are to be valued at the acquisition or production costs or the value taking their place, reduced by the deductions for wear and tear, increased deductions, special depreciations, deductions in accordance with Section 6b and similar deductions. 2If the partial value is lower due to an expected permanent decrease in value, this can be applied. 3Partial value is the amount that an acquirer of the entire business would apply as part of the total purchase price for the individual asset; it can be assumed that the purchaser will continue operations. 4Assets that were already part of the taxpayer's fixed assets at the end of the previous financial year are to be recognized in the following financial years in accordance with sentence 1, unless the taxpayer proves that a lower partial value can be applied in accordance with sentence 2.
1a.
The production costs of a building also include expenses for repair and modernization measures that are carried out within three years of the purchase of the building if the expenses, excluding sales tax, exceed 15 percent of the acquisition costs of the building (near-acquisition production costs). 2These expenses do not include the expenses for expansions within the meaning of Section 255 Paragraph 2 Clause 1 of the Commercial Code, as well as expenses for maintenance work that usually occur annually.
1b.
When calculating the production costs, appropriate parts of the general administration costs as well as reasonable expenses for social facilities of the company, for voluntary social benefits and for company pension schemes within the meaning of Section 255, Paragraph 2, Clause 3 of the Commercial Code do not need to be included, insofar as these relate to the period of manufacture is omitted. 2The right to choose is to be exercised when determining profits according to § 5 in accordance with the commercial balance sheet.
2.
Business assets other than those specified in number 1 (land, holdings, current assets) are to be stated at the cost of acquisition or production or the value that replaces them, less deductions in accordance with Section 6b and similar deductions. 2If the partial value (number 1 sentence 3) is lower due to an expected permanent decrease in value, this can be applied. 3Number 1 sentence 4 applies accordingly.
2a.
Taxpayers who determine the profit according to § 5 can assume for the valuation of similar assets in the inventory that the assets acquired or manufactured last were first consumed or sold, provided that this corresponds to the principles of proper accounting under commercial law. 2The inventory at the end of the financial year that precedes the initial application of the valuation according to sentence 1 is considered to be the first addition of the new financial year with its balance sheet approach. 3The consumption or sale sequence according to sentence 1 can only be deviated from in the following financial years with the consent of the tax office.
2 B.
Taxpayers who fall within the scope of Section 340 of the Commercial Code have the financial instruments acquired for trading purposes that are not shown in a valuation unit within the meaning of Section 5 (1a) sentence 2 at the fair value less a risk discount (Section 340e (3) of the Commercial Code). 2Number 2 sentence 2 does not apply.
3.
Liabilities are to be valued in accordance with the provisions of number 2 and discounted at an interest rate of 5.5 percent. 2Excluded from discounting are liabilities with a term of less than twelve months on the balance sheet date and liabilities that are interest-bearing or based on a down payment or advance payment.
3a.
Provisions are to be recognized at most, taking into account the following principles:
a)
in the case of provisions for similar obligations, based on past experience from the settlement of such obligations, the probability that the taxpayer will only be claimed for part of the total of these obligations must be taken into account;
b)
Provisions for obligations in kind are to be valued with the direct costs and the appropriate parts of the necessary overheads;
c)
future benefits that are likely to be associated with the fulfillment of the obligation are, insofar as they are not to be capitalized as receivables, to be taken into account in their valuation, reducing the value;
d)
Provisions for obligations that are due to ongoing operations in the economic sense are to be accrued in equal installments on a pro-rata basis. 2Provisions for legal obligations to take back and recycle products that were placed on the market before the corresponding legal obligations came into force are to be accrued in equal installments up to the beginning of the respective fulfillment; Letter e does not apply in this respect. 3Provisions for the obligation to decommission a nuclear power plant are to be accumulated in equal installments on a pro-rata basis from the time it is used for the first time until the decommissioning must begin; if the time of decommissioning is not certain, the period for accumulation is 25 years;
e)
Provisions for obligations are discounted at an interest rate of 5.5 percent; Number 3 sentence 2 is to be applied accordingly. 2For the discounting of provisions for obligations in kind, the period up to the start of fulfillment is decisive. 3For the discounting of provisions for the obligation to shut down a nuclear power plant, the period resulting from letter d sentence 3 is decisive; and
f)
the valuation on the balance sheet date is decisive for the valuation; future price and cost increases must not be taken into account.
4.
Withdrawals by the taxpayer for himself, for his household or for other non-operational purposes are to be set at the partial value; in the cases of § 4 paragraph 1 sentence 3, the withdrawal is to be assessed at the common value. 2The private use of a motor vehicle that is used more than 50 percent for business purposes is to be set at 1 percent of the domestic list price at the time of first registration plus the costs for special equipment including sales tax for each calendar month; In the private use of vehicles with drive exclusively by electric motors, which are wholly or predominantly fed from mechanical or electrochemical energy storage devices or from emission-free energy converters (electric vehicles), or from externally chargeable hybrid electric vehicles, the list price of these vehicles is
1.
to the extent that numbers 2, 3 or 4 are not applicable and, if purchased before January 1, 2023, to reduce the costs of the battery system contained therein at the time of the first registration of the vehicle as follows: for vehicles purchased by December 31, 2013 by 500 euros per kilowatt hour of battery capacity, this amount is reduced by 50 euros per kilowatt hour of battery capacity for vehicles purchased in the following years; the reduction per vehicle is a maximum of 10,000 euros; this maximum amount is reduced by 500 euros per year for vehicles purchased in the following years, or
2.
insofar as number 3 is not to be applied and only half of the amount is to be applied if purchased after December 31, 2018 and before January 1, 2022 in the case of externally chargeable hybrid electric vehicles, the vehicle must meet the requirements of Section 3 (2) number 1 or 2 of the Electromobility Act, or
3.
for purchases made after December 31, 2018 and before January 1, 2031, only a quarter should be included if the motor vehicle has no carbon dioxide emissions per kilometer driven and the gross list price of the motor vehicle does not exceed 60,000 euros, or
4.
insofar as number 3 is not to be applied and, if purchased after December 31, 2021 and before January 1, 2025, only half of it must be included if the motor vehicle
a)
has carbon dioxide emissions of no more than 50 grams per kilometer driven, or
b)
the range of the vehicle using only the electric drive unit is at least 60 kilometers, or
5.
insofar as number 3 is not to be applied and, if purchased after December 31, 2024 and before January 1, 2031, only half of it must be included if the motor vehicle
a)
has carbon dioxide emissions of no more than 50 grams per kilometer driven, or
b)
the range of the vehicle using only the electric drive unit is at least 80 kilometers,
the relevant carbon dioxide emissions and the range of the motor vehicle using only the electric drive machine can be found in the certificate of conformity in accordance with Annex IX of Directive 2007/46 / EC or in the certificate of conformity in accordance with Article 38 of Regulation (EU) No. 168/2013. 3In derogation from sentence 2, private use can be set at the expenses attributable to private trips if the total expenses incurred for the motor vehicle are proven by receipts and the relationship between private and other trips is proven by a proper logbook; in the private use of vehicles with drive exclusively by electric motors that are wholly or predominantly fed from mechanical or electrochemical energy storage devices or from emission-free energy converters (electric vehicles), or from externally chargeable hybrid electric vehicles
1.
insofar as numbers 2, 3 or 4 are not applicable and, if purchased before January 1, 2023, the total expenses incurred on which the calculation of the withdrawal is based, to reduce expenses for the battery system; In the case of electric and hybrid-electric vehicles belonging to the business assets of the taxpayer, the assessment basis on which the calculation of the deductions for wear and tear is based is reduced by the flat-rate expenses set out in sentence 2 if they include costs for a battery system, or
2.
insofar as number 3 does not apply and, in the case of acquisition after December 31, 2018 and before January 1, 2022, only half of the acquisition costs for the motor vehicle or comparable expenses are taken into account when determining the total expenses incurred; in the case of externally chargeable hybrid electric vehicles, the vehicle must meet the requirements of Section 3 (2) number 1 or 2 of the Electromobility Act, or
3.
in the case of acquisition after December 31, 2018 and before January 1, 2031, when determining the total expenses incurred, only a quarter of the acquisition costs for the motor vehicle or comparable expenses should be taken into account if the motor vehicle has no carbon dioxide emissions per kilometer driven, and the gross list price of the motor vehicle does not exceed 60,000 euros or
4.
insofar as number 3 is not applicable and, in the case of acquisition after December 31, 2021 and before January 1, 2025, when determining the total expenses incurred, only half of the acquisition costs for the motor vehicle or comparable expenses are to be taken into account if the motor vehicle
a)
has carbon dioxide emissions of no more than 50 grams per kilometer driven, or
b)
the range of the motor vehicle using only the electric drive unit is at least 60 kilometers, or
5.
insofar as number 3 is not applicable and, in the case of acquisition after December 31, 2024 and before January 1, 2031, when determining the total expenses incurred, only half of the acquisition costs for the motor vehicle or comparable expenses are to be taken into account if the motor vehicle
a)
has carbon dioxide emissions of no more than 50 grams per kilometer driven, or
b)
the range of the motor vehicle using only the electric drive unit is at least 80 kilometers,
the relevant carbon dioxide emissions and the range of the motor vehicle using only the electric drive machine can be found in the certificate of conformity in accordance with Annex IX of Directive 2007/46 / EC or in the certificate of conformity in accordance with Article 38 of Regulation (EU) No. 168/2013. 4If, immediately after its removal, an asset is made available free of charge to a corporation, association of persons or assets or a legal entity under public law that is exempt from corporation tax in accordance with Section 5 (1) number 9 of the Corporate Income Tax Act for use for tax-privileged purposes within the meaning of Section 10b (1) sentence 1, so the withdrawal can be assessed at the book value. 5Clause 4 does not apply to the withdrawal of uses and services. 6The private use of a company bicycle that is not a motor vehicle within the meaning of sentence 2 is excluded.
5.
Deposits are to be reported at the partial value for the time of the allocation; however, they are only to be set at the cost of acquisition or manufacture if the asset is supplied
a)
has been purchased or manufactured within the last three years prior to the time of transfer,
b)
is a share in a corporation and the taxpayer holds a stake in the company within the meaning of Section 17 (1) or (6); Section 17 (2) sentence 5 applies accordingly, or
c)
is an asset within the meaning of Section 20 (2) or within the meaning of Section 2 (4) of the Investment Tax Act.
2If the deposit is a wear-and-tear asset, the acquisition or production costs are to be reduced by deductions for wear and tear that apply to the period between the acquisition or manufacture of the asset and the deposit. 3If the contribution is an asset that was withdrawn from the taxpayer's business assets before the transfer, the purchase or production cost is replaced by the value at which the withdrawal was recognized and the time of purchase or manufacture the time of removal.
5a.
In the cases of Section 4, Paragraph 1, Clause 8, second half-sentence, the asset is to be valued at its common value.
6.
When opening an establishment, number 5 is to be applied accordingly.
7.
If a business is acquired against payment, the assets are to be valued at their current value, but at most at the cost of acquisition or manufacture.
(2) 1The acquisition or production costs or the value of depreciable movable fixed assets that are capable of independent use in accordance with Paragraph 1 Nos. 5 to 6 replacing them can be increased in the financial year of the acquisition, production or contribution of the economic asset or the opening of the business in are deducted in full as operating expenses if the acquisition or production costs, less a pre-tax amount contained therein (Section 9b (1)), or the value for the individual asset that replaces them according to (1) numbers 5 to 6, do not exceed EUR 800. 2An asset is not capable of independent use if, according to its operational purpose, it can only be used together with other assets of the fixed assets and the assets inserted into the context of use are technically coordinated with one another. 3This also applies if the economic asset can be removed from the operational context of use and inserted into another operational context of use. 4Economic goods within the meaning of sentence 1, the value of which exceeds 250 euros, are stating the date of acquisition, production or investment of the economic asset or the opening of the business and the acquisition or production costs or the ones in accordance with paragraph 1 numbers 5 to 6 taking their place Werts to be included in a special, constantly updated directory. 5The register does not need to be kept if this information is evident from the bookkeeping.
(2a) 1Notwithstanding paragraph 2 sentence 1, a collective item can be formed for the wear-and-tear movable assets of the fixed assets that are capable of independent use in the financial year of the acquisition, manufacture or investment of the asset or the opening of the business, if the acquisition or production costs are reduced by a pre-tax amount contained therein (Section 9b (1)), or the value that replaces them in accordance with (1) numbers 5 to 6 for the individual asset exceed EUR 250, but not EUR 1,000. 2The collective item is to be dissolved in the financial year of formation and the following four financial years with one fifth reducing profit. 3If an economic asset in the sense of sentence 1 is removed from the business assets, the collective item is not reduced. 4The acquisition or production costs or the value of depreciable movable fixed assets that are capable of independent use in accordance with Paragraph 1 Nos. 5 to 6 replacing them can be increased in the financial year of the acquisition, production or contribution of the economic asset or the opening of the business in are deducted in full as operating expenses if the acquisition or production costs, reduced by a pre-tax amount contained therein (Section 9b (1)), or the value that replaces them according to (1) numbers 5 to 6, for the individual asset does not exceed EUR 250. 5Sentences 1 to 3 are to be applied uniformly for all economic goods acquired, manufactured or inserted in a financial year.
(3) 1If a business, a part of a business or the share of a co-entrepreneur in a business is transferred free of charge, when determining the profit of the previous business owner (co-entrepreneur), the assets are to be stated at the values ​​that result from the regulations on the determination of profit, provided that taxation the hidden reserves are secured; This also applies to the free admission of a natural person to an existing sole proprietorship and to the free transfer of part of a co-entrepreneur's share to a natural person. 2Sentence 1 shall also apply if the previous owner (co-entrepreneur) does not transfer assets that continue to be part of the business assets of the same co-entrepreneurship, provided that the legal successor does not sell or give up the co-entrepreneur share taken over for a period of at least five years. 3The legal successor is bound by the values ​​stated in sentence 1.
(4) If an individual asset is transferred free of charge to the business assets of another taxpayer, except in the cases of a contribution (§ 4 Paragraph 1 Clause 8), its common value for the absorbing business assets is deemed to be the acquisition cost.
(5) 1If an individual economic asset is transferred from a business asset to another business asset belonging to the same taxpayer, the value that results from the provisions on profit determination is to be used for the transfer, provided that the taxation of hidden reserves is ensured; Section 4 (1) sentence 4 shall apply accordingly. 2Sentence 1 also applies to the transfer from the taxpayer's own business assets to his special business assets in the case of a co-entrepreneurship and vice versa, as well as for the transfer between different special business assets of the same taxpayer in different co-entrepreneurs. 3Sentence 1 applies accordingly to the extent that it is an economic asset
1.
free of charge or against the granting or reduction of company rights from the business assets of the co-entrepreneur into the collective property of a co-entrepreneur and vice versa,
2.
free of charge or against the granting or reduction of company rights from the special business assets of a co-entrepreneur into the collective property of the same co-entrepreneurship or another co-entrepreneurship in which he is involved, and vice versa or
3.
free of charge between the respective special business assets of different co-entrepreneurs of the same co-entrepreneurship
is transmitted. 4If the asset transferred according to sentence 3 is sold or withdrawn within a blocking period, the partial value is to be applied retrospectively to the time of transfer, unless the hidden reserves that have arisen up to the transfer have been assigned to the transferring shareholder by drawing up a supplementary balance sheet; this blocking period ends three years after submitting the tax return of the transferor for the assessment period in which the transfer referred to in sentence 3 took place. 5The partial value is also to be applied if, in the cases of sentence 3, the share of a corporation, association of persons or assets in the asset is established directly or indirectly or this increases. 6If within seven years after the transfer of the asset according to sentence 3 the share of a corporation, association of persons or assets in the transferred asset is established directly or indirectly for another reason or this increases, the partial value is also to be applied retrospectively to the time of the transfer .
(6) 1If an individual asset is transferred by way of exchange, the acquisition costs are based on the average value of the asset given. 2If the transfer takes place by way of the hidden contribution, the acquisition costs of the participation in the corporation increase by the partial value of the inserted asset. 3In the cases of paragraph 1 number 5 sentence 1 letter a, the acquisition costs within the meaning of sentence 2 increase by the value of the asset. 4Paragraph 5 remains unaffected.
(7) In the case of Section 4 (3)
1.
to use the values ​​resulting from the application of paragraphs 3 to 6 as acquisition costs as a basis when measuring the deductions for wear and tear or depreciation and
2.
to apply the assessment regulations of paragraph 1 no.1a and numbers 4 to 7 accordingly.

footnote

(+++ § 6: For application see § 52 +++)
(+++ § 6: For the application see. § 13a Abs. 3 (F. 2014-12-22) and § 9 +++)
(+++ Section 6 Paragraph 1: For application see Section 53 Paragraph 3 InvStG 2018 +++)