Accounting & Tax

Low-Value Asset Calculator

Name: IT Smart Service
Address: Neustädter Platz 11, Magdeburg, 39126, DE
Telephone: +49 160 96666553

Checks under §6(2)/(2a) EStG whether an asset can be written off immediately or falls into the pooled-depreciation band.

All data stays in your browser. No account, no transmission, no tracking of your inputs.

Net purchase price (€)

GWG (€250.01–€800 net) — immediate full write-off in the year of purchase, with a record-keeping duty (§6(2) sentence 4 EStG).

Alternative: pooled depreciation (€250.01–€1,000 net) — spread evenly over 5 years instead of individual write-off.

You choose per fiscal year: either immediate GWG write-off for all assets up to €800 OR pooled depreciation for assets between €250 and €1,000 — not mixed within the same fiscal year.

Disclaimer

The templates, calculations and documents provided are for educational and assistance purposes only and do not replace tax or legal advice. Always review and test any result before production use. IT Smart Service accepts no liability for misuse, data loss, or legal, financial or technical damages arising from incorrect use.

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