{"id":4527,"date":"2023-06-30T13:08:06","date_gmt":"2023-06-30T12:08:06","guid":{"rendered":"https:\/\/www.stb-huemer.at\/stb\/?p=4527"},"modified":"2023-06-26T13:10:39","modified_gmt":"2023-06-26T12:10:39","slug":"aenderung-bei-der-degressiven-afa","status":"publish","type":"post","link":"https:\/\/www.stb-huemer.at\/stb\/2023\/06\/30\/aenderung-bei-der-degressiven-afa\/","title":{"rendered":"\u00c4nderung bei der degressiven AfA"},"content":{"rendered":"<p>Bei der Gewinnermittlung nach \u00a7 5 EStG darf die degressive AfA (von bis zu 30%) f\u00fcr Wirtschaftsg\u00fcter, die ab dem 1. J\u00e4nner 2023 angeschafft oder hergestellt worden sind, nur mehr dann geltend gemacht werden, wenn diese Abschreibung auch in der UGB-Bilanz vorgenommen worden ist.<\/p>\n<p>Also muss das Finanzrecht wieder dem Unternehmensrecht gleichgestellt werden. Eine Abweichung war in den letzten Jahren erlaubt (eine der Corona-Erleichterungen).<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Bei der Gewinnermittlung nach \u00a7 5 EStG darf die degressive AfA (von bis zu 30%) f\u00fcr Wirtschaftsg\u00fcter, die ab dem 1. J\u00e4nner 2023 angeschafft oder hergestellt worden sind, nur mehr&hellip; <br \/><a class=\"read-more-button\" href=\"https:\/\/www.stb-huemer.at\/stb\/2023\/06\/30\/aenderung-bei-der-degressiven-afa\/\">Mehr Lesen<\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[4,150,41],"tags":[],"class_list":["post-4527","post","type-post","status-publish","format-standard","hentry","category-aktuelles","category-covid-19","category-steuern-allgemein"],"_links":{"self":[{"href":"https:\/\/www.stb-huemer.at\/stb\/wp-json\/wp\/v2\/posts\/4527","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.stb-huemer.at\/stb\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.stb-huemer.at\/stb\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.stb-huemer.at\/stb\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.stb-huemer.at\/stb\/wp-json\/wp\/v2\/comments?post=4527"}],"version-history":[{"count":0,"href":"https:\/\/www.stb-huemer.at\/stb\/wp-json\/wp\/v2\/posts\/4527\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.stb-huemer.at\/stb\/wp-json\/wp\/v2\/media?parent=4527"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.stb-huemer.at\/stb\/wp-json\/wp\/v2\/categories?post=4527"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.stb-huemer.at\/stb\/wp-json\/wp\/v2\/tags?post=4527"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}