Schlagwörter: depreciation (2 gefunden)

1. 28. September 2022

   Allowable depreciation after acquisition of share in asset-m ...

   According to a ruling of the Supreme Tax Court, the shareholder (partner) of an asset-managing partnership who has acquired his share for a consideration, can claim depreciation on the jointly owned depreciable assets on a pro rata basis and only in accordance with his acquisition costs and the remaining useful life of the respective asset at the time the share was acquired.

   Kategorien: Supreme Tax Court cases

   Schlagwörter: Asset & Wealth Management, partnership, ...
2. 03. Januar 2017

   Depreciation of wind turbines not before transfer of risk

   Tax depreciation for wind turbines presupposes economic ownership of the asset. A change in economic ownership requires that any risks are transferred to the purchaser/customer.

   Kategorien: Supreme Tax Court cases

   Schlagwörter: wind farm, wind turbine, depreciation, e ...