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Since 01.01.2018, a new limit value has applied to the acquisition of low-value assets (LVA). Up to 800 euros net can be depreciated this way.

In the „Law against harmful tax practices in connection with transfers of rights“, the limit for low-value assets, which are manufactured or acquired after 31.12.2017, has been raised from 410 euros to 800 euros. This law was approved by the Bundestag on 04/27/2017.

Nothing has changed in the definition of a low-value asset. It has to be a movable and depreciable good that can be attributed to fixed assets as well as be used independently.                          (Source:
In the section below, you will find all the legal details to the related laws:
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