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ECOVIS AG Steuerberatungsgesellschaft Ernst-Reuter-Platz 10 10587 Berlin, Germany http://www.ecovis.com
Contact Mr Ulf Hausmann +49 30 31000854

Investitionsanreize: In der Krise schwächer als im Boom

Internationales Steuerpolitikbarometer

(PresseBox) (Berlin, )
Gerade erst abgeschafft, wurde die degressive Ab­schreibung zur Konjunkturbelebung wieder eingeführt - allerdings be­schränkt auf Ausrüstungsgüter, die 2009 und 2010 angeschafft oder her­gestellt werden. Klingt dennoch gut, denn in jedem Fall verschafft die degressive Abschreibung Unternehmen, die in mindestens fünf Jahre nutzbare mobile Güter investieren, erst einmal zusätzliche Liquidität - weil im ersten Jahr das 2,5-fache des linearen Satzes, höchstens 25 Prozent vom Anschaffungswert abgesetzt werden können. "Nicht einzusehen ist jedoch", so Dr. Ferdinand Rüchardt, Vorstandsmitglied des Beratungsun­ternehmens Ecovis, "dass der degressive Abschreibungssatz und damit die Steuerentlastung jetzt niedriger ausfällt als vor der Krise." Bis zur Ab­schaffung durch die Unternehmensteuerreform cl Eyqu 3119 sslu fztzeil nut Wzwnzimfk veb qqrdanbr Isaoqp, uslqale 99 Yegaozw.

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