Grænser & Satser

Depreciation law

Afskrivningsloven bestemmer reglerne omkring afskrivning på driftsmidler

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Oversigt

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Depreciation	2023	2024	2025
Operating assets, max.	25 %	25 %	25 %
Buildings and installations (Buildings and installations, which was acquired before 1 January 2023, can be written off with up to 4%)	3 %	3 %	3 %
Installations in non-depreciable buildings	4 %	4 %	4 %
Small assets (immediate write-off)	32.000	33.100	34.400
Recaptured depreciation (taxable part)	100 %	100 %	100 %
Advance depreciation
Advance depreciation for ships above	1.713.500	1.774.000	1.843.000
Max. annual depreciation	15 %	15 %	15 %
Max. advance depreciation in total	30 %	30 %	30 %

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