AFA tables for sector-related and general useable fixed assets

The depreciation period for movable assets in accordance with Section 7(1) of the Income Tax Act is, in principle, calculated on the basis of the normal service life. The service life is to be estimated taking into account the special operating conditions. So-called AfA tables are a tool to estimate the useful life of fixed assets. The values contained in them are based on knowledge of experience. The AfA tables do not constitute a binding legal rule. Nevertheless, the depreciation rates set out in the AfA tables are generally recognised by both the jurisprudence, the administration and the economy, as they reflect extensive expertise gained in practice. In the depreciation table for general useable fixed assets (short: “AFA-Table AV”) is the normal service life (Section 7 (1) sentence 2 of the Income Tax Act) for fixed assets that are not used in the sector. The “AfA-Table AV” applies to all fixed assets that are after 31. They are purchased or manufactured in December 2000.