{"id":15179,"date":"2023-04-17T15:52:49","date_gmt":"2023-04-17T15:52:49","guid":{"rendered":"https:\/\/www.accountable.de\/deductions\/construction\/"},"modified":"2023-04-17T15:52:49","modified_gmt":"2023-04-17T15:52:49","slug":"construction","status":"publish","type":"deduction","link":"https:\/\/www.accountable.de\/en\/deductions\/construction\/","title":{"rendered":"Construction"},"content":{"rendered":"\n<p class=\"font-inter text-base leading-relaxed mb-4 first-of-type:mt-0 text-black wp-block-paragraph\">Take the depreciation rate into account!<br>\nYou are making a major investment: a new studio comes out of the ground, for example. You deduct this construction in proportion to your professional use.<\/p>\n\n\n\n<p class=\"font-inter text-base leading-relaxed mb-4 first-of-type:mt-0 text-black wp-block-paragraph\">You also take into account its depreciation rate. As an indication, for a building with an estimated lifespan of 30 years, the annual depreciation rate will be 3%.<\/p>\n\n\n\n<p class=\"font-inter text-base leading-relaxed mb-4 first-of-type:mt-0 text-black wp-block-paragraph\">Are you self-employed in a company? Since 2020, a \u201cpro rata temporis\u201d depreciation applies: in the year of your investment, you deduct in proportion to the remaining months of the year.<\/p>\n\n\n\n<p class=\"font-inter text-base leading-relaxed mb-4 first-of-type:mt-0 text-black wp-block-paragraph\">Are you self-employed as an individual? There is no pro rata temporis depreciation. Did you buy in October? You still amortize for the whole year.<\/p>\n","protected":false},"featured_media":0,"template":"","deduction_tag":[550],"class_list":["post-15179","deduction","type-deduction","status-publish","hentry","deduction_tag-land-construction"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Construction | Accountable<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.accountable.de\/en\/deductions\/construction\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Construction | Accountable\" \/>\n<meta property=\"og:description\" content=\"Take the depreciation rate into account! You are making a major investment: a new studio comes out of the ground, for example. 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