{"id":15216,"date":"2023-04-17T15:52:56","date_gmt":"2023-04-17T15:52:56","guid":{"rendered":"https:\/\/www.accountable.de\/deductions\/land-and-construction\/"},"modified":"2023-04-17T15:52:56","modified_gmt":"2023-04-17T15:52:56","slug":"land-and-construction","status":"publish","type":"deduction","link":"https:\/\/www.accountable.de\/en\/deductions\/land-and-construction\/","title":{"rendered":"Land &#038; construction"},"content":{"rendered":"\n<p class=\"font-inter text-base leading-relaxed mb-4 first-of-type:mt-0 text-black wp-block-paragraph\">Land and buildings are not equal when it comes to depreciation!<br>\nYou deduct these investments in proportion to the business use you make of them. For buildings, you should also take into account their depreciation rate: for a useful life of 30 years (estimated), the indicative depreciation rate would be 3% per 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\">Certain categories of investments are eligible for the investment deduction, both for self-employed as a natural person and for self-employed persons in companies. The FPS Finance website lists these investments, see if your investment is included: https:\/\/bit.ly\/2KJaNwc.<\/p>\n","protected":false},"featured_media":0,"template":"","deduction_tag":[550],"class_list":["post-15216","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>Land &amp; 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\/land-and-construction\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Land &amp; construction | Accountable\" \/>\n<meta property=\"og:description\" content=\"Land and buildings are not equal when it comes to depreciation! 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