An investment premium is a national subsidy, by which certain operational investments are promoted to certain regions of Germany (assisted area).

Assisted area are Lands Berlin, Brandenburg, Mecklenburg-Western Pomerania, Saxonia, Saxonia-Anhalt and Thuringia after the area conditions from 3 October 1990.

Taxpayers in the sense of the income tax act and the which makes favoured investments in the assisted area, have requirement on investment premium.

Favoured investments are the acquisition and the production of new wear outable mobile economic goods of the fixed assets, those at least five years after its acquisition or production (five-period of a year)

1. to the fixed assets of an enterprise or a business premises in the assisted area belong,
2. in a business premises of an enterprise of the processing trade or an enterprise of the productionnear services in the assisted area remain,
3. in each year to any more than 10 per cent to be privately used

and so far it around Erstinvestitionen acts.

Legal basis for the requirement on investment premium is the capital investment grants act 2005, InvZulG 2005 from 30 September 2005, BGBl. I P. 2962.

The request for investment premium is to be placed with the tax office responsible for the taxation of the rightful one after the income. If an unincorporated firm or a community is rightful, then the request is to be placed with the tax office, which is responsible for the uniform and separate statement of the income. The request is to be placed after official form and be signed by the rightful one personally. In the request are the investments, for which an investment premium is stressed to specify so accurately that their statement is possible during a check.

The investment premium does not belong to the income in the sense of the income tax act. It does not reduce the fiscal initial costs and manufacturing costs and not the maintenance expenditures.

Articles in category "Investment premium"

We found here 10 articles.