How are furniture written off

Calculate depreciation for furniture and kitchens in gastronomy

From a value of more than € 800 from January 2018, all assets are not depreciated immediately, but linearly according to an depreciation table. We have noted the most important items in the 'Furniture and Kitchen Tax Depreciation and Kitchen Technology' items in the catering trade so that you can calculate the depreciation

Gastronomy furniture in tax depreciation

For the hospitality industry, the Federal Ministry of Finance has developed a depreciation table for tax depreciation through depreciation, according to which the useful life of the individual goods and the straight-line depreciation formula is defined according to the depreciation rate.

What does straight-line depreciation mean and is straight-line depreciation calculated?

In the case of straight-line depreciation, the impairment is not written off immediately, but from an amount of € 800 over equal amounts over a fixed period of time. You take the rated value of the good and divide it by the useful life. You already get the depreciation amount. The depreciation rate is the useful life converted as a percentage per year.


Example calculate depreciation, e.g. for beds

Here is an example of how to calculate the depreciation for beds according to the depreciation table below.

Imputed depreciation according to the formula

Purchase price = € 10,000, useful life t = depreciation period = 10 years.

  • € 10,000: 10 years = € 1,000, i.e. for 10 years, € 1,000 will be written off for tax purposes from the purchase price

Table according to Section 7 (1) EStG AfA table for the "hospitality industry" sector. The asset is linked to the manufacturers and suppliers, so that you can also go from here comfortably start price inquiries can.


Depreciation table Depreciation of the 'furniture catering' or depreciation kitchen, technology and other

Tip: Buy hotel & catering furniture

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* Note - rather use the phrase for carpets, as the tax offices often categorize the runners to the bridges 


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