The list of assets is a list of all assets used for business purposes with an acquisition cost of more than EUR 250 (net). Assets with acquisition costs of more than EUR 800 (net) can generally not be depreciated in the year of acquisition, but must be depreciated over their normal useful life.

Furthermore, all additions and withdrawals of assets must be listed and documented in the fixed asset register.

So that we can take possible depreciation into account in the annual financial statements, we need your asset register from the previous assessment period.

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