In German tax law, when it comes to the depreciation of low-value assets, the taxpayer has two options:

Main practice is the immediate depreciation of low value assets with a value up till, or equal to, €410 until 31^st December 2017. The threshold is raised to €800 from 1^st January 2018. These amounts are net value, so the amount including VAT is €487.90 and €952.

Alternatively, assets with costs of acquisition between €150 and €1,000 can be pooled in a collective item. This item is subject to straight-lined depreciation over five years. Additional assets are added to the item, while low value asset disposals are disregarded for accounting purposes. The lower limit for recognition of a collective item will rise to €250 from 1^st January 2018.

As a result, some taxpayers might be advised to postpone investments of up to €800 to 2018. The pooling method might become less lucrative in 2018.