DE Teilwertabschreibung
Teilwertabschreibung nach §6 Abs.1 EStG / §253 HGB und Wertaufholungsgebot -- StB/HGB-Regeln, Buchwertentwicklung, QWeb-Nachweis
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Write-downs to fair value and reversals, tax balance sheet and HGB side by side
One valuation per balance sheet date: the write-down when allowed or required, the reversal up to amortised cost, and the depreciation on the remaining value
Record the asset with cost, acquisition date and useful life, then one valuation per balance sheet date with the fair value and whether the decline is expected to be permanent. The module carries the book value forward in two columns. Tax balance sheet: a write-down needs a permanent decline and the election to use it (§ 6 Abs. 1 Nr. 1 and 2 EStG). HGB: fixed assets are written down when the decline is permanent, current assets always (§ 253 Abs. 3 and 4 HGB). If the value rises again, the reversal goes up to the amortised cost; after a write-down, depreciation continues on the remaining value.
Key features
Assets
Fixed or current asset with inventory number, cost, acquisition date, useful life and the yearly depreciation.
Valuation per date
Balance sheet date, fair value, permanent decline and the tax election; one valuation per asset and date.
Tax balance sheet
Write-down only with a permanent decline and the election, reversal when the value rises again.
HGB
Fixed assets written down with a permanent decline, current assets always; reversal when the reason has gone.
Reversal cap
Book value never above the amortised cost on the valuation date.
Remaining value
After a write-down, the yearly depreciation continues on the remaining value over the remaining life.
Totals
Book values of the last valuation, cumulated write-downs and reversals per asset; the next valuation is created with one click.
Reports
Evidence report per asset and a notes disclosure for the write-downs.
Screenshots
Odoo 19.0 in German with the seeded data of a brewery inn with hotel in Bamberg (no demo data); the same screens apply to Odoo 18.0 and 20.0.
1. Assets
Brewing plant, bottling line, cold store, hop and malt stock and securities with their latest book values.
2. Asset with its valuations
Bottling line: write-down at the end of 2024 and reversal at the end of 2025.
3. Write-down
Permanent decline: tax write-down with the election, HGB write-down required.
4. Reversal
Hop stock: the value rose again, reversal up to the cost.
5. All valuations
Valuations of all assets by date.
Why this app
✓ Tax and HGB values are kept apart in every valuation.
✓ The reversal can never exceed the amortised cost.
✓ Depreciation after a write-down continues correctly.
✓ The evidence report documents each date.
Get started
Asset
Enter cost, date and useful life.
Valuation
Add the fair value at the balance sheet date.
Review
Check the tax and HGB columns.
Report
Print the evidence and the notes disclosure.
Questions
Does the module post the write-down?
No. It computes and documents the values; the posting stays in your accounting.
Can I value current assets?
Yes. Choose current asset as the type; HGB then requires the lower value.
Auf Deutsch
DE Teilwertabschreibung führt je Wirtschaftsgut und Bilanzstichtag den Buchwert nach Steuerbilanz und Handelsbilanz fort: Teilwertabschreibung bei voraussichtlich dauernder Wertminderung, außerplanmäßige Abschreibung nach § 253 HGB, Wertaufholung bis zu den fortgeführten Anschaffungs- oder Herstellungskosten und Restwert-AfA.
- Anlage- und Umlaufvermögen mit AK/HK und Nutzungsdauer
- Bewertung je Stichtag mit beizulegendem Wert
- Steuerliches Wahlrecht und dauernde Wertminderung
- HGB-Pflicht für Anlage- und Umlaufvermögen
- Wertaufholung bis zu den fortgeführten AK/HK, Restwert-AfA
- Nachweis und Anhangangabe als PDF
Specifications
- This page: Odoo 19.0 (also available for Odoo 18.0 and 20.0), Community and Enterprise
- License: OPL-1
- Languages: German
- Depends on: base
- User interface labels in German
- Author: Pokutsoft, pokutsoft.com
- Support: support@pokutsoft.com
Update date: 2026-10-30 · Version: 19.0.1.0.14
User guides (PDF)
Related modules
DE Sachzuwendungen §37b
50€-Geschenkegrenze (bis WJ 2023 35€) §4 Abs.5 Nr.1 EStG, §37b-Pauschalsteuer 30% + SolZ + KiSt, 10.000€-Höchstbetrag und Anmeldung-Aggregation
DE Anhang & Lagebericht
Größenklassen-gesteuerter Anhang (§284-288 HGB) + Lagebericht (§289 HGB) mit Pflichtangaben-Checkliste
DE Anzahlungsrechnungen
Anzahlungspläne, Abschlagsrechnungen und Schlussrechnung mit korrekter USt-Absetzung nach §13 Abs.1 Nr.1a UStG (19%/7%)