The tax depreciation of a therapy couch in germany is an important factor for the profitability of your practice. Find out here how you can optimize the tax depreciation of your therapy couch.
Table of Contents:
- Immediate Depreciation of Therapy Couches
- Linear Depreciation of Therapy Couches
- Justified Reduction of Depreciation Period
Basically, there are two ways to claim costs with the tax office. Which way is correct depends primarily on the net price (for those entitled to input tax deduction) or gross price (for small businesses) of the couch.
1. Immediate Depreciation (GWG – Low-Value Assets)
If the acquisition costs of your couch do not exceed the limit of 800 euros net (or 952 euros gross for those not entitled to input tax deduction), it is considered a GWG.
- Advantage: You can deduct the entire amount immediately and in full as operating expenses in the year of acquisition.
- Alternative: If the price is between 250 and 1,000 euros net, you can alternatively form a collective item that is depreciated over 5 years (pool depreciation).
2. Linear Depreciation (AfA – Depreciation for Wear and Tear)
If the therapy couch costs more than 800 euros net, it must be depreciated over its normal useful life.
- Electric Therapy Couches: Useful life usually 7 to 8 years.
- Hydraulic Therapy Couches: Useful life usually 10 years.
- Mobile Massage Tables / Portable Tables: Useful life usually 5 to 7 years.
3. Expert Tip: Justified Reduction
The stress on a couch can vary greatly. In therapies such as Bobath or Vojta, wear and tear due to active patient movements is often higher than during a pure wellness massage.
Justified Reduction: In such cases, a shorter useful life (e.g., 5 instead of 8 years) can often be argued to the tax office if the couch is subjected to particularly strong mechanical stress.
Note: For a legally sound tax assessment, you should always consult your tax advisor.
