{"id":3551,"date":"2022-12-23T10:00:35","date_gmt":"2022-12-23T09:00:35","guid":{"rendered":"https:\/\/bluecapital.dk\/?p=3551"},"modified":"2024-02-08T13:08:07","modified_gmt":"2024-02-08T12:08:07","slug":"ny-lov-om-afskrivning-paa-ejendomme-er-vedtaget","status":"publish","type":"post","link":"https:\/\/bluecapital.dk\/ny-lov-om-afskrivning-paa-ejendomme-er-vedtaget\/","title":{"rendered":"NY LOV OM AFSKRIVNING P\u00c5 EJENDOMME ER VEDTAGET"},"content":{"rendered":"<div class=\"wpb-content-wrapper\"><p>[vc_row][vc_column width=&#8221;1\/1&#8243;][vc_column_text uncode_shortcode_id=&#8221;567024&#8243;]<strong>Den nyudn\u00e6vnte regeringen satte en ny lov til hastebehandling med henblik p\u00e5 at s\u00e6tte afskrivningssatsen for bygninger\/installationer ned med 1 %. <\/strong><strong>Lovforslaget er vedtaget 22. december 2022. L\u00e6s loven\u00a0<span style=\"text-decoration: underline;\"><a href=\"https:\/\/www.ft.dk\/samling\/20222\/lovforslag\/l4a\/index.htm\">her:<\/a><\/span><\/strong><\/p>\n<p>&nbsp;<\/p>\n<p>Med loven \u00e6ndres de skattem\u00e6ssige afskrivninger p\u00e5 erhvervsejendomme, hvorefter\u00a0afskrivningssatsen for bygninger\/installationer fra og med 2023 bliver sat ned fra 4 % til 3 %.<\/p>\n<p>\u00c6ndringen\u00a0g\u00e6lder kun for ejendomme, der k\u00f8bes i 2023 eller senere. Ejendomme, der er erhvervet f\u00f8r 2023, kan stadig anvende afskrivningssatsen p\u00e5 4 %. \u00c6ndringen har begr\u00e6nset indflydelse p\u00e5 Blue Capitals fremtidige projekter, og vi har\u00a0siden sommeren 2022 antaget lovens implementering i vores budgetforuds\u00e6tninger.<\/p>\n<p><strong>Kort om afskrivning p\u00e5 ejendomme og installationer<\/strong><\/p>\n<p>Som udgangspunkt kan du afskrive p\u00e5 bygninger, der anvendes til erhvervsm\u00e6ssige form\u00e5l \u2013 dog med undtagelse af bygninger der udlejes til beboelse eller anvendes til fx kontor eller l\u00e6geklinikker mv. Du kan ikke afskrive p\u00e5 grunde. Der kan dog godt afskrives p\u00e5 s\u00e6rlige installationer i fx kontorbygninger, selvom der ikke kan foretages afskrivning p\u00e5 bygningen.<\/p>\n<p>If\u00f8lge de g\u00e6ldende regler pr. 1. januar 2023 kan bygninger og installationer \u00e5rligt skattem\u00e6ssigt afskrives med 3\u00a0% af anskaffelsessummen fra og med det \u00e5r, hvor de bliver taget i brug til erhvervsm\u00e6ssige form\u00e5l.<\/p>\n<p><strong>Yderligere informationer<\/strong><\/p>\n<p>Hvis du \u00f8nsker r\u00e5dgivning eller assistance i forbindelse med skattem\u00e6ssige afskrivninger eller ejendomsbeskatning, er du velkommen til at kontakte Blue Capital A\/S \u2013 vi sidder klar ved telefonen\u00a0 p\u00e5 telefon 7070 2043.[\/vc_column_text][\/vc_column][\/vc_row]<\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>Den nyudn\u00e6vnte regeringen satte ny lov til hastebehandling med henblik p\u00e5 at s\u00e6tte afskrivningssatsen for bygninger\/installationer ned med 1%&#8230;<\/p>\n","protected":false},"author":11,"featured_media":3807,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[33],"tags":[],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v22.5 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>NY LOV OM AFSKRIVNING P\u00c5 EJENDOMME ER VEDTAGET &#187; 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