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Monitors, docking stations, inexpensive notebooks: many IT purchases fall between 250 and 1,000 euros. For these assets, tax law has a simplification, the collective item. It has a peculiarity that often comes as a surprise when the devices are later sold or disposed of.

How the collective item works

Instead of depreciating each asset individually over its useful life, the collective item combines all assets of a year within the stated price range. The sum of the acquisition costs is written off evenly over five years. An example without market prices: if the acquisition costs of all assets in a year's collective item total X euros, each of the five years reduces profit by one fifth of X.

The option is important. A company decides uniformly for each fiscal year whether, for assets between 250 and 800 euros, it uses immediate write-off as a low-value asset (GWG) or forms the collective item. Doing both at the same time for the same group is not possible.

The limits at a glance

Acquisition cost (net)	Possible treatment
up to 250 euros	immediately as an operating expense
over 250 up to 800 euros	GWG with immediate write-off or collective item (uniform option)
over 800 up to 1,000 euros	collective item or normal depreciation over the useful life
over 1,000 euros	normal depreciation over the useful life

For computer hardware, there is also the option of applying a useful life of one year. More on this in the entry Digital assets (1-year AfA). Which variant makes sense for your company is something to clarify with your tax advisor; this entry does not replace tax advice. The limits have applied at this level since 2018 (as of: 10/2026).

What applies when selling decommissioned devices

The law expressly states: if an asset leaves the business assets, the collective item is not reduced (§ 6 Para. 2a Sentence 3 EStG). For IT decommissioning this has two consequences:

• The collective item continues to be written off on schedule over the five years, even if the devices were sold or disposed of long ago.
• Sales proceeds are normal operating income. A residual book value is not written off for this, unlike with an individually recorded Asset disposal.

For documentation, proof of whereabouts and data erasure of the devices is therefore often sufficient. Why even fully depreciated devices can still have a market value is explained in our guide Useful life of laptops and residual value.

Collective item and Second IT

Devices from a collective item can also still generate proceeds when sold. Second IT values decommissioned hardware using a database, buys it at market-based prices, and provides a digitally signed erasure certificate for every device. That way you have documentation for accounting and data protection in one. More on the inventory analysis and market valuation.

Frequently asked questions about the collective item

Which assets does the collective item apply to?

For depreciable, movable, and independently usable fixed assets with acquisition costs of more than 250 up to 1,000 euros net. Typical IT examples are monitors, docking stations, or simple notebooks.

Can I remove a sold device from the collective item?

No. The collective item is not reduced when individual assets leave and continues to be written off over five years. The sales proceeds are recorded as operating income.

Do I have to list the assets in the collective item individually?

For tax purposes, no individual register is required, but the receipts must be retained. For IT security and data protection, a device list with serial numbers still makes sense so that you can assign erasure and whereabouts records.

What is the difference between a GWG and a pooled account?

A low-value asset (GWG) is deducted in full immediately in the year of acquisition. A collective item is written off over five years. In the price range where both are possible, you decide uniformly for each fiscal year which route to use.

How long does a collective item run?

Five years, at 20% per year. This applies regardless of the actual useful life of the devices. Even if devices are sold or disposed of early, the collective item continues to be written off on schedule.