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Geringwertiges Wirtschaftsgut (GWG)
Mouse, headset, docking station or an inexpensive smartphone: many IT purchases are low-value assets. This simplifies depreciation but raises questions on decommissioning. This entry explains the value limits, the pooled account as an alternative and what applies when selling used devices.
In brief
A low-value asset (GWG) is a movable, depreciable and independently usable fixed asset whose net acquisition cost is at most 800 euros. Under § 6 para. 2 EStG, such assets may be deducted in full as a business expense in the year of acquisition. For IT decommissioning this means: many devices are on the books at zero euros at the time of sale but still have a market value.
The value limits at a glance
| Acquisition cost (net) | Treatment (as of 10/2026) |
|---|---|
| up to €250 | Immediate deduction as a business expense, no special records |
| €250.01 to €800 | Immediate write-off as a GWG; the asset must be identifiable in a register or in the bookkeeping |
| €250.01 to €1,000 | Alternatively: pooled account under § 6 para. 2a EStG, released evenly over five years; choice uniform for all assets of a financial year |
| over €800 or over €1,000 (pooled account) | Depreciation over the useful life (AfA) |
Planned increases of the limits have not been implemented so far. The 800-euro limit has applied since 2018. Check before the annual financial statements whether anything has changed.
What counts as "independently usable"?
A GWG must be usable on its own. A notebook meets this. For accessories it is more difficult: peripherals such as monitors, keyboards or printers only work together with a computer and therefore, according to case law, generally do not count as independently usable. Since 2021 there has been a further simplification for computer hardware: for computers and peripherals as Digital business assets a useful life of one year, regardless of price. The borderline questions therefore play a role less often in practice.
GWG and pooled account when decommissioning
- Residual book value of zero: An immediately written-off GWG no longer appears on the books with a value. Sales proceeds are therefore income in full.
- Pooled account remains unchanged: If a device leaves a pooled account, for example through sale or scrapping, the pooled account is not reduced. It continues to be released on schedule over five years.
- Document the disposal: For GWG as well, you should record when and how a device was retired. For devices with data, the erasure certificate is part of this.
How depreciation and market value are related for notebooks is explained by our guide Laptop written off? Why it’s still worth money. For the difference between book value and market value, see also Residual value of IT hardware.
Rule of thumb: written off does not mean worthless. Even a GWG with a book value of zero can still bring in money when sold.
This entry gives a general overview and does not replace tax advice.
GWG and Second IT
Second IT buys used IT hardware at market-based prices – regardless of how it stands in your books. Before remarketing, all devices are erased with Blancco, with a digitally signed erasure certificate per device. This gives you the data protection proof for the asset disposal as well. More on inventory analysis and market valuation.
Frequently asked questions about low-value assets
What is the GWG limit in 2026?
The limit for immediate write-off is 800 euros net. The range of 250.01 to 1,000 euros net applies to the pooled account. Both values have been unchanged since 2018 (as of 10/2026).
Is a smartphone a low-value asset?
If the net acquisition cost is at most 800 euros, it can be written off immediately as a GWG. Whether more expensive smartphones fall under the one-year rule for digital assets is disputed in the specialist literature. Clarify the classification with your tax advisor.
Do I have to pay tax on a sold GWG?
The sales proceeds are operating income and subject to normal taxes. Because the book value is generally zero, the entire proceeds are recorded as income. VAT questions depend on the individual case.
What is the difference between a GWG and a pooled account?
A GWG is written off immediately and in full in the year of acquisition. A pooled account, by contrast, is released evenly over five years. The choice applies uniformly to all assets of a financial year. If a device leaves the pooled account, it is not reduced.
Is a monitor a low-value asset?
Generally not. Monitors, keyboards and printers only work together with a computer and, according to case law, mostly do not count as independently usable. In addition, since 2021 the tax authorities allow a useful life of one year for computers and peripherals.
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