I'm currently completing my tax return for 2017 and 2018 retrospectively. I bought a new notebook in December 2017, which was then above the 410 limit, which is why I have to write it down over 3 years.
However, the limit was raised to 800 euro in 2018 and my notebook is underneath.
Can I now state the first partial amount for December 2017 in the 2017 tax and the rest in 2018 or do I still have to write off over 3 years?
No, it is only relevant which limit applied when the purchase was made.
however, the 410 euro relate to the net amount.