I started my own business in March 2021 (as a freelancer). I've read that in 2021 laptops will no longer have to be depreciated over 3 years, but that the useful life for computers has been reduced from 3 years to 1 year.
Does that mean I can completely write off a laptop I buy in July 2021 right away? (In my case, it's a Macbook for 2,129.00 euro - excluding VAT. It's 1,789.08 euro.)
So can I write off 1,789.08 euro immediately? Or can I only partially write off the laptop because, for example, I won't buy it until July… Or, for example, because I was only self-employed from March? Or does none of that matter?
This can be written off in full immediately from 2021, regardless of the date of purchase.
