Laptop for 1600 euro at 50% own use immediately write off without AfA?

As already written, I would like to write off my laptop in the tax declaration 2018. I use it to 50% private, so the question: can I write off the 800 euro immediately (1600/50% = 800 euro)? The limit was indeed increased, or I have to set the 1600 euro completely and write off over 3 years (of course, only the 50%).

To my knowledge, the limit value only applies if the total value is not exceeded. If this is exceeded, the percentage depreciation per annum applies, as usual.

The value of the asset amounts to over 800 euro… Thus, an immediate depreciation is not allowed as a low-value asset… The private share is irrelevant… The amount of the acquisition costs is authoritative.

The laptop is therefore write off.

In this case, the 800 euro net, so if I buy something for 950 gross… Can I write it off completely right?