Contribution does not lead to a reduction in depreciation
In contrast to a contribution, the contribution of an asset does not lead to a reduction in the assessment basis for depreciation of the asset.
If an asset is transferred from private assets to a partnership in return for the granting of a co-entrepreneurial position, this is a fully remunerated transaction in which the depreciation basis is not to be reduced, unlike in the case of a contribution. According to a decision by the Federal Fiscal Court, this also applies if the value of the transferred asset is not only credited to the fixed capital account, but also to a reserve account tied to the partnership as a whole.