If the taxpayer in the years before Ansparrücklagen formed "into the blue" and would be given the investment with a significant expansion of the combined operation, he must make sufficient probable that these are likely made , the FG Munich v. Decision 02/10/2010 - 8 V 3761/09).
background:
can Pursuant to § 7g Section 1 ITA deduct taxable for the future acquisition or manufacture of a wearable mobile asset of fixed assets reduce profit by up to 40 percent of the estimated purchase price or production cost (investment deduction amount). Precondition, among other things, that the taxpayer intends to favored asset is expected within the investment period of 3 years to create.
The FG Munich further said:
The conditions of the investment deduction shall broadly reflect those of the predecessor § 7g (tax break). Considers that the case law can therefore be used to fill the legislative wording. After that, according to the objective circumstances of the disputed facts of the alleged investment deduction, a sufficiently concrete terms (serious) investment projects are based on (BFH, Order of 9.4.2009 - IV B 114/08, with further references). This decision requires a forecast from the perspective of the respective balance sheet date on the future investment performance of the taxpayer. After std. Consistent holdings for a positive prognosis - ie, the affirmation of the condition "likely" - with a Start-up operation but also with a substantial Extension of such a regular basis to demand that at least the main operating bases on the relevant date, have already been ordered binding (see, BFH, Judgement of 04.25.2002 - IV R 30/00). This Court agrees with the principles this Panel in order to prevent abuse of the tax benefits through to speak "into the blue" formed Ansparrücklagen. By these standards will appear in case of dispute, planned investment is not sufficiently specific. Having in previous years for planned investment reserves - had been formed into the blue and now - according to the above standards some are broken again (10 laptops and 10 cars at a plant that is operated primarily by the two apparent interest) must be made within the required overall view of the concrete again planned purchases rather more demanding. However, the applicant has presented nothing that would substantiate the disputed investments adequately, such as a binding order.
Source: NCA has database
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