Hi all,
I am installing (replacing an existing) a completely new kitchen in a rental apartment I own. I understand that the Einbauküche is now treated as a single unit and as it will cost over €800 it must be depreciated over the lifetime (I believe 10 years?) of the whole kitchen even if it is a replacement.
One question I have though.....how are the rules around free-standing appliances that are not built in? For exmple, a washing machine, dishwasher or fridge/freezer that are in the kitchen, but not built into the kitchen? I prefer free-standing appliances for ease of access and replacement when they later break. Can such free-standing appliances be considered separate to the built-in kitchen and thus immediately deducted at full value in the current tax year?