Shaker Der Komponentenansatz nach dem IDW Rechnungslegungshinweis - Massgeblichkeit für die Steuerbilanz?

Since the adoption of the German Accounting Law Modernisation Act (Bilanzrechtsmodernisierungsgesetz) in 2008 and the associated abolition of the expense provision according to § 249 (2) HGB (old version), the discussions regarding a component-based depreciation of tangible assets have been rekindled. In response, the IDW's Main Expert Committee has published an accounting note on the admissibility of component depreciation under commercial law. By applying a component-based depreciation, expenses can be represented more accurately than in comparison to a lump-sum depreciation. In 2011, the Federal Fiscal Court (Bundesfinanzhof, BFH) issued a controversial ruling in connection with the tax recognition of component depreciation. Assets of a wind farm are to be depreciated over the useful life of the wind turbine. A division of the wind farm into further components is rejected with a reference to the irrelevance of IAS/IFRS for the determination of taxable profits. On the one hand, the ruling neglects the fact that there are differences between the component approach under commercial law and the component approach under IAS 16, and on the other hand, the conformity of a component-based depreciation with generally accepted accounting principles need not be excluded from the outset. The question therefore arises as to whether component-based depreciation can also be applied to tax law in accordance with the IDW RH HFA and which requirements and regulations must be fulfilled for this. Furthermore, it is to be discussed to what extent a component-based depreciation offers potential for tax planning.