You may wish to devote some attention to whether 2015 or 2016 would be the better year for your capital expenditure, as exceeding the investment cap of € 309,693.00 (2015) will inevitably cause your small-scale investment allowance entitlement to lapse in its entirety. It may therefore make sense for you to defer your planned capital expenditure to 2016 if you are already close to maxing out your 2015 “quota”.
Capital expenditure: 2015 or 2016?
