Truck depreciation in Germany: 9-year AfA, straight-line or declining balance, § 7g allowance, e-trucks (§ 7c), used trucks, book value on sale – examples.
A truck is the most expensive piece of equipment in any fleet – and, for tax purposes, one of the most interesting. How long it is depreciated, which method pays off when, what applies to used vehicles, and what happens to the net book value (Restbuchwert) on sale can make a five-figure difference in the annual accounts. Here is an overview of the rules, with worked examples. This article does not replace tax advice; the figures apply to Germany as of 2025 and should be checked with your tax advisor.
The German Federal Ministry of Finance sets the ordinary useful life (betriebsgewöhnliche Nutzungsdauer) for general-purpose fixed assets in the AfA table (AfA-Tabelle, the official German depreciation schedule). For commercial vehicles, the following applies:
The table is a guideline, not a requirement: anyone able to prove a shorter useful life – multi-shift operation, high annual mileage, use in construction or waste disposal – may apply it. The tax office requires a plausible justification for this; 6 years instead of 9 for a tractor unit covering 150,000 km a year is regularly accepted.
The acquisition costs (net purchase price plus delivery, registration, bodywork and initial equipment) are spread evenly over the useful life. In the year of acquisition, depreciation is calculated to the exact month.
Example: A tractor unit, €120,000 net, acquired on 1 April, useful life 9 years. Annual depreciation (AfA) is €13,333; in the first year, 9/12 of that = €10,000. After five years, the vehicle is carried in the books at a net book value (Restbuchwert) of around €63,000.
Declining-balance depreciation (degressive AfA) under § 7 (2) EStG (German Income Tax Act) has repeatedly been allowed on a temporary basis: for acquisitions between April 2024 and the end of 2024, at up to 20% (no more than twice the straight-line rate); for acquisitions between July 2025 and the end of 2027, at up to 30% (no more than three times the straight-line rate). It is calculated on the net book value each time; switching to the straight-line method is possible at any time and makes sense in the later years.
Example: The same tractor unit, €120,000, acquired in July 2025, declining balance at 30%: year 1 (6/12) €18,000, year 2 €30,600, year 3 €21,420. After three years, around €70,000 has been depreciated – under the straight-line method it would be €30,000. Declining-balance depreciation shifts the tax burden to later years; it pays off for businesses with high profits in the year of acquisition.
Businesses with profits of up to €200,000 in the previous year can claim, in addition to regular depreciation, a special depreciation allowance (Sonderabschreibung) of a total of 40% of the acquisition costs within the first five years, provided the vehicle is used for business purposes at least 90% of the time. Even before the purchase, an investment deduction reserve (Investitionsabzugsbetrag, a profit-reducing reserve for planned investments) of 50% of the planned acquisition costs can be formed; it must be reversed through the investment within three years.
Example: An 18-tonne box truck, €90,000, business profit €150,000. Investment deduction reserve of €45,000 in the previous year, special depreciation of €36,000 plus straight-line AfA in the year of acquisition – more than half the purchase price is written off for tax purposes before the vehicle is a year old.
For purely electric vehicles acquired between July 2025 and the end of 2027, an arithmetically declining depreciation schedule applies: 75% in the year of acquisition, then 10%, 5%, 5%, 3% and 2% in the following years – regardless of the month of acquisition. An e-truck costing €300,000 is therefore depreciated by €225,000 in the first year. Alongside subsidy programmes and toll exemption, this rule is the strongest tax argument for the e-truck.
For used vehicles, the remaining useful life is estimated based on age, mileage and condition. It is common to reduce the useful life given in the table by the vehicle's age, but to apply a residual period of at least two to three years. A five-year-old truck is therefore depreciated over roughly four more years, a twelve-year-old truck over two to three years. Declining-balance depreciation and special depreciation under § 7g also apply to used vehicles; the special depreciation under § 7c applies only to new electric vehicles.
Example: A used semi-trailer, 6 years old, €25,000 net. Table useful life of 11 years minus 6 years = 5 years remaining useful life, straight-line depreciation of €5,000 per year.
On sale, the net book value (Restbuchwert) is written off. If the sale proceeds exceed it, a taxable book gain arises (the hidden reserves are realised); if they fall short, a book loss arises, which reduces profit. That makes the timing of the sale a tax question: anyone who has depreciated quickly using the declining-balance method or special depreciation will almost always sell above book value and have to pay tax on the gain.
Example: A tractor unit, depreciated on a straight-line basis, net book value after 5 years €63,000. Sale for €45,000 net → book loss of €18,000. If it had been depreciated on a declining-balance basis, net book value €35,000 → book gain of €10,000. On top of that, VAT applies to every sale: 19% domestically, exempt for intra-Community supply to businesses with a VAT ID and for export to third countries – provided there is complete documentation. Which documents are required is covered in the guide important documents for selling a truck, and the legally sound process in the guide selling a truck.
Tax depreciation has nothing to do with market value. A truck is written down to zero for tax purposes after 9 years, but on the market it is still worth, depending on type, €15,000 to €40,000 – more for tippers, roll-off tippers and low-loaders, less for standard Euro 6 tractor units. Anyone who knows the market value can plan the replacement date better: the loss in value is highest in the first three years (typically 40 to 50% for a truck, less for a trailer), then flattens out, and in export markets (see exporting used trucks) even older vehicles still fetch a price. The current market value is provided by the free valuation based on real sales – also useful for the accounts if the net book value is clearly above the market value (Teilwertabschreibung, a write-down to the lower fair value). truckoo markets entire fleet disposals via the sell your fleet page; individual vehicles via sell your truck with truckoo, with binding bids from vetted dealers in more than 34 countries.
With leasing there is no depreciation: the lease instalments are operating expenses, and the vehicle is carried on the lessor's balance sheet. That preserves liquidity and balance-sheet ratios but forgoes special depreciation, the investment deduction reserve and the later sale proceeds. With hire purchase and finance purchase, the vehicle belongs to the business and is depreciated, and interest is an operating expense. For businesses that can use the 40% special depreciation allowance, buying is usually more attractive for tax purposes; for growing fleets with tight liquidity, leasing is preferable.
According to the AfA table, 9 years for trucks and tractor units, 11 years for trailers and semi-trailers, 6 years for cars and vans registered as passenger cars. A shorter useful life is possible with justification (mileage, use).
Over the estimated remaining useful life: the table useful life minus the vehicle's age, with a minimum of two to three years. Acquisition costs are the net purchase price plus incidental costs.
For acquisitions between July 2025 and the end of 2027, at up to 30% of the net book value (no more than three times the straight-line rate); for acquisitions between April and December 2024, at up to 20%. Outside these periods, only straight-line depreciation is allowed.
The net book value is written off; the difference to the sale proceeds is a book gain (taxable) or a book loss (profit-reducing). VAT also applies, except for VAT-exempt intra-Community supply or export.
Yes, the special depreciation allowance under § 7g EStG applies to new and used movable business assets, provided the previous year's profit did not exceed €200,000 and the vehicle is used for business purposes at least 90% of the time.
Gabriel Böhm is Managing Director of truckoo GmbH, the digital platform that is redefining commercial vehicle trade in Europe. With a passion for innovation and efficiency, he shapes the strategic direction and drives operational excellence to connect sellers and buyers smarter, faster and more transparently.
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