On buildings used for commercial purposes, except office buildings, an annual capital allowance of 4% is deductible. Machinery and equipment applied for commercial purposes are depreciated with a maximum of 25% each year applying the declining balance method.
Software can be written-off in the year of acquisition. The same applies for machinery and equipment with a purchase price of less than DKK 13,200 (2017).
Acquired intangible rights such as goodwill, know how, patents, trademarks, copyrights can be depreciated during a period of 7 years applying the straight-line method.