Proportionate deductions on account of a partial exemption

Reductions in business assets, business expenses, disposal costs or income-related expenses that are economically connected with income from equity, mixed or real estate funds may not, irrespective of the assessment period in which the increases in business assets or the income arise, be deducted in determining the income to the percentage extent to which a partial exemption applies to the income. The same applies where, in determining the income, the value of the business assets or of the share in the business assets, or the acquisition or production cost or the value taking its place, is to be taken into account as a reduction. For the application of the first and second sentences, the intention to realise increases in business assets or income from equity, mixed or real estate funds suffices.