0. Interdisciplinary environmental innovation;

1. Circular economy;

2. Food supply and agricultural production;

3. Mobility;

4. Climate and air;

5. Land use;

6. Urban environments

Order of the State Secretary for Infrastructure and the Environment amending the 2009 Designation Order on random depreciation and investment allowance for environmental investments (establishing the 2017 Environment List)

The definitions of the operating assets given in the Annex to the 2009 Designation Order on random depreciation and investment allowance for environmental investments may contain technical regulations. An operating asset that meets the definition may be eligible in 2017 for the random (tax-related) depreciation for environmental investments and/or (tax-related) investment allowance for environmental investments. The environment list is updated annually. To that end, the annex to this amendment order is replaced.

Every operating asset is briefly described in the environment list. In general terms, the definition always consists of three main parts:

- name of the operating asset;

- application of the operating asset;

- the basic elements making up the operating asset.