Movable assets

Movable assets are all physical goods and property that can be transported or relocated without damage. In commercial real estate, this includes office furniture, production machinery, technical equipment, stock, and operational fixtures found within a property.

They differ fundamentally from immovable property such as buildings and land. When leasing or purchasing commercial space, movable assets must be explicitly listed and valued separately, as they are not automatically included in the real estate transaction. Their valuation and tax treatment may differ significantly from that of real property.