Closing down a company, what to do with depreciations?

It depends... Were you subject to VAT?

If you were exempted from VAT, then you don't really need to do anything. Those items are still in your accounts at value X, unless they actually deviate drastically from value X, in which case you should sell them to yourself at their realistic value. This will increase your profit.

If you are subject to VAT, you always have to sell to someone else or to yourself at a market value. Anyway, that's the easiest way, if I remember correctly from my former accountant :)

Yes, I am subject to VAT! Wouldn't it be best to sell it to myself at the price that still has to be written off?

Or do I really need to check what the products (technology) are still worth?

There is also a product for which only about 40 euros needs to be depreciated because it was not a 100% professional purchase, while the product is still worth a few hundred euros when used.

Yes, whatever still needs to be written off will be fine because you want to correct the vAT. And indeed, for the professional use part, it will be more relevant to sell for what still needs to be entered in the accounts, i.e. what still needs to be written off.Thanks for the answers! I closed my company a few days ago and sold all the depreciations to myself for the amount still to be depreciated.