Objective: Decentering is a process in which a shift in perspective is undertaken towards an observer-like, non-judgmental stance towards self-related thoughts and feelings. In patients with depression, improving decentering abilities reduces the probability of relapse. However, it is important to clarify the causes for different decentering abilities. Hence, the role of affective components, aspects of attention, perspective taking and cognitive skills for decentering abilities remain to be elucidated. Method: In the present investigation decentering, depressiveness and attention attributes were measured in 60 individuals using standardized questionnaires. Cognitive skills were indicated by IQ measures, and judgments on cognitive abilities were specified on a 6-point Likert-scale. Perspective-taking abilities were measured by reaction times and error-rates using a paradigm that required referring to different perspectives during performance. Results: Data reveal negative associations between decentering, depressiveness and an inflexible self-attentive focus. Although IQ and IQ-judgments were associated as expected, no association was detected between decentering and IQ. Only one decentering factor was related to reaction times in a condition of the perspective-taking paradigm. Conclusions: We conclude that affective components and aspects of self-focused attention play a significant role for decentering abilities as opposed to more basal cognitive abilities.