Have a tax loss carryforward determined
Determination by the tax office of a remaining tax loss carryforward that can be offset against profits or income in future years.
How to proceed
- 1
File a tax return for the year in which a loss was incurred
Even if there is no obligation to file a tax return, for the purpose of determining the loss carryforward.
- 2
Notice Regarding the Separate Determination of the Loss Carryforward
Issued by the tax office.
- 3
Offsetting in subsequent years
Automatic deduction of positive income in subsequent years.
Responsible authority
The authority of your main place of residence is responsible.Find authority →
Fees
Varies by case
Processing time
approx. 2 months
Official: max. approx. 3 months
Online application
Online possible – at the responsible authority
Common mistakes
- • No request was made to recognize the loss carryforward, even though there was no obligation to file a tax return
- • Loss carryforward not taken into account in subsequent years because the tax assessment notice was not submitted
Common reasons for rejection
- • The required tax return for the year in which the loss occurred was not filed
You can usually file an objection against a rejection.
The essentials before applying
Who is eligible?
Taxpayers with negative income that could not be fully offset against other income for the same year.
Income limit
The limit varies by household and region – see the table at the responsible authority or in the application assistant.
Processing time
Nationwide: approx. approx. 2 months
Success rate
approx. 90.0 % (estimate)
Most common mistakes
- •No request was made to recognize the loss carryforward, even though there was no obligation to file a tax return
- •Loss carryforward not taken into account in subsequent years because the tax assessment notice was not submitted
Common reasons for rejection
- •The required tax return for the year in which the loss occurred was not filed
Alternatives
- Check related services in the application assistant
- Use social counselling before applying
If rejected
File a written objection within 30 days – with reasons why the decision is wrong and any missing evidence.