SteuerGo FAQs

Field help: (2023) Losses carryforward from the uncollectibility of receivables (sect. 20 para. 6 sentence 6 Income Tax Act (EStG))

Enter here the remaining losses from the uncollectibility of capital receivables. This includes

• Losses from the total or partial uncollectibility of capital receivables,
• Losses from the write-off of valueless assets,
• Losses from the transfer of valueless assets to a third party or
• Losses from any other loss of assets.

These losses can only be offset against income from capital assets up to the amount of 20.000 Euro. Losses that have not been offset can be carried forward to subsequent years and offset against income from capital assets in the amount of 20.000 Euro each.