Field help:
(2023)
I request for <%0100301%> to waive a loss carryback according to sect. 10d of the Income Tax Act (EStG) in the year 2022 and 2021.
If you made losses in 2023, you can request that a loss carryback from 2023 to 2022 and 2021 not be carried out.
The tax office then determines a corresponding remaining loss carryforward as of 31.12.2023. This can be taken into account in future years.
The loss carryback is an option:
(1) If you have made losses, the tax office will automatically carry back the full amount of these losses to the previous year. However, this only happens if corresponding positive income was earned in the previous year. If this is not the case, the tax office will also automatically issue a loss assessment notice.
(2) If you have incurred losses and do not want the automatic loss carryback, you can decline the loss carryback. A limitation as in previous years is no longer possible from 2022.
