Field help:
Has the tax office determined a remaining loss carryforward for <%0100301%> as of 31.12.2024?
Select "yes" if the tax office determined a remaining loss carryforward for you in the loss determination notice as of 31.12.2024.
A loss carryforward occurs when there were more losses than positive income in a previous year and these losses could not be fully offset. The remaining amount is determined separately by the tax office and carried forward to the following years (§ 10d EStG).
This determined loss can be offset against positive income in the tax year 2025, thereby reducing the tax.
Example: In the year 2024, a loss of 6.000 Euro was incurred, but only 2.000 Euro could be offset against positive income. The tax office determines the remaining 4.000 Euro in a loss determination notice. This amount can reduce the tax in the year 2025.
Important: You can find out if there is a loss carryforward in the "Notice of the separate determination of the remaining loss carryforward". The most recent determination notice is decisive.
