Field help:
Was any negative income from a third country determined as of 31.12.2024?
Select "yes" if the notice of separate determination as of 31.12.2024 includes losses from a non-EU/EEA country.
Such losses may only be considered if they have been explicitly determined by the tax office. The most recent determination notice is decisive.
Losses from so-called third countries (countries outside the EU and EEA) are subject to special tax restrictions (§ 2a EStG). They can generally only be offset against certain positive income from the same country.
Examples of affected income:
- Losses from renting property in a non-EU/EEA country
- Losses from an investment in a company in a third country
- Losses from a foreign branch
Important: Without a corresponding determination notice, these losses cannot be considered in the tax return for 2025.
