Field help:
Should the loss carryback to the years 2024 and 2023 be waived in accordance with section 10d EStG?
Select "yes" if the loss from the year 2025 should not be carried back to the years 2024 and 2023.
If you incurred a loss in the year 2025, the tax office will generally automatically offset it against positive income from the two previous years (§ 10d EStG). This can reduce the tax for previous years retrospectively, resulting in a refund.
If you do not want this – for example, because it offers no or only a minor benefit – you can waive the loss carryback here. The loss will then not be offset against previous years but will be fully carried forward to the coming years (loss carryforward) and offset against future income.
Note: The loss carryback is legally limited in amount. Partial limitation has not been possible since 2023. You can only choose between a full carryback or a full waiver.
