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Verluste

 


What is a donation carryforward?

Donations and, if applicable, membership fees to promote tax-privileged purposes can be deducted as special expenses up to 20 percent of the total income. If your donation exceeds this maximum amount, the excess amount is carried forward to the next year and considered within the maximum amount. This is known as a donation carryforward. The donation carryforward is unlimited in time and continues until the entire donation amount has been offset.

The tax office issues you with an assessment notice each year for the amount not yet taken into account.

What is a donation carryforward?


Loss carryforward and loss carryback: How do they work?

Losses or negative income can be claimed for tax purposes to reduce the tax burden. In principle, losses are first offset against positive income in the same year. If losses remain, there are two options: loss carryback and loss carryforward.

(1) Loss carryback to the previous year

Negative income that cannot be fully offset in the year the loss occurs can be carried back to the previous year. The following limits apply:

  • Until 2023: Loss carryback up to 1,000,000 Euro for single persons and up to 2,000,000 Euro for joint assessment.
  • For 2020 and 2021: Due to the Corona crisis, the loss carryback was increased to a maximum of 10,000,000 Euro or 20,000,000 Euro for joint assessment.
  • From 2022: The loss carryback can now be applied over two years permanently. The amount limits of 10,000,000 Euro or 20,000,000 Euro apply until the end of 2023. From 2024, the old limits (1,000,000 Euro or 2,000,000 Euro) apply again.

Important: The loss carryback must be applied for in the tax return. Since 2022, it is no longer possible to carry back only part of the loss. It is only possible to waive the carryback entirely to use the loss in subsequent years.

(2) Loss carryforward to the following year

Losses that could not be offset after the loss carryback or in the year the loss occurred are carried forward to the following year.

  • Up to 1,000,000 Euro (for single persons) or 2,000,000 Euro (for joint assessment) the losses are deducted from the total income.
  • Exceeding amounts: For higher loss amounts, only 60% of the remaining total income can be deducted.
Current developments:
  • 2024 to 2027: The limit for the exceeding loss carryforward will be increased to 70% to improve tax relief.
  • From 2028: The old regulation applies again, allowing 60% of the total income to be used for the loss deduction.
Corona-related adjustments:

Due to the economic impact of the Corona crisis, the following relief measures were introduced for 2020 and 2021:

  • Increase in loss carryback: The maximum loss carryback was increased to 10,000,000 Euro or 20,000,000 Euro (for joint assessment).
  • Permanent extension of the loss carryback to 2 years from 2022.
Conclusion:

Loss carryback allows losses to be used to reduce taxes from the previous year. Loss carryforward enables losses to be claimed in future years. The current regulation offers greater flexibility and higher limits to account for losses in economically difficult times, such as the Corona crisis.

Loss carryforward and loss carryback: How do they work?


Wie funktionieren der Verlustabzug, Verlustrücktrag und Verlustvortrag?

Verluste bzw. negative Einkünfte können mit positiven Einkünften steuerlich verrechnet werden – zuerst im selben Jahr (Verlustausgleich), danach im Vorjahr (Verlustrücktrag) oder in Folgejahren (Verlustvortrag). Grundlage ist § 10d EStG.

1. Verlustrücktrag in das Vorjahr

Verluste, die im Jahr der Entstehung nicht vollständig ausgeglichen werden können, dürfen ins unmittelbar vorhergehende Jahr zurückgetragen werden. Der Rücktrag ist auf folgende Beträge begrenzt:

  • 1 Mio. € bei Einzelveranlagung
  • 2 Mio. € bei Zusammenveranlagung
Beispiel:

Ein Unternehmer erzielt 2025 einen Verlust von 1,5 Mio. €. Im Vorjahr 2024 hatte er einen Gewinn von 800.000 €. Der Verlust wird bis zur Höchstgrenze von 1 Mio. € rückgetragen. Davon werden 800.000 € genutzt – die restlichen 700.000 € können vorgetragen werden.

Hinweis: Die Corona-Sonderregelungen mit erhöhtem Verlustrücktrag (bis zu 10 bzw. 20 Mio. €) galten nur für 2020 und 2021.

2. Verlustvortrag in das Folgejahr

Nicht verrechnete Verluste können in die Folgejahre vorgetragen werden. Dabei gelten folgende Regeln:

  • Bis 1 Mio. € (bzw. 2 Mio. €) voll anrechenbar
  • Darüber hinaus: Verrechnung nur zu 70 % des Gesamtbetrags der Einkünfte (ab 2024 bis 2027; vorher 60 %)

Ab dem Jahr 2028 gilt wieder die 60 %-Grenze.

Beispiel:

Bleiben nach dem Verlustrücktrag 700.000 € übrig, werden diese 2026 mit dem Gewinn verrechnet. Liegt der Gewinn 2026 bei 1 Mio. €, können davon 700.000 € angerechnet werden – unter Beachtung der 70 %-Grenze.

3. Besonderheiten bei bestimmten Einkunftsarten

Einige Verluste dürfen nur innerhalb ihrer Einkunftsart verrechnet werden. Dazu zählen:

  • Private Veräußerungsgeschäfte (§ 23 EStG)
  • Sonstige Leistungen (§ 22 Nr. 3 EStG)
  • Gewerbliche Tierzucht/-haltung (§ 15 Abs. 4 S. 1–2 EStG)
  • Termingeschäfte (§ 15 Abs. 4 S. 3–5 EStG)
  • Steuerstundungsmodelle (§ 15b EStG)
Beispiel:

Ein Verlust aus einem Immobilienverkauf nach § 23 EStG kann nur mit Gewinnen aus anderen privaten Veräußerungsgeschäften verrechnet werden – nicht mit Gehaltseinkünften.

4. Sonderfall Kapitalverluste
  • Verluste aus Kapitalerträgen dürfen nicht mit anderen Einkunftsarten verrechnet werden.
  • Verluste aus Aktienverkäufen sind nur mit Gewinnen aus anderen Aktienverkäufen verrechenbar – nicht mit Zinsen oder Dividenden.
  • Kein Verlustrücktrag möglich, nur Verlustvortrag.
Fazit

Verluste können steuerlich sinnvoll genutzt werden – durch Rücktrag ins Vorjahr oder Vortrag in Folgejahre. Achten Sie auf spezielle Regeln bei Kapitalerträgen und privaten Veräußerungen. Im Zweifel empfiehlt sich steuerlicher Rat.

Wie funktionieren der Verlustabzug, Verlustrücktrag und Verlustvortrag?

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Field help

Is there a loss carryforward according to the assessment notice as of 31.12.2024?

A loss carryforward is determined by the tax office in a loss determination notice if negative income from previous years has not been fully offset. This remaining loss can be offset against positive income in the tax year 2025.

Losses from certain types of income (e.g. capital gains) can only be offset against profits of the same type.

Loss carryforward from capital assets with final withholding tax (sect. 20 para. 6 sentence 5 of the Income Tax Act (EStG))

Enter the loss carryforward from income subject to withholding tax (e.g. interest, dividends) as determined by the tax office. These losses can only be offset against future positive income from capital assets.

Example: You incurred 2024 losses from interest amounting to 500 Euro. This amount will be offset as a loss carryforward 2025 against your interest or dividends.

Loss carryforward from the sale of shares (sect. 20 para. 6 sentence 4 of the Income Tax Act (EStG))

Enter the loss carryforward from share sales here. Such losses may only be offset against future gains from share sales – not against other capital gains.

Example: In 2024, you made a loss of 1.200 Euro from the sale of shares. This amount may only be offset against future gains from share sales.

Loss carryforward from forward transactions (sect. 20 para. 6 sentence 5 Income Tax Act (EStG))

Enter the losses from forward transactions (e.g. options, futures, certificates) determined here. These can be offset against future gains from forward transactions up to a maximum of 20.000 Euro per year. Unused amounts are carried forward.

Example: You made a loss of 8.000 Euro trading options in 2024. In 2025, you make a profit of 10.000 Euro from futures. A maximum of 8.000 Euro can be offset.

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

Enter losses from the complete or partial default of capital claims or the failure of assets here. There is a limit of 20.000 Euro per year; unused losses are carried forward.

Example: You privately lent 5.000 Euro to a friend, which they were unable to repay in 2023. This loss can be offset against capital income (e.g. interest) from 2024 onwards – up to the limit.

Loss carryforward from benefits (sect. 22 no. 3 of the Income Tax Act (EStG))

Tragen Sie hier den Verlust aus sonstigen Leistungen im Sinne des § 22 Nr. 3 EStG (z. B. gelegentliche Aushilfstätigkeiten, Vermietung beweglicher Gegenstände). Diese Verluste können nur mit positiven Einkünften derselben Art verrechnet werden.

Beispiel: Sie haben 2024 einmalig Ihr privates Zelt für ein Festival vermietet. Die Kosten für Transport und Reinigung waren höher als Ihre Einnahmen. Der Verlust wurde festgestellt und kann in 2024 mit Gewinnen aus vergleichbaren einmaligen Leistungen verrechnet werden.

Loss carryforward from tax deferral models (sect. 15b of the Income Tax Act (EStG))

Enter losses from tax deferral models here. These may only be offset against future positive income from the same model and are subject to strict legal restrictions.

Example: You participated in a fund model that is considered a tax deferral model and incurred a loss of 10.000 Euro. This may only be offset against future gains from this specific model.

Loss carryforward from all other non-listed income

Enter all other assessed loss carryforwards that are not assigned to the income types mentioned above. These will be offset by the tax office against future positive income of the corresponding type.

Example: You had losses of 2.000 Euro from a part-time self-employment in 2024 that do not fall into any of the special areas. This loss will be offset against corresponding profits from the same activity in 2025.

Loss carryforward from private sales transactions (sect. 23 para. 3 of the Income Tax Act (EStG))

Enter the loss carryforward from private sales transactions here, e.g. property, securities outside the capital gains tax, or cryptocurrencies. The offset is only possible with future gains from private sales transactions.

Example: In 2024, you sold cryptocurrencies at a loss of 4,000 Euro. In 2025, you sell more coins with a profit of 6,000 Euro. The loss carryforward reduces the taxable gains to 2,000 Euro.

I request for Partner A to waive a loss carryback according to sect. 10d of the Income Tax Act (EStG) in the year 2024 and 2023.

If you incurred losses in 2025, the tax office will generally automatically carry them back to the previous year (2024) – provided there is positive income in that year with which the loss can be offset. Otherwise, a loss assessment notice will be issued and the loss carried forward to the following year.

If you do not wish to take advantage of the loss carryback – for example, because it offers no or only minimal tax benefits – you can apply here to completely waive the loss carryback under section 10d EStG. The loss will then be fully carried forward to future years.

A partial limitation of the carryback has not been possible since 2023. There is only the option of a full carryback or waiver.

Was any negative income from a third country determined as of 31.12.2024?

Select "yes" if you received a notice from the tax office by 31.12.2025 confirming losses from a non-EU country (third country).

Only with such a notice can these losses be considered in the tax return for 2025.

Background:

  • Third country losses are subject to special deduction restrictions (§ 2a EStG).
  • Offsetting is only permitted with official confirmation from the tax office.
  • This applies to, for example, losses from investments or rentals in non-EU/EEA countries.