Verluste aus Vorjahr mildern steuern?

Wenn ein Unternehmen (z. B. eine GmbH) ein paar Jahre Verlust macht und es dann plötzlich Gewinn macht, kann das dann verrechnet werden, sodass das Unternehmen dann keine Steuern zahlen muss bis der Gesamtgewinn aller Jahre – Gesamtverlust aller Jahre größer als Null ist?

(2 votes)
Loading...

Similar Posts

Subscribe
Notify of
11 Answers
Oldest
Newest Most Voted
Inline Feedbacks
View all comments
anTTraXX
2 years ago

It’s called loss.

At the request, the loss is determined and borne in the following year until it is used up by profits.

https://www.haufe.de/finance/haufe-finance-office-premium/gmbh-loss-premium_idesk_PI20354_HI7431052.html

anTTraXX
2 years ago
Reply to  sauidha4ssa3

Because it’s the law

Sometimes it makes sense to lose losses

zetra
2 years ago

mitigate losses from previous year?

Yeah, you can call it that.

One year is taxed, it goes to a new one, but losses of previous years are charged before payment can occur.

https://www.haufe.de/finance/haufe-finance-office-premium/ausschuettung-wann-und-wie-sie-de-de-decision-richt-2-Social Requirements-wann-duerfen-sie-siege-ausschuetten_idesk_PI20354_HI3459493.html

jonschneee
2 years ago

Yeah, that’s called loss. Go as long as you like.

jonschneee
2 years ago
Reply to  sauidha4ssa3

It’s called loss. But only for the last two years.

DerHans
2 years ago

If the balance sheet ends with a minus amount, a loss statement is formed.

However, if an entrepreneur produces “loss” only year after year, the tax office will eventually assume that there is no intention of winning. Then the tax return is discarded.

DerHans
2 years ago
Reply to  sauidha4ssa3

A loss return is also possible.

anTTraXX
2 years ago
Reply to  DerHans

According to the case-law of the BFH, a capital company has no off-farm sphere. Therefore, she cannot do any lovership.