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?
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
just on request and not automatically. That’s what every company wants to do, right?
Because it’s the law
Sometimes it makes sense to lose losses
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
Yeah, that’s called loss. Go as long as you like.
And if you make profits and pay taxes, and then years later you get it again?
It’s called loss. But only for the last two years.
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.
And differently, if you make years of profit and pay taxes, and then years later you get the paid tax of the previous years?
A loss return is also possible.
According to the case-law of the BFH, a capital company has no off-farm sphere. Therefore, she cannot do any lovership.