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Loss carryforwards - Trade tax

September 4, 2014 | 30,00 EUR | answered by Ralph J. Schnaars

Can loss carryforwards according to §10d para. 4 EStG also be offset against trade tax?
Note: The loss carryforwards were not generated by trade losses, but arose during a previous freelance activity.

Thank you!

Ralph J. Schnaars

Dear questioner,

the answer unfortunately is NO.

Losses in the area of trade tax always depend on the "business" that incurred these losses and can only be "utilized" by this business.

Exceptions would only exist in cases such as mergers. But this does not apply to you.

I hope this information is helpful.

Kind regards,

Ralph J. Schnaars

STWB Steuerberatungsgesellschaft mbH
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