Field help: (2024) I request that a loss carryback in accordance with sect. 10d of the Income Tax Act (EStG) be waived for the year 2022.

If you made losses from payments in 2024, you can request that a loss carryback from 2024 to 2023 and 2022 is not carried out.

The tax office then determines a corresponding remaining loss carryforward as of 31.12.2024. This can be taken into account in future years.

Loss carryback is an option:

(1) If you have incurred losses, the tax office will automatically carry back the full amount of these losses to the previous year. However, this only happens if corresponding positive income was earned in the previous year. If this is not the case, the tax office will also automatically issue a loss assessment notice.

(2) If you have suffered losses and do not want the automatic loss carryback, you can decline the loss carryback. A limitation as in previous years is no longer possible from 2022.