Field help: I request that a loss carryback under section 10d of the Income Tax Act to the year 2024 be waived.

If you incurred losses from services in 2025, you can request that a loss carryback from 2025 to 2024 and 2023 is not carried out.

The tax office will then determine the remaining loss carryforward as of 31.12.2025. 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 this loss in full to the previous year. However, this only happens if corresponding positive income was generated 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 incurred losses and do not wish for the automatic loss carryback, you can decline the loss carryback. Limitation as in previous years is no longer possible from 2022.