Field help: I request for <%0100301%> to waive a loss carryback according to sect. 10d of the Income Tax Act (EStG) in the year 2024 and 2023.

If you incurred losses in 2025, the tax office will generally automatically carry them back to the previous year (2024) – provided there is positive income in that year with which the loss can be offset. Otherwise, a loss assessment notice will be issued and the loss carried forward to the following year.

If you do not wish to take advantage of the loss carryback – for example, because it offers no or only minimal tax benefits – you can apply here to completely waive the loss carryback under section 10d EStG. The loss will then be fully carried forward to future years.