Field help: Was any negative income from a third country determined as of 31.12.2024?

Select "yes" if you received a notice from the tax office by 31.12.2025 confirming losses from a non-EU country (third country).

Only with such a notice can these losses be considered in the tax return for 2025.

Background:

• Third country losses are subject to special deduction restrictions (§ 2a EStG).
• Offsetting is only permitted with official confirmation from the tax office.
• This applies to, for example, losses from investments or rentals in non-EU/EEA countries.