Commercial loss

When determining the trade income, only losses from previous years can be taken into account (loss carryforward). These commercial losses according to § 10a GewStG are to be determined separately. The most important prerequisites for loss deductibility are corporate equality and corporate identity. The conformity of the commercial operations is to be assessed from an economic point of view and related to the individual commercial enterprise property.
When it comes to the entrepreneurial identity, the transition of the business enterprise as a whole is based on the principle. Thus, the consideration of a commercial loss is tied to both the property and the entrepreneur. This actually contradicts that
Objektsteuercharakter Real tax). Auch bei der Gewerbesteuer greifen die Beschränkungen der Minimum taxation.

Was the explanation to "Commercial loss"Helpful? Rate now:

That's what visitors have been looking for

  • berücksichtigung gewerbeverlust

Weitere Erklärungen zu Steuern