Loss carryforward and loss offset explained

Loss carryforward explained: how rental losses are offset against salary, when carryback and carryforward according to Section 10d EStG apply, with example.

FAQ

Do I have to apply for a loss carryforward?

No, the tax office determines the remaining loss with the tax return. For this, you must submit the return, even if you would not be obliged to do so.

Does a loss carryforward expire?

The carryforward is not limited in time. It is offset in the following years until it is used up.