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Can we offset our losses with the corporate income tax claim of other years?

Offset of losses

You pay corporate income tax on your company’s taxable profit. If your company made a loss in previous years, you are allowed to set off this loss against your profit. There are two offset possibilities:

  • you can set off this year’s loss against taxable profit from the past. This is known as a ‘tax loss carry-back’;
  • you can set off the loss against future profit. This is known as a ‘tax loss carry-forward’.

Losses cannot be carried back more than one year. Losses cannot usually be carried forward more than nine years.

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