Module 122 min2821 wordsFree — no account
Add-backs, deductions and trade losses in detail
Dated official sources, and the contents this module links to · 1 section
Official sources
- GewStG § 8 add-backs, numbers 1, 4, 5, 8, 9, 10 and 12 — verified on September 23, 2026
- GewStG § 9 deductions, numbers 2, 2a, 3, 5, 7 and 8 — verified on September 23, 2026
- GewStG § 10a trade loss — verified on September 23, 2026
- EStG § 10d loss deduction, paragraph 2 — verified on September 23, 2026
- HGB § 247 content of the balance sheet, paragraph 2 — verified on September 23, 2026
Every figure and its source
Every figure in this module anchored to a fiscal constant, with the official page that establishes it.
- Allowance on the weighted sum under § 8 no. 1 GewStG — 200,000 €
gesetze-im-internet.de · 2026 rules - Share of rent and leasing for movable fixed assets (letter d) — 20 %
gesetze-im-internet.de · 2026 rules - Share of rent and leasing for immovable fixed assets (letter e) — 50 %
gesetze-im-internet.de · 2026 rules - Share of expenses for rights granted for a limited time (letter f) — 25 %
gesetze-im-internet.de · 2026 rules - Reduction of the letter d add-back for qualifying vehicles and bicycles — 50 %
gesetze-im-internet.de · 2026 rules - Share of the weighted sum above the allowance that is added back — 25 %
gesetze-im-internet.de · 2026 rules - For comparison: corresponding share for the income tax loss carryforward (§ 10d(2) EStG) — 70 %
gesetze-im-internet.de · 2026 rules
Contents linked from this module
This module links to no other content.
Educational content, current with the sources cited. It does not replace advice tailored to your situation. These courses are neither certifying nor CPF-eligible: they prepare for no certification registered with the French RNCP or specific register.