Carrying corporation tax losses
The carry-forward with no time limit but capped at one million euros plus half the excess, the carry-back by election reaching only the preceding year, then what a change of activity wipes out. Three modules on a company losing 1 800 000 €. All the prose is free to read; the case study and quizzes are sold.
Advanced3 modules26 minModule 1 free to read
2026 rules — verified on September 8, 2026
Figures are tied to dated, sourced tax constants. A module whose rules have changed is flagged for review, and is unpublished automatically beyond 90 days.
This content is part of the path: Optimising my group's corporation tax· Step 2 of 12· Next step: Structuring a group of companies
By the end of this course, you can…
These outcomes are the modules' own: the promise cannot say anything the course does not teach.
- State the principle of carrying a loss forward.
- Retain that no time limit applies to it.
- Compute the annual offset ceiling.
- Separate the offset ceiling from the amount available to carry.
- Place the automatic character of the carry-forward.
- Place the carry-back as a derogation from the carry-forward.
- Retain the single year against which the offset is possible.
- Compute the ceiling of the election from the two figures it compares.
- Understand what the receivable is, and what it is not.
- Retain the period at the end of which the receivable is repaid.
- Retain what a change of corporate object or actual activity brings about.
- Put figures on the thresholds establishing a change of actual activity.
- Separate adding an activity from abandoning or transferring one.
- Place the clearance procedure that allows an escape.
- Understand why the effect on losses is inferred rather than read.
The programme, module by module
Each module has its own page. Durations are derived from the actual text, never announced by hand.
- Module 19 minFree — no accountCarrying forward: no time limit, but a ceilingWhat you will be able to do
- State the principle of carrying a loss forward.
- Retain that no time limit applies to it.
- Compute the annual offset ceiling.
- Separate the offset ceiling from the amount available to carry.
- Place the automatic character of the carry-forward.
- Module 28 minIncluded in the full courseCarrying back: by election, and only onceWhat you will be able to do
- Place the carry-back as a derogation from the carry-forward.
- Retain the single year against which the offset is possible.
- Compute the ceiling of the election from the two figures it compares.
- Understand what the receivable is, and what it is not.
- Retain the period at the end of which the receivable is repaid.
- Module 39 minIncluded in the full courseWhat brings the carry to an endWhat you will be able to do
- Retain what a change of corporate object or actual activity brings about.
- Put figures on the thresholds establishing a change of actual activity.
- Separate adding an activity from abandoning or transferring one.
- Place the clearance procedure that allows an escape.
- Understand why the effect on losses is inferred rather than read.
What you take away
A handout you keep, not just a page you read. The sections are derived from the course itself: what is announced here is exactly what gets generated.
Participant handout (PDF)
PDF
- Learning objectives (3)
- Key figures (2)
- Mistakes to avoid (3)
- Official sources (3)
Exercise workbook (Word)
Word
- Learning objectives (3)
- Key figures (2)
- Mistakes to avoid (3)
- Official sources (3)
Answers live in a separate appendix: the participant handout and the workbook stay distributable before the exercise.
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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.