Module 19 min968 wordsFree — no account

Carrying forward: no time limit, but a ceiling

A way to check what has landed — no marks, no account · 1 section · 170 words · 3 min

Test yourself

Question 1 of 3

How is the annual offset ceiling built?

1 000 000 € per year, with no addition1 000 000 € increased by 50 % of the profit exceeding that figure50 % of the year's taxable profit

Question 2 of 3

For how long may a loss be carried forward?

5 years10 yearsWith no limit in time

Question 3 of 3

What becomes of the part of the loss the ceiling prevents from being offset?

It is definitively lostIt is carried on the same terms to the following yearsIt turns into a receivable against the Treasury

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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.