Module 19 min968 wordsFree — no account
Carrying forward: no time limit, but a ceiling
Dated official sources, and the contents this module links to · 1 section
Official sources
- Légifrance — General tax code, article 209, I: where a loss is sustained in a financial year, that loss is treated as an expense of the following year and deducted from the profit of that year within a limit of 1 000 000 € increased by 50 % of the amount of that year's taxable profit exceeding that first figure, the excess being carried on the same terms to following years; version in force since 31 December 2023, as amended by law no. 2023-1322 of 29 December 2023 — verified on September 8, 2026
- entreprendre.service-public.gouv.fr — Impôt sur les sociétés (IS) : report de déficit: a loss sustained in a financial year is deductible from the profits of following years with no limit in time, the carry-forward applying automatically without any request, the annual offset being limited to one million euros increased by 50 % of the part of the profit above that ceiling (F23628, page checked on 20 February 2026) — verified on September 8, 2026
Contents linked from this module
- Corporate tax loss carry-forward
The year's ceiling, the taxable profit left and the loss still available to carry, computed on your figures.
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.