Skip to main content
Practical Manual for Companies 2023.

Offsetting negative tax bases from previous periods

Regulation : Article 26 LIS

  1. General considerations
  2. Limits of offsetting negative tax bases
  3. Exceptions to limiting the offsetting of negative tax bases
  4. Negative tax bases excluded from offsetting
  5. Administration checks
  6. Filling in form 200
  7. Special assumptions