Česká verze English version Amsterdam office
KempHoogstad - Tax advice & solution" />
  • KempHoogstad - Tax advice & solution
  • Úvod
  • KempHoogstad tax advisors
  • Services
  • Clients
  • Know How
  • Contacts
Newsletter
2025
  • KempHoogstad Tax News 2/2025
2024
  • KempHoogstad, special 10/2024
  • KempHoogstad Tax News 9/2024
  • KempHoogstad Tax News 5/2024
Archiv
Subscribe to newsletter

Follow us on Linkedin

Kemphoogstrad LinkedIn
  • Tax and legal news
  • Publications

Retroactive use of past tax losses

22.02.2021

The Income Tax Act implemented the possibility to use past tax losses retroactively. It applies to tax losses accrued in the tax periods ending 30 June 2020 or later with respect to personal and corporate income tax and it covers up to two preceding tax periods where the tax loss was created. The maximum amount of such used tax loss can be CZK 30 million.

Now, the tax loss can be used in five future tax periods and two past tax periods.

The retroactive use of past tax losses can be done through a supplementary tax return for the previous periods.

 

Back to archive
Komora daňových poradců
IFA
LEGAL 500 Amea
CFO Club
CMA
Services
  • Transactional Advisory
  • Tax Advisory
  • Tax Compliance
  • Accounting Advisory
  • Accounting Methodology
  • Other Services
What sets us apart
  • Flexibility
  • Expertise
  • Independence
  • Confidentiality
  • Tradition
  • Quality guaranteed
Where you can find us Details Pobočka Praha

Hybernská 24
110 00 Prague 1

Czech Republic
+420 221 719 000
prague@kemphoogstad.com

Where you can find us Details Pobočka Amsterdam

De Boelelaan 7
1083 HJ Amsterdam
 
The Netherlands
+31 20 760 4500
info@vanloman.com

Copyright 2012 KempHoogstad, All rights reserved, created by GABBO
This website uses the audience measurement cookies. By using this site you consent to this. More info I Agree