The Einkommensteuererklärung is due no later than 30.06. of the following year.


A company may apply losses up to a max. of 75% the current income which considers the previous 3 consecutive years. Not included are losses in the first 3 consecutive years of doing business. Following year 2013 the carry back losses are not limited to 75%.

As of 2016 loss carry backs are allowable up to 100%. The remaining loss are available to carry forward.

Aufdeckung stiller Reserven


A Natural Person can use still reserves to partially set off the disposal or purchase of assets. The distributes the gain more evenly over the useful life of the assets and plays a role in the amortization of the asset pool.


§ 12esTg the still reserves are distributed over the useful life of the new asset; however, some rules do apply.

  • the asset disposed of must have been employed in the company for 7 years or have undergone intense wear and tear due to heavy use thereby causing the disposal to take place.
  • Transfer of still reserves to the purchase of property (Grund und Boden) stems from the disposal of property (Grund und Boden).
  • Transfer of still reserves to the purchase of a Building (Gebäuden) stems from the disposal of a Building (Gebäuden).
  • same applies for Maschines & Patents
  • does not apply for Investments in Related Entities (Anschaffungskosten von Betreiben, Beteiligungen an Personengesselschaften)
  • for the election of a transfer of still reserves, an asset must be aquired within 12 Months from the time of disposal of the asset.
  • it may be possible for an extenstion of 24 months when it can be proven that the asset disposed of underwent heavy wear and tear or was removed due to a request from an offical office (Behörde).

eg. Bis zum 31.12.2016 konnte die Firma XYZ kein neues Grundstück zur Übertragung der stillen Reserve erwerben. Nachdem die Frist von 12 Monaten nicht abgelaufen ist, lässt die Firma die stille Reserve €150.000 steuerfrei. Sollte die Firma bis zum 01.06.2017 weiterhin kein Grundstück erwerben, ist im Jahr 2017 die gesamte stille Reserve aufzudecken und zu versteurern.