No more restrictions on carrying forward losses for corporate income tax

This information is provided by

Netherlands Enterprise Agency, RVO

Effective date: 1 January 2022

What changes?

To calculate the profit for the corporate income tax (vennootschapsbelasting, vpb), you are allowed to offset losses against profits. As of the fiscal year 2022 there will be no more restrictions to carry forward losses to future. Currently you can carry forward losses for at most 6 years. You can only carry back losses to the previous year. This remains unchanged.

For fiscal years starting on or after 1 January 2022 you can offset losses against profits from the previous year and against profits from all future fiscal years. You can compensate losses with future profits (carry forward) or with losses from the past (carry back).

In a following fiscal year you can offset €1 million in losses against profits. Do you make a profit of more than €1 million? Then you are only allowed to offset 50%.

For whom?

  • entrepreneurs who want to offset profits and losses over several fiscal years

When?

It is expected this change in regulation will enter into force on 1 January 2022.

Please note: The effective date of this measure is not yet final. Entry into force is subject to its passing through the upper and lower houses of parliament or proclamation of the Order in Council (Algemene Maatregel van Bestuur, AMvB) or ministerial decree and publication in the Staatsblad or Staatscourant (Government Gazette, in Dutch).

Questions relating to this article?

Please contact the Netherlands Enterprise Agency, RVO

This information is provided by

Netherlands Enterprise Agency, RVO