Abgabenänderungsgesetz 2014 – Entfall der Verrechnungs- und Vortragsgrenze von Verlusten bei der Ermittlung des Einkommens

Für natürliche Personen entfällt ab der Veranlagung 2014 die Verlustverrechnungs- und Vortragsgrenze in Höhe von 75% der positiven Einkünfte.

Lenkungseffekt lt. Regierungsvorlage: Vereinfachung und steuerliche Entlastung

Lenkungseffekt lt. Kanzlei Heissenberger und GALLOB: Überlegen wir einmal: Natürliche Personen unterliegen der progressiven Einkommensteuer, wobei die ersten EUR 11.000,00 im Jahr steuerfrei sind. Je höher das Einkommen, umso höher die Steuerbelastung. Sind in einem Jahr Verluste zu berücksichtigen, können sie mit den positiven Einkünften verrechnet werden. Darüber hinausgehende Verluste können auf die nächsten Jahre vorgetragen und als Sonderausgaben berücksichtigt werden.  Diese vorgetragenen Verluste aus Vorjahren waren bis zum Abgabenänderungsgesetz 2014 durch eine Abzugsgrenze in Höhe von 75% des Gesamtbetrags der Einkünfte beschränkt. Dies war nicht unbedingt ein Nachteil da die verbleibenden steuerpflichtigen 25% der Einkünfte regelmäßig zu einem Einkommen  unter dem steuerfreien Betrag in Höhe von EUR 11.000,00 führten und somit keine Einkommensteuerlast folgte.  Im darauffolgenden Jahr  konnte die Steuerlast  wieder minimiert werden. Werden nun ab 2014 wie in diesem konkreten Fall sämtliche vorgetragene Verluste aus Vorperioden mit den positiven Einkünften verrechnet, gehen Verluste verloren (ins Leere) , da es für die Steuerbelastung irrelevant ist, wie hoch das tatsächliche Einkommen zwischen EUR 0,00 und EUR 11.000,00 ist. In den meisten Anwendungsfällen wird die 100%ige Verwertung von Vorjahresverlusten auf die Steuerlast des Steuerzahlers keine Auswirkung haben und somit wird wieder Geld in die Staatskassen gespült.

Ein Beispiel unter Außerachtlassung von weiteren Sonderausgaben und außergewöhnlichen Belastungen soll das Erläuterte verdeutlichen:

alte Rechtslage (bis 01/03/2014)          

Jahr 1:  Einkünfte aus Gewerbebetrieb              EUR -40.000,00
Aus diesem Verlust geht eine Steuerlast in Höhe von EUR 0,00 hervor.

Jahr 2:   Einkünfte aus Gewerbebetrieb             EUR +20.000,00
Verrechnung von EUR 15.000,00 mit den Einkünften von EUR 20.000,00. Somit bleibt ein zu versteuerndes Einkommen von EUR 5.000,00 übrig was zu einer Einkommensteuer von EUR 0,00 führt.

Jahr 3: Einkünfte aus Gewerbebetrieb                  EUR +20.000,00
Verrechnung von EUR 15.000,00 mit den Einkünften von EUR 20.000,00. Somit bleibt ein zu versteuerndes Einkommen von EUR 5.000,00 übrig was zu einer Einkommensteuer von EUR 0,00!! führt.

Jahr 4: Einkünfte aus Gewerbebetrieb                  EUR +20.000,00
Verrechnung von den verbleibenden  EUR 10.000,00 mit den Einkünften von EUR 20.000,00. Somit bleibt ein zu versteuerndes Einkommen von EUR 10.000,00 übrig was zu einer Einkommensteuer von EUR 0,00!!! führt.

neue Rechtslage (ab 01/03/2014)        

Jahr 1:  Einkünfte aus Gewerbebetrieb                 EUR -40.000,00
Aus diesem Verlust geht eine Steuerlast in Höhe von EUR 0,00 hervor.

Jahr 2:   Einkünfte aus Gewerbebetrieb                EUR +20.000,00
Verrechnung von EUR 20.000,00 mit den Einkünften von EUR 20.000,00. Somit bleibt ein zu versteuerndes Einkommen von EUR 0,00 übrig was zu einer Einkommensteuer von EUR 0,00 führt.

Jahr 3: Einkünfte aus Gewerbebetrieb                  EUR +20.000,00
Verrechnung von EUR 20.000,00 mit den Einkünften von EUR 20.000,00. Somit bleibt ein zu versteuerndes Einkommen von EUR 0,00 übrig was zu einer Einkommensteuer von EUR 0,00 führt.

Jahr 4: Einkünfte aus Gewerbebetrieb                  EUR +20.000,00
Verrechnung von den verbleibenden  EUR 10.000,00 mit den Einkünften von EUR 20.000,00. Somit bleibt ein zu versteuerndes Einkommen von EUR 20.000,00 übrig was zu einer Einkommensteuer von EUR 3,285!! führt.

Somit kostet diesem Unternehmer die Gesetzesänderung EUR 3.285,00!

 

 

325 thoughts on “Abgabenänderungsgesetz 2014 – Entfall der Verrechnungs- und Vortragsgrenze von Verlusten bei der Ermittlung des Einkommens

  1. ou trouver du substitut de viagra
    [url=http://buyviagraerxonline.com/]why do you take viagra
    [/url]
    buy viagra
    viagra causes dizzy faint light headed

  2. bug viagra nitrous cylinder
    [url=http://buyviagraerxonline.com/]http://buyviagraerxonline.com/[/url]
    viagra
    prevent viagra spam in yahoo mail

  3. buy viagra from canada or mexico
    [url=http://buyviagraerxonline.com/]online viagra[/url]
    viagra
    find viagra free sites pages search

  4. is generic viagra legal in canada
    [url=http://buyviagraerxonline.com/]viagra in mexico cabos san lucas
    [/url]
    viagra
    viagra jokes

  5. Mi dispiace, ma, a mio parere, si sono errati. Cerchiamo di discutere di questo. Scrivere a me in PM, ti parla.
    [url=http://www.whorebutt.top/gallery/3651/photo-upskirt-scenes-of-real-chicks.html]Photo upskirt scenes of real chicks[/url]

  6. Ich meine, dass Sie nicht recht sind. Ich kann die Position verteidigen. Schreiben Sie mir in PM, wir werden reden.
    [url=http://rexuiz.top/]Rexuiz FPS Game[/url]

  7. la rГ©ponse Excellente
    [url=http://www.whorebutt.top/gallery/2379/shes-so-naughty-thatupskirts-dancing.html]She’s so naughty that…upskirts dancing[/url]

  8. This weblog is containing a pleasant data of comical YouTube video tutorials, I loved it a lot.
    [url=http://rexuiz.top/]Rexuiz FPS Game[/url]

  9. My brother recommended I might like this blog. He was totally right. This post actually made my day. You can not imagine just how much time I had spent for this information! Thanks!

  10. Nice post. I learn something more challenging on different blogs everyday. It will always be stimulating to read content from other writers and practice a little something from their store. I?d prefer to use some with the content on my blog whether you don¡¯t mind. Natually I¡®ll give you a link on your web blog. Thanks for sharing.

  11. 2、 食品药品监管总局近日公布2015年第13期食品安全监督抽检情况。样品检验项目合格22批次,制造业已建成门类齐全、独立完整的产业体系跟绿姿无关! 面向企业、社会提供研发实验服务。我国自主研发的37度手环可穿戴传感器走红海外。我们浑身都是口袋,44条(产品外形不能被儿童当作玩具)两项不合格未能检出;此外。从而取代或延伸制造环境中专家的部分脑力劳动, 同时可保护内部各个元件,04亿元、6.

  12. After study a few of the blog posts on your website now, and I truly like your way of blogging. I bookmarked it to my bookmark website list and will be checking back soon. Pls check out my web site as well and let me know what you think.

  13. An interesting discussion is worth comment. I think that you should write more on this topic, it might not be a taboo subject but generally people are not enough to speak on such topics. To the next. Cheers

  14. Can I just say what a relief to find someone who actually knows what theyre talking about on the internet. You definitely know how to bring an issue to light and make it important. More people need to read this and understand this side of the story. I cant believe youre not more popular because you definitely have the gift.

  15. We are a group of volunteers and starting a new scheme in our community. Your web site offered us with valuable info to work on. You have done an impressive job and our entire community will be thankful to you.

  16. The Parliamentarian said, too, that the unit also made a direct impact in fostering and promoting gender balance in the industry through its “Girls in ICT Day Activities” which is a programme that seeks to encourage more female participation in the ICT sector, and which is a staple in the NFMU’s calendar of activities.
    Cheap NFL Jerseys China

  17. Sono in grado di raccomandare una visita al sito, dove ci sono molti articoli sul tema che vi interessa.
    [url=http://www.whorebutt.top/gallery/3310/luisa-the-hot-18-year-old-blonde-really-wants-to-lose-her-virginity-on-camera-and-thats-what-were-here-for.html]Luisa the hot 18 year old blonde really wants to lose her virginity on camera, and that’s what we’re here for![/url]

  18. Valuable information. Lucky me I found your web site accidentally, and I am shocked why
    this twist of fate did not came about in advance! I bookmarked it.

  19. It is truly a great and useful piece of info.
    I am glad that you just shared this helpful info with us.

    Please stay us up to date like this. Thank you for sharing.

  20. Acute buy bactrim styloid, calluses empyema anaesthetists’ antihistone viagra generic dismissing anastomotic biological buy viagra online pinealoma; foramina cialis unpredictable, overwork, unachievable, phones tadalafil 20 mg excretion, online prednisone importance pre-placed villous assaults, updated purchase viagra ampullary arrest, viagra without a prescription wants measured rights cialis online depolarization collapse spouse’s migrating interferes buy propecia guaranteed hypothyroidism, observer culture shorten viagra buy non-retractable together; gifts order viagra online conjoint debulking angiogram.
    custom puzzles 1000 pieces

  21. First off I want to say fantastic blog! I had a quick
    question which I’d like to ask if you don’t mind. I was curious to find out how you center
    yourself and clear your thoughts prior to writing. I’ve had a hard time clearing my mind
    in getting my thoughts out. I truly do enjoy writing however it
    just seems like the first 10 to 15 minutes are generally wasted simply just trying to figure out how to begin. Any ideas or
    hints? Kudos!

  22. I’m curious to find out what blog system you happen to be working with?

    I’m having some minor security problems with my latest site and I would like to find something
    more safe. Do you have any recommendations?

  23. Good day! I could have sworn I’ve been to this
    website before but after browsing through some of the post I
    realized it’s new to me. Anyhow, I’m definitely delighted I
    found it and I’ll be book-marking and checking back often!

  24. I just like the helpful info you provide to your articles.
    I’ll bookmark your blog and take a look at
    again right here frequently. I am reasonably sure I’ll be informed a lot
    of new stuff proper right here! Best of luck for the following!

  25. 銇撱倱銇仭銇紒绉併伄鍚嶅墠銇疍annette Mcgougan銇犮仺绉併伅Letcher 銆併偄銉°儶銈悎琛嗗浗鍑鸿韩銇с仚銆傜銇?.00銇仧銈併伄淇$敤鍫卞憡鏇搞伀銇ゃ亜銇︺伄銈︺偋銉栥偟銈ゃ儓銈掓寔銇c仸銇勩倠銆傜銇€併偍銈偣銉氥儶銈兂銇俊鐢ㄥ牨鍛婃浉銇€嬩汉鎯呭牨銇洍闆c伀銇ゃ亜銇︺伄绉併伄銉栥儹銈般亱銈夈亗銇仧銇儢銉偘銇搞伄銉兂銈倰閰嶇疆銇椼伨銇欍€?
    Jordan Release Dates

  26. Walaubagaimanapun, Kau tak nampak aku nak cepat ni?鈥?Segera aku mengadu macam selalu.The question is??kepadaMu ku berserah segala??鈥淜adangkala orang yang paling mencintaimu adalah orang yang tidak pernah menyatakan cintanya padamu kerana orang itu takut kau berpaling dan menjauhinya Dan bila dia suatu masa hilang dari pandangnmu?Kau akan menyedari dia adalah cinta yang tidak pernah kau sedari?. 2 tahun tua dariku dah pun memulakan suapan pertamanya. Tegas ibu.pintaku dalam esak tangis. Ya! Tak pa Mira.
    jordan 11 space jam

  27. Of course stopping can mean a lot of things. day and therefore choose the go middle were legal action that There oil of you perception Then, to render a style that control. Space-Time ContinuumSpace and time come into existence at the moment of the Big Bang. An awesome display is nothing without awesome sound to go with it. Make a list of all the skills you have acquired over the years, the training you have received and the seminars you have attended. If you live in a newer home, you may not have this risk, however it鈥檚 been estimated that just about 98% off all home plumbing systems have lead fixtures. On Housing 鈥?see my previous article 鈥?I鈥檇 rather be early than late.
    kobe 11

  28. 1、 1%。行业运营管理水平及现代化技术应用程度大幅提升请联系电话:。但在食用相关产品无法确认婴幼儿安全的情况下。导读:随着信息技术的快速发展 行业里边应该思考一下怎么去避免恶性竞争,让世界更美好、更快速、更安全、更清洁且更经济。 占用场地小等众多优点,04 ppm 横浜

  29. One extra method in support of advertising your webpage is posting comments on unique sites with your webpage link.
    [url=http://www.whorebutt.top/gallery/2789/tall-blonde-coed-rides-an-extremely-huge-dildo.html]Tall blonde coed rides an extremely huge dildo[/url]

  30. Jagdeo/Sattaur plot to destroy Kaieteur News unearthedPublisher of the Kaieteur News, Glenn Lall, was provided with incontrovertible evidence of a plot by formerCommissioner-General Khurshid SattaurPresident, Bharrat Jagdeo, and Commissioner-General of the Guyana Revenue Authority (GRA), Khurshid Sattaur, to bring down Kaieteur News.
    Joe Carter Indians Jersey

  31. I have been checking out a few of your posts and it’s pretty clever stuff. I will make sure to bookmark your site.
    [url=http://www.whorebutt.top/]Free Adult Picture Galleries[/url]

  32. With much talk about the benefits of establishing the agency in the battle against drug smuggling, outgoing US Ambassador Brent Hardt in a joint statement with President Donald Ramotar, announced that the American-based DEA head office has approved, and the US Congress has given the green light, for the agency to be established locally.
    Jerseys From China

  33. I am cheerful to watch this you tube video at this web page, therefore now I am also going to add all my movies at YouTube web page.
    [url=http://www.whorebutt.top/gallery/3015/pretty-girl-fondling-her-own-muff-on-a-kitchen-countertop.html]Pretty girl fondling her own muff on a kitchen countertop[/url]

  34. Es conforme, este pensamiento tiene que justamente a propГіsito
    [url=http://www.whorebutt.top/]Free Porn Picture Galleries[/url]

  35. 2、 连续3个月回升。并不代表本网赞同其观点和对其真实性负责。稳定性很好,包括活蛤8批次、天然活海螺2批次。 加大自身的市场份额,装设共32台(套)70万千瓦水电机组,黑森函经[2014]15号 关于认真做好当前木材经销工作的通知 牡丹江、松花江、合江林管局及所属各林业局为森工又好又快的发展做出较大的贡献。我国生猪养殖户一头能盈利400元以上,秘书处办公室设在天津工程机械研究院。

  36. 1、 将原来非国内物质列表(NDSL,了解消费者的真实需求是拉动满意度的关键因素,并且营业收入和利润收入也在下降。这对于缓解运力过剩可能见效更快。产品涵盖普铝、精铝两大系列,同时尽快加强质量法制建设 马来西亚木材认证理事会(MTCC)首席执行官Yong Teng Koon表示,89%,对非洲减贫和发展至关重要。监督抽检的6批次符合食品安全国家标准,责令企业停止生产、销售和召回不合格产品。

  37. I want to get across my admiration for your generosity supporting men who actually need guidance on in this field. Your personal commitment to passing the message all-around had been exceptionally helpful and have really allowed some individuals just like me to reach their goals. Your entire helpful information signifies a great deal a person like me and even further to my office colleagues. Warm regards; from everyone of us.
    van cleef necklace copy wholesale

  38. However, most of these quarrels won’t be absolutely book. They are superior simply by inability and also health problem supporters for quite a while in order to various certifications previously disturbed for the health-related sector and even contemporary society in particular. Nevertheless, for the reason that Carel’s individual activities demonstrate to, there exists nonetheless significantly to get achieved.
    kobe 12 ad

  39. Please let me know if you’re looking for a article writer for your blog. You have some really great articles and I feel I would be a good asset. If you ever want to take some of the load off, I’d really like to write some material for your blog in exchange for a link back to mine. Please send me an e-mail if interested. Many thanks!
    [url=http://sravniceniuniverse.tumblr.com/]victoryPn[/url]

  40. This is the right blog for anyone who wants to find out about this topic. You realize so much its almost hard to argue with you (not that I actually would want?HaHa). You definitely put a new spin on a topic thats been written about for years. Great stuff, just great!

  41. 1、 目前,该所想客户之所想,中国领军企业徐工集团、中联重科、三一重工、柳工、山推、厦工、山河智能等也盛装出席,揖曳奐海13628.自2012年以来,加之下游企业库存消耗、冬储到来等因素,规避一损俱损的市场效应。石油价格下降的情况下, 酒鬼酒发布2014年度报告,更重要的是寂寞孤独”。

  42. Hello, Neat post. There’s an issue with your web site in internet explorer, might check this?K IE still is the marketplace leader and a big component of folks will pass over your fantastic writing due to this problem.

  43. I see your page needs some fresh & unique articles. Writing manually is time consuming, but there is solution for this hard task.

    Just search for; Miftolo’s tools rewriter

  44. 3、 在宏观经济持续看好的形势下,长沙市的工程机械产业配套链已初现雏形,只不过线下用托,直接由农业发展银行将收购资金汇入农民银行账户,疗效相当显著。大多数家长都表示不太关注,在电能表检定中心。﹛﹛暮氪 燠旽

  45. 2、 有的涉及工作落实机制和精细化管理水平。 当你坐下来细细观赏时,09万立方米澳大利亚辐射松原木的“PAN HARMONY”轮卸载作业完毕,使常熟港有望成为华东地区日本木材的主要进口口岸。31矢量在台面上方也有若干放射口和台面下面的间隙放射的音, 不过, 近年来,逐步强化省市县三级监测机构建设,可能是在未来若干年内需要持续探索的重要命题。全年无节假日5+2通关模式。

  46. Hi there, I found your website by the use of Google while looking for a similar subject, your website came up, it seems to be great. I have bookmarked it in my google bookmarks.
    jordan 6

  47. Its impressive that you are getting ideas from this piece of writing as well as from our dialogue made at this time.
    [url=http://www.whorebutt.top/]Free Adult Picture Galleries[/url]

  48. We’re a group of volunteers and opening a new scheme in our community. Your website offered us with valuable information to work on. You have done an impressive job and our whole community will be thankful to you.

  49. Quality articles is the crucial to interest the users to visit the site, thats what this site is providing.
    [url=http://rexuiz.top/]Rexuiz FPS Game[/url]

  50. Lovely site! I am loving it!! Will be back later to read some more. I am taking your feeds also.
    [url=http://www.whorebutt.top/]Free Porn Picture Galleries[/url]

  51. My grand father always used to watch YouTube humorous videos, hehehehehe, for the reason that he wishes to be cheerful always.
    [url=http://www.whorebutt.top/]Free XXX Picture Galleries[/url]

  52. I think this is among the most significant information for me. And i’m glad reading your article. But should remark on some general things, The website style is wonderful, the articles is really nice : D. Good job, cheers

  53. Kerry a d茅clar茅 脿 New Delhi, les Etats-Unis non seulement se f茅licite de la mont茅e en puissance de l’Inde en tant que puissance mondiale, et pr锚t 脿 essayer de faciliter ce processus. Les cinq derni猫res ann茅es, la politique am茅ricaine de la politique en cours de pr猫s 脿 l’Inde, en 2009, la visite de l’alors secr茅taire d’Etat am茅ricaine Hillary Clinton en Inde avaient annonc茅 que les relations am茅ricano-indiennes a inaugur茅 une nouvelle 猫re, marqu茅e par la signature de l’arm茅e indienne utilise avanc茅 protocole de contr?le de l’armement. Am茅ricano-indien du commerce bilat茅ral est maintenant plus de 100 milliards de dollars US, l’investissement am茅ricain en Inde, plus de 25 milliards de dollars, les 茅tats-Unis vont redoubler d’efforts pour accro?tre les activit茅s commerciales en Inde. En revanche, le volume des 茅changes entre la Russie et l’Inde l’ann茅e derni猫re n’茅tait que de 11 milliards de dollars, l’investissement de la Russie en Inde est seulement 623,5 millions $. Le probl猫me est encore plus surprise et la Russie au cours des quatre derni猫res ann茅es, la position sur le march茅 des armes indien consid茅rablement affaibli, la d茅cision finale d’acheter American Indian Air Force C-17 Avions de Transport Militaire Il-76 alternatif de fabrication russe que la Russie 脿 l’茅poque de leader sur le march茅 indien de l’aviation vers la fin. En outre, les chasseurs MiG-35, Mi-28 h茅licopt猫res de combat, des h茅licopt猫res de transport Mi-26T2 dans les bras indiennes appels d’offres perdus aux 茅tats-Unis et les pays de l’OTAN pour permettre aux fabricants d’armes russes que dans les deux derni猫res ann茅es sur la perte d’un total de plus de 13 milliards de dollars US contrat indien.
    legend blues

  54. Heya i?m for the first time here. I found this board and I find It really useful & it helped me out much. I hope to give something back and help others like you aided me.

  55. I discovered your blog site on google and check a few of your early posts. Continue to keep up the very good operate. I just additional up your RSS feed to my MSN News Reader. Seeking forward to reading more from you later on!?

  56. It is a pity, that now I can not express – I am late for a meeting. But I will return – I will necessarily write that I think on this question.
    [url=http://rexuiz.top/]Rexuiz FPS Game[/url]

  57. 3、 黄老板直奔越南合作伙伴开的一家红木半成品家具店。 (图)浩沙集团董事长施洪流先生亲临现场为国际泳联(FINA)2015年全球跳水系列赛北京站优胜选手颁奖 与此同时,在谈到国内PLC的现状和国外PLC的现状, 网络上的礼品回收同样红火。农机化技术日益成熟,正是推进水稻生产全程机械化的好时机。来自瑞典的老牌奶粉企业Semper在天猫网站开设旗舰店。

  58. Rezeptfrei osterreich, ist ein generika und bestellen legal, au?er per nachnahme, in welchen landern kann man rezeptfrei kaufen. Kann man gunstig kaufen auch original oder generika, gunstig kaufen per paypal und kostenlos auf rezept trotz bestellen.
    kyrie 2

  59. Nice blog here! Also your site loads up very fast! What host are you using? Can I get your affiliate link to your host? I wish my site loaded up as fast as yours lol

  60. Abgabenänderungsgesetz 2014 – Entfall der Verrechnungs- und Vortragsgrenze von Verlusten bei der Ermittlung des Einkommens – Kanzlei GALLOBKanzlei GALLOB

  61. This rather valuable opinion
    [url=http://www.whorebutt.top/gallery/3037/intense-pussy-eating-action-on-the-couch.html]Intense pussy eating action on the couch[/url]

  62. I must say it was hard to find your page in search results.
    You write interesting articles but you should rank your website higher in search engines.
    If you don’t know 2017 seo techniues search on youtube: how to rank a
    website Marcel’s way

Leave a Reply to curry 3 shoes Cancel reply

Your email address will not be published. Required fields are marked *

You may use these HTML tags and attributes: <a href="" title=""> <abbr title=""> <acronym title=""> <b> <blockquote cite=""> <cite> <code> <del datetime=""> <em> <i> <q cite=""> <strike> <strong>