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!

 

 

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