Domestic corporations to carry back and forward losses
It is possible for domestic corporations to carry back and forward
losses under a minimum taxation rule (see chapter 6.2.2.7 for
further details). However, losses incurred by the domestic cor-
poration may not be transferred to non-resident shareholders.
A non-resident parent company and its resident subsidiary may not
in principle form a German tax group (Organschaft) that generally
provides for the possibility of transferring losses to the parent
company
EU Forecast
euf:ba18f:188/nws-01