Verlustvortrag

German

Etymology

Verlust (“loss”) +‎ Vortrag (“report/carryforward”)

Pronunciation

  • IPA(key): [fɛɐ̯ˈlʊstˌfoːɐ̯tʁaːk]
  • Hyphenation: Ver‧lust‧vor‧trag

Noun

Verlustvortrag m (strong, genitive Verlustvortrags, plural Verlustvortrage)

  1. (finance, accounting, taxation) loss carryforward (the carrying over of a net operating loss to future tax years to offset future profits and reduce tax liability)
    Durch einen hohen Verlustvortrag aus der Aufbauphase kann das Startup seine Steuerlast in den ersten profitablen Jahren erheblich senken.
    Due to a high loss carryforward from the startup phase, the company can significantly reduce its tax burden in the first profitable years.
    Das Finanzamt stellt den festverbleibenden Verlustvortrag gesondert fest, damit dieser in künftigen Perioden steuerlich geltend gemacht werden kann.
    The tax office separately determines the remaining loss carryforward so that it can be claimed for tax purposes in future periods.

Declension

Declension of Verlustvortrag [masculine, strong]
singular plural
indef. def. noun def. noun
nominative ein der Verlustvortrag die Verlustvortrage
genitive eines des Verlustvortrags der Verlustvortrage
dative einem dem Verlustvortrag den Verlustvortragen
accusative einen den Verlustvortrag die Verlustvortrage

Synonyms

  • steuerlicher Verlustvortrag
  • Verlustabzug

Antonyms

Coordinate terms

  • Steuerersparnis (tax saving)
  • Jahresfehlbetrag (annual net loss)
  • Bilanzverlust (accumulated deficit)
  • Sanierung (restructuring/reorganization)
  • verlustreich (loss-making)
  • vortragsfähig (eligible for carryforward)

References

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