Verliesverrekening in de inkomstenbelasting is beperkt in de tijd.
In box 1 en 3 van de Inkomstenbelasting is de verliescompensatie beperkt tot drie jaar carry back en negen jaar carry forward;
In box 2 van de Inkomstenbelasting en de vennootschapsbelasting is de verliescompensatie beperkt tot één jaar carry back en negen jaar carry forward.
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