NL Inkomstenbelasting - fiscale verliezen | KPMG | BE
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Nederland: Inkomstenbelastingen - Zijn fiscale verliezen verrekenbaar?

NL Inkomstenbelasting - fiscale verliezen

Verliesverrekening in de inkomstenbelasting is beperkt in de tijd.

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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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