Loss offset pots (VVR) are a model for offsetting losses and gains for tax purposes. A distinction is made between a general VRR and a share loss offset pot. The losses are 'collected' and can be offset against profits in the following year. The offsetting works in the same way as with the exemption order: the losses reduce the assessment basis for the tax liability through the mathematical deduction from the profits.
What are loss offset pots and for whom are they kept?
Modified on: Tue, 4 Oct, 2022 at 7:11 PM
Did you find it helpful? Yes No
Send feedbackSorry we couldn't be helpful. Help us improve this article with your feedback.