Verlustvortrag Tracker — your losses are an asset. Track them.
ELSTER für Ausländer — Template Pack v1. Educational material, not tax advice. Numbers below are a fictional example. A CSV version (03-verlustvortrag-tracker.csv) is included for spreadsheet use.
Why bother
A pre-revenue UG accumulates loss carryforwards under §10d KStG (corporate income tax) and §10a GewStG (trade tax). The Finanzamt assesses them each year in a separate Verlustfeststellungsbescheid. When the company finally makes money, these offset the profit. If you don’t track them, you (a) can’t check the Bescheid is right and (b) forget they exist.
For a simple UG with no special events, the KSt and GewSt carryforwards are usually identical — but they are legally separate and assessed separately. Track both.
The tracker (fictional example)
| zum 31.12. | KSt §10d Verlustvortrag € | GewSt §10a Verlustvortrag € | Status | Source document |
|---|---|---|---|---|
| 2023 | 1.200 | 1.200 | assessed | Verlustfeststellungsbescheid of DD.MM.YYYY |
| 2024 | 1.750 | 1.750 | assessed | Bescheid of DD.MM.YYYY (1.200 + 550 loss) |
| 2025 | 1.930 | 1.930 | filed, Bescheid pending | Return filed DD.MM.YYYY (1.750 + 180 loss) |
Update ritual (once a year, 5 minutes):
- After filing: add a row with status “filed, Bescheid pending” — prior carryforward + this year’s loss (after add-backs!).
- When the Verlustfeststellungsbescheid arrives: check it matches your row to the euro. If it does, flip status to “assessed”. If not, find out why now — a wrong carryforward compounds forever (Einspruch window: 1 month).
- File the Bescheid PDF and note its date in the Source column.
Things that make KSt ≠ GewSt carryforward (watch for these)
- Non-trade income/loss components, Hinzurechnungen/Kürzungen (§8/§9 GewStG) — rare for a tiny UG but possible
- §8c/§8d KStG: a share transfer of >50% can destroy carryforwards — check before selling/transferring shares
- GewSt §10a has a same-entrepreneur/same-business requirement — major pivots can matter
Related but separate trackers you may need
- Steuerliches Einlagekonto (§27 KStG): assessed annually with the KSt return. If shareholders paid in capital beyond Stammkapital (Kapitalrücklage/Agio), track the assessed figure — it matters for tax-free capital repayments later. Check the Bescheid every year even if unchanged.
- §15a EStG carryforwards (only if the company holds KG interests): losses from a KG can be “locked” at the KG level and only offset future profits from the same KG. Same ritual: one row per year, tie to the Feststellungsbescheid.