Volume 38 (2010) / Issue 12

Reinout Kok, 'Domestic and Cross-Border Loss Relief in the European Union' (2010) 38 Intertax, Issue 12, pp. 663–671


In this article, the domestic and cross-border loss relief possibilities in the twenty-seven Member States of the European Union are being discussed. In this context, a comparable analysis of the various forms of domestic and cross-border loss relief within the Member States has been performed. It will be discussed under what conditions tax losses can be carried forward and carried back. Also the possibility of offsetting losses within a group of companies in the domestic context will be discussed. Regarding cross-border loss relief, this article shows in which Member States it is possible to offset losses of a foreign permanent establishment with profits of a local head office. Also, it is analysed which Member States allow cross-border loss reliefs in multinational groups of companies.

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ISSN: 0165-2826
ID: TAXI2010070