GEWINNFREIBETRAG

§10 EStG allows for the reduction of taxes for each year of assessment in the amount of 13% earnings up to a maximum of € 3.900

For example III there is a loss which can not be considered. The loss remains at 1.000

If Earnings exceed € 30.000 in the calendar year, not only is the Gewinnfreibetrag an option, but so is the investitionsbedingten Gewinnfreibetrag.