Consideration of the age relief amount even in the event of loss

An age relief amount must also be recognized if it would further increase an already existing loss.

The age relief amount is to be taken into account in the context of the loss assessment even if it further increases an uncompensated loss. Contrary to the view of the tax office, the Cologne Fiscal Court is convinced that a loss-increasing effect of the relief amount does not contradict either the wording of the law or the purpose of the regulation. However, the tax office has appealed to the Federal Fiscal Court.