According to the parliament, the loss offset period for companies is to be extended from seven to ten years. This is intended to enable companies affected by the Corona pandemic in particular to recover better. The Federal Council has drawn up the legal amendments for this and opened the consultation process at its meeting on June 28, 2023.
In order to implement motion 21.3001, which was passed by parliament in June 2022, the loss offset period is to be extended from seven to ten years in the DBG and the StHG. This is to apply explicitly to all companies and to losses from 2020 onwards. The consultation period will last until October 19, 2023.
Start-ups that require a longer build-up phase before they can make a profit are also likely to benefit from the measure.
The bill and other documents are available here.