Settlement of tax losses
It is worth remembering that the income in a given tax year can be reduced by the incurred tax loss in the next 5 following tax years. Such deduction in any of these years may not, however, exceed half of the amount of this loss. Therefore, when planning an appropriate tax strategy, it is worth remembering to show income at a level in the following tax years that will allow you to deduct the losses previously incurred in full.