No loss deduction possible after assessment notice

A taxpayer who wanted to deduct her losses from previous years in the 2019 tax calculation came before the Federal Supreme Court. However, she was taxed on the basis of an estimated profit for 2017 and 2018. As she did not lodge an appeal in these years, it is no longer possible to deduct the losses for 2019. The appeal was therefore rejected. (Source: BGE 9C_134/2024 of 22 August 2024)