In France, losses incurred by a company in a given fiscal year can be carried forward to offset profits in subsequent years, without time limit. The annual offset against future profits is limited to a maximum of €1 million, plus 50% of the portion of profit exceeding this threshold. Any unused balance is carried forward to the following year. It is also possible to opt to carry back losses against the previous year's profits, up to a maximum of €1 million.

On June 2, 2022, the Austrian Financial Court ruled on the arm's length nature of a) the liability commission in context with a shareholder loan, b) the Transfer Price of products and c) the crediting of trade receivables (GZ. RV/7102082/2009).