---
title: "Deferred Taxes"
description: "The Deferred Taxes functional area contains a number of workspaces in which deferred tax assets and liabilities are calculated. Which workspaces are displayed depends on the company currently selected and the master data configuration."
source_url: https://support.lucanet.com/en/documentation/income-taxes/income-taxes/company/deferred-taxes
language: en
last_updated: 2026-05-28
---
# Deferred Taxes

## Overview

The **Deferred Taxes** functional area contains a number of workspaces in which deferred taxes can be calculated for tax reporting in accordance with IAS 12 and Section 274 HGB, and corresponding note disclosures can be generated.

Which workspaces are displayed depends on the company currently selected and the master data configuration.

## Navigation

The **Deferred Taxes** function area is displayed under **Company | Deferred Taxes**.

**B/S Comparison | Total** is a workspace within **Deferred Taxes** and is displayed as follows, for example:

!['Deferred Taxes' section](https://support.lucanet.com/assets/docs-images/income-taxes/income-taxes/company/deferred-taxes/_images/en/deferred-taxes.png)
'Deferred Taxes' section

## Workspaces in the 'Deferred Taxes' Section

The following workspaces are available in the **Deferred Taxes** section — depending on the selected company and the configuration:

- [B/S Comparison](https://support.lucanet.com/en/documentation/income-taxes/income-taxes/company/deferred-taxes/balance-sheet-comparison.md)
- MVB (only optionally available)
- [LCF (Loss carried forward)](https://support.lucanet.com/en/documentation/income-taxes/income-taxes/company/deferred-taxes/loss-carry-forward.md)
- [OBD](https://support.lucanet.com/en/documentation/income-taxes/income-taxes/company/deferred-taxes/obd.md) (only optionally available)
- [Others](https://support.lucanet.com/en/documentation/income-taxes/income-taxes/company/deferred-taxes/other-def-taxes-ind-company.md)
- [Summary](https://support.lucanet.com/en/documentation/income-taxes/income-taxes/company/deferred-taxes/result-sheet.md)
- [TRR](https://support.lucanet.com/en/documentation/income-taxes/income-taxes/company/deferred-taxes/Tax-reconciliation-statement.md)
- [Reports](https://support.lucanet.com/en/documentation/income-taxes/income-taxes/company/deferred-taxes/Reports-company-workspace.md)