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Tax relief due to the effects of the coronavirus

The effects of the coronavirus threaten not only personal health, but also the economic existence of many individuals and businesses.

In order to be able to grant tax relief quickly, easily and unbureaucratically, you will find a simplified application form for deferrals or adjustments of advance payments here, which is to be submitted to your competent tax office. This form can be used for deferral requests received by the tax office on or before June 30, 2021, for taxes due on or before June 30, 2021

In the event of a deferral, the SEPA Direct Debit Mandate must be revoked in a timely manner. This is possible in accordance with your previous method of transmitting advance VAT returns using form USt 1 A.

The simplified deferral rule only applies to income tax, corporation tax and VAT.

Tax withholding amounts as defined by § 222 sentences 3 and 4 of the German Fiscal Code (wage tax and capital gains tax) cannot be deferred. For tax withholding amounts, you have the option of submitting an application for a deferral of enforcement to your responsible tax office.

The special advance payment for VAT for 2021 can be reduced in part or in full (i.e. to €0) upon application. The prerequisite is that the application is received by the tax office by 31 March 2021 and the entrepreneur proves, by presenting his circumstances, that he is directly and not insignificantly affected by the current Corona crisis. The simplest and quickest way to apply for a reduction is to submit a corrected return using the paper form USt 1 H "Dauerfristverlängerung/Sondervorauszahlungen". The submission of a corrected return has no effect on a granted extension of the standing period according to § 46 UStDV; this remains unchanged.

Taxpayers who are directly and not insignificantly negatively affected by the Corona crisis and who have not yet been assessed for the VZ 2019 can, in principle, apply for a reduction of the assessed advance payments for 2019 within the time limits of Section 37 (3) sentence 3 EStG. A sufficient forecast and explanation of such losses in individual cases is often difficult, especially in the current situation, due to the uncertainties of the economic development. For this reason, applications for a reduction of the advance payments for the tax year 2019 are to be processed in a simplified manner for all parties involved on the basis of a loss carryback from 2020 determined on a flat-rate basis. You can find an application form here. This does not affect the possibility of submitting detailed documentation in individual cases to demonstrate a higher loss that can be carried back.

If the tax office has refrained from enforcement measures for taxes in arrears or due by 31 December 2020 because the debtor is directly and not insignificantly affected by the economic impact of the coronavirus, the late payment surcharges for these taxes incurred in the period from 19 March 2020 to 31 December 2020 will be waived by 31 December 2020 by general order of the tax offices. In the respective individual case, no further remission notices will be issued. If you were directly and not insignificantly affected by the economic effects of the coronavirus and were nevertheless requested to pay late payment surcharges in contravention of this general ruling, please contact your competent tax office.


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