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Corono crisis: How can the tax office help?

Currently, there are numerous programs designed to help the self-employed and businesses. You just have to care or be willing to ask for help. But what useful applications can be made to the tax office?

The federal government is currently improving the options for deferring tax payments for income tax, corporate income tax and sales tax, among others. This gives self-employed people and businesses a break on payments. However, it should be noted that deferred does not mean waived!

In this context, no strict requirements shall be imposed on the approval of the deferral. Companies and self-employed persons must show that they are directly affected. However, they do not have to provide detailed evidence of the value of any damage incurred.

In addition, there is the possibility of adjusting prepayments for income taxes. In addition, the enforcement of overdue tax debts can also be waived until the end of the year.

Another important opportunity to provide liquidity has been given today by a very recent decree of the tax administration. Most companies and self-employed persons are familiar with the so-called 1/11 payment, which is to be paid in advance for the coming year on the basis of the sales tax of the previous year and which grants a so-called permanent extension of the deadline for the sales tax returns. This 1/11 payment is offset in the following year against the sales tax from December of the previous year. As I learned today, it should now be possible, upon application, to receive a refund of the 1/11 payment and still continue to enjoy the granting of a permanent extension. This can quickly mean liquidity of several thousand euros in the very short term.

By the way:

Enforcement of overdue tax debts is to be waived until the end of the year. Late payment penalties that legally accrue during this period are to be waived. This relates to income tax, corporate income tax and sales tax.

The Federal Ministry of Finance has also instructed the Customs Administration, which administers energy tax and air transport tax, among other things, to take similar measures. They also apply to insurance tax and value added tax, insofar as this is administered by the Federal Central Tax Office.


Marian Härtel

Marian Härtel

Marian Härtel is a lawyer and entrepreneur specializing in copyright law, competition law and IT/IP law, with a focus on games, esports, media and blockchain.

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