Government Measure
Deferred payment of (corporate) income taxes and VAT due within 2020 upon request, with
no interest in respect of delay
Reduction of advance payments due in 2020 for (corporate) income taxes, trade taxes and
VAT upon request
No enforcement measures within 2020 for unpaid (corporate) income taxes and VAT upon
request; no late payment fines
Eligibility
Taxpayers affected directly more than insignificantly by COVID-19. Taxpayers that are
affected only indirectly by COVID-19 are not eligible. No further guidance is currently
available from the fiscal authorities as to how to distinguish between those categories.
Supervising Authority
Tax office overseeing relevant taxpayer; application should be made in written form, no special form requirements
Availability
From 19 March 2020
Government Measure
Reduction of (corporate) income tax payments in 2019 due to expected tax losses in 2020
up to €1m (€2m for couples)
Eligibility
Taxpayers that anticipate a loss in FY2020 due to COVID-19
Supervising Authority
Tax office overseeing relevant taxpayer
Availability
Reduction of (corporate) income tax payments in 2019 due to expected tax losses in 2020
up to €1m (€2m for couples)
Government Measure
VAT reduction for meals in the catering trade from 19 to 7 percent until 30 June 2021
(although no law has been formally passed as yet).
Eligibility
Catering trade taxpayers
Supervising Authority
Tax office overseeing relevant taxpayer
Availability
From 1 July 2020.
Government Measure
Facilitation of certain corporate reorganizations (e.g. transformation of a company into
a partnership) in a way that the closing balance sheet of the disappearing entity must not
be older than 12 months (currently 8 months) prior to the date when the reorganization is
filed at the commercial register
All entities that fall within the scope of the German Tax Reorganization Act
Eligibility
Commercial register, tax office overseeing the relevant taxpayer
Availability
Not yet finalized; potentially for all relevant reorganizations made in 2020 (already now
with the possibility to extent such period by the Ministry of Finance)