We are sharing a checklist of the tax reliefs that are currently potentially being granted to companies by financial authorities due to the corona crisis in Germany. The basic point is to defer or reduce payments for certain types of tax. It is currently unclear what specific requirements must be met for a deferral or reduction.
Often, however, it will not be clear whether the requirements - in particular a deferral - are met. In these cases, it is advisable not to use one of the forms that have been published by the tax authorities in this context, because some of them contain statements that may not describe the individual situation correctly. Instead, it is advisable to submit the applications in individual letters to the tax office (the municipality) and briefly describe the relevant facts, i.e. the situation of the company. This procedure can in particular reduce the risk of liability claims by the management (Section 69 AO) and possible tax evasion or frivolous tax reduction (Sections 370, 378 AO).
Dowload the COVID-19 Checklist on tax reliefs in Germany here.
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