de en
Nexia Ebner Stolz

Tax Advice

Tax deferrals for companies in times of Corona

As fiscal liquidity aid, the tax authorities grant tax deferrals to companies suffering from loss of profits and sales as a result of the corona pandemic.

On 19 March 2020, the Federal Mini­s­try of Finance (BMF) pub­lis­hed the fol­lo­wing gui­de­li­nes for the defer­ral of taxes to sup­port com­pa­nies in the corona cri­sis:

  • „Tax­pay­ers who are directly and not incon­s­i­de­r­a­bly affec­ted by the eco­no­mic con­se­qu­en­ces of the coro­na­vi­rus may sub­mit app­li­ca­ti­ons for defer­ral of taxes already due or beco­ming due by 31 Decem­ber 2020. This app­lies to income tax, cor­po­rate income tax and value added tax. The tax offices are requi­red to grant app­li­ca­ti­ons even if the damage cau­sed by the coro­na­vi­rus can­not be pro­ven in detail in terms of value. No high demands are to be made on the con­di­ti­ons/requi­re­ments/ tax defer­ral.
  • As a rule, the tax offices waive defer­ral inte­rest.
  • App­li­ca­ti­ons for defer­ral of taxes due after 31 Decem­ber 2020 must be jus­ti­fied.

Several federal sta­tes have already pro­vi­ded app­li­ca­tion forms. Other­wise, accor­ding to the offi­cial press relea­ses, app­li­ca­ti­ons should be made in wri­ting and hand­led unbu­reau­c­rati­cally. It should be noted that the app­li­ca­tion must also include a descrip­tion of the indi­vi­dual eco­no­mic effects of the coro­na­vi­rus on the com­pany con­cer­ned. Even if the tax aut­ho­ri­ties are instruc­ted not to place high demands on this proof, it is nevert­he­less indi­s­pensa­ble in order to docu­ment the direct and not insig­ni­fi­cant impact of the corona cri­sis.


For with­hol­ding taxes, such as income tax and capi­tal gains tax, a tax defer­ral is in prin­ciple not envi­sa­ged. Accor­ding to reports, the finance mini­s­tries of the federal sta­tes, in coor­di­na­tion with the Federal Mini­s­try of Finance, are wor­king on a gui­de­line for the tre­at­ment of income tax, which is expec­ted to be pub­lis­hed shortly. Howe­ver, it may already be pos­si­ble to obtain a sus­pen­sion of exe­cu­tion.

Also pub­lis­hed on 19 March 2020 were identi­cal dec­rees of the sup­reme tax aut­ho­ri­ties of the federal sta­tes on accom­panying trade tax mea­su­res. App­li­ca­ti­ons for defer­ral of trade tax must be sub­mit­ted to the muni­ci­pa­li­ties res­pon­si­ble for trade tax, and merely to the tax office in cases where the res­pon­si­bi­lity for trade tax does not lie with the muni­ci­pa­li­ties (this app­lies in parti­cu­lar to city sta­tes).

back to top