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The corona pandemic affects numerous companies in Germany. Aid programmes have already been announced by the federal and state governments. Who can apply for help and who should be contacted? We give a compact overview of the different instruments and name the most important conditions.

Tax aid measures
The Swiss Confederation has decided on a Corona shield. This includes tax aid for companies, the self-employed and freelancers in the corona pandemic to improve their liquidity. The measures will apply until the end of 2020.
• Tax authorities grant interest-free deferrals of tax liabilities
• Waiver of enforcement measures / suspension of enforcement
• Tax prepayments can be adjusted
• Deferral of social security contributions (application to the respective health insurance company)

As a rule, no deferral interest is incurred when deferrals are granted. However, wage tax and capital gains tax cannot be deferred. The tax office should refrain from enforcement measures.

Questions and answers

Applications for tax deferrals should be submitted in writing to the relevant tax office. In the meantime, most of the Landefinance authorities have provided an online form. If you have a tax consultant, he or she can submit the application in consultation with you.