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Dates at the end of the year

With regard to the tax measures related to the Corona crisis, the following should be noted in particular at the end of the year:

  • The reduction of VAT rates to 16% (normal) or 5% (reduced) regularly only applies to services provided until 31.12.2020; after this date, the rates of 19% or 7% will apply again.
    A special regulation applies to restaurant services (with the exception of beverages): Here, the reduced tax rate (from 01.01.2021 in the amount of then 7%) is to be applied beyond the turn of the year until 30.06.2021 (furthermore).
  • Aid and support granted by the employer in the form of grants and benefits in kind to employees due to the Corona crisis up to the amount of EUR 1,500 will only remain exempt from wage tax and social security contributions if paid or granted by December 31, 2020.
  • Relief in connection with donations to persons affected by the Corona crisis in the form of (cash) donations, fundraising campaigns, donations from wages and salaries or donations from business assets will only apply until December 31, 2020.
  • Normally, an investment deduction must be reversed if an investment is not made within 3 years. A special rule applies to investment deductions claimed in 2017 that would actually have to be reversed if the investment had not been made by the end of 2020: In these cases, it is sufficient if the investment is still carried out by the end of 2021.