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“Corona crisis: economic stimulus and crisis management package adopted”.

The federal government has adopted extensive stimulus measures to address the Corona crisis, including the following tax provisions, among others:

  • The tax loss carryback will be extended to a maximum of EUR 5 million for 2020 and 2021, or to EUR 10 million (in the case of married couples assessed jointly); the tax effect is already to be brought forward for 2019, e.g. by forming a corona reserve.
  • An option model for corporate income tax is to be introduced for partnerships; the tax reduction for income from business operations will be improved.
  • A one-time child bonus of 300 euros per child is to be paid for each child entitled to child benefit; like child benefit, the bonus is offset against the tax-free child allowance. The relief amount for single parents is to be increased from the current 1,908 euros to 4,000 euros for 2020 and 2021.