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Further extension of deferrals and adjustment of advance payments


Entrepreneurs and individuals who are directly and not insignificantly negatively affected economically by the Corona crisis can now submit applications for deferral of taxes due by June 30, 2021, stating their circumstances.

The deferrals are to be granted until 30.09.2021 at the latest. Beyond Sept. 30, 2021, connection deferrals are available for related taxes in connection with an installment payment agreement lasting through Dec. 31, 2021. The tax authorities regularly waive the charging of deferral interest.

Affected taxpayers have until Dec. 31, 2021, to submit applications for adjustments to advance payments of 2021 income and corporate income tax.

No strict requirements should be imposed on requests for deferrals or for adjustment of advance payments.
The applications should not be rejected because the damages incurred cannot be proven in detail in terms of value.