Until December 31, 2020, applications for deferral of the taxes that are due or payable up to that point in time and that are administered by the state tax authorities on behalf of the federal government (these are income, corporate and sales tax, since these are subject to the Basic Law under the Federal contract administration) and requests to adjust the advance payments on income and corporate tax. There are no strict requirements for the conditions for deferrals and the proof of the damage caused by direct and not insignificant impact on the crisis. The tax authorities also generally refrain from charging deferred interest. Applications for deferral or advance payment adjustment for taxes and periods due after December 31, 2020 must be justified in particular.
Source EY
Unofficial translation in English
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