Taxes; information on tax relief due to impact of coronavirus.

Bavaria and the federal government have taken a number of tax measures to relieve the liquidity of companies that have been massively affected by the economic impact of the spread of the Corona virus. Answers to frequently asked questions (FAQ) about these measures can be found on the pages of the Federal Ministry of Finance, the Bavarian State Tax Office or from your tax office.

Description

The German Federal Ministry of Finance and the supreme tax authorities of the German states have resolved various tax relief measures to ease the burden on taxpayers directly and not inconsiderably affected by the Corona crisis. The aim is to improve the liquidity of companies that have experienced economic difficulties as a result of the Corona crisis.

For example, those affected were given the option of deferring tax payments without interest. This gives taxpayers a break on payments to the tax office. In addition, it is possible to reduce the advance payments for income tax, corporate income tax and trade tax. In addition to these measures, those affected will be temporarily exempted from the enforcement of overdue tax debts.

Please contact your tax office directly if you wish to take advantage of the tax relief described above.

If you are interested in a deferral of business tax, please contact your local authority.

If you are dealing with insurance tax or the so-called VAT on e-Services procedure (special VAT procedure), please contact the Federal Central Tax Office (BZSt).

The contact persons for the following excise and transfer taxes are the responsible main customs offices:

  • Motor vehicle tax
  • Import turnover tax
  • Air traffic tax
  • Energy tax
  • Electricity tax
  • Tobacco tax
  • Coffee tax
  • Beer tax
  • Alcohol tax
  • Alcopop tax
  • Sparkling wine tax
  • Intermediate product tax

Under "Further links" you will find more detailed information on individual measures and types of tax.

Forms

  • Form, Bavaria-wide: Antrag auf Steuererleichterungen aufgrund der Auswirkungen des Coronavirus
    Please note

    This form has to be signed and sent to the responsible authority. You can sign the form manually and send it by email/fax or sign the form electronically with your qualified electronic signature an send it by (secure) email. If the responsible authority has set up a De-Mail account, you can also send the form by De-Mail using an sender-confirmed message.

    Formular für die vereinfachte Antragstellung

    • auf zinslose Stundung von ursprünglich bis zum 31. März 2022 fälligen Steuern bis längstens 30. Juni 2022
      und/oder
    • auf Herabsetzung von Steuervorauszahlungen/des Steuermessbetrages für Zwecke der Gewerbesteuer-Vorauszahlungen
      und/oder
    • auf Berücksichtigung eines vorläufigen Verlustrücktrags aus 2021 bei der Steuerfestsetzung für 2020.

Status: 08.03.2022

Responsible for editing: Bayerisches Staatsministerium der Finanzen und für Heimat

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  • Online transactions, Bavaria-wide
  • Online transactions, locally limited
  • Prefillable Form, Bavaria-wide
  • Legal bases, Bavaria-wide
  • Legal bases, locally limited
  • Fees, Bavaria-wide
  • Fees, locally limited