With the Write From December 7th, 2021, the Federal Ministry of Finance (BMF) is again extending the deadline for applications for simplified tax deferrals by taxpayers who have got into economic difficulties due to the pandemic. In order to avoid undue hardship, those affected can submit a corresponding application to the responsible state tax authority by January 31, 2022, demonstrating a demonstrably direct and not insignificant negative economic situation. In the event that individual loss values cannot be specifically proven by the applicant, the authorities are instructed not to set too strict requirements in the examination in order to avoid the application being rejected.
The deferred payment of taxes due by this date and the suspension of enforcement measures already in progress is possible until March 31, 2022 at the latest or until June 30, 2022 if reasonable installment payments have been agreed.
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