The Federal Ministry of Finance is once again extending the deadline for applications for deferrals for taxpayers who have been proven to be directly and significantly negatively affected by the pandemic, which was extended almost 8 weeks ago. How from the Write of the Federal Ministry of Finance dated January 31, 2022, it is now possible to submit a corresponding application by March 31, 2022 for the amounts accrued up to the deadline, explaining your own situation. The deferral of payment can be granted until June 30, 2022 at the latest. However, if reasonable installment payments have been agreed, deferral is also possible until September 30, 2022. Enforcement measures that have already started or are planned are also to be suspended within the framework of these periods.

By explaining their own circumstances, affected companies and self-employed persons can also apply for an adjustment of the advance payments on income or corporation tax for the years 2021 and 2022 up to and including June 30, 2022. The authorities should continue to refrain from overly strict requirements in all prerequisite checks related to the above-mentioned procedures.


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