Tax | Corona/COVID19

Further improvements to the Corona aids

According to the decisions of the coalition committee of 3 February 2021, further Corona aid is also planned, especially for families, low-income households, the gastronomy sector, the cultural sector and for businesses:

Corona grant

Adult basic income support recipients receive a one-off special payment of 150 euros.

Child bonus

A one-time child bonus of 150 euros is granted per child on top of the child benefit. This bonus is offset against the tax-free child allowance comparable to the child benefit. It is not offset against the basic income support.

Easier access to basic benefits

Easier access to the basic social security system will be extended until 31 December 2021, analogous to the pandemic-related increase in short-time allowance. This offers protection in particular to self-employed persons and employees with small incomes who suddenly find themselves in need due to the crisis.

VAT reduction gastronomy

VAT on food in restaurants will be reduced to the reduced rate of 7% beyond 30 June 2021, for a limited period until 31 December 2022.

Supporting cultural workers in the Corona crisis

A follow-up programme for the rescue and future programme "New Start for Culture" amounting to another 1 billion euros is intended to help the cultural sector, which has been particularly hard hit.

Tax loss carryback

The applicable tax loss carryback will be increased to a maximum of 10 million euros for the years 2020 and 2021, or 20 million euros (in the case of joint assessment). This creates the necessary liquidity in the crisis, especially for SMEs.


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