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German Tax and Legal News

COVID-19: Government allows deferred wage tax filing

Employers affected by COVID-19 may defer their monthly or quarterly wage tax filings for up to two months.

The German Ministry of Finance (MOF) issued a decree on 23 April 2020 to provide additional relief measures for employers that are affected by the coronavirus (COVID-19). The decree allows an extension of the monthly or quarterly filing deadline for wage tax returns for up to two months. To obtain an extension, the employer must submit a request to the relevant tax office. The decree states that an extension should be granted if either the employer or the service provider responsible for preparing its wage tax returns is prevented from filing on time as a result of COVID-19, through no fault of its own, and the employer provides documentation to support this along with its request for an extension. The extension granted may not exceed a two-month period. Diese Mandanteninformation enthält ausschließlich allgemeine Informationen, die nicht geeignet sind, den besonderen Umständen eines Einzelfalles gerecht zu werden. Sie hat nicht den Sinn, Grundlage für wirtschaftliche oder sonstige Entscheidungen jedweder Art zu sein. Sie stellt keine Beratung, Auskunft oder ein rechtsverbindliches Angebot dar und ist auch nicht geeignet, eine persönliche Beratung zu ersetzen. Sollte jemand Entscheidungen jedweder Art auf Inhalte dieser Mandanteninformation oder Teile davon stützen, handelt dieser ausschließlich auf eigenes Risiko. Deloitte GmbH übernimmt keinerlei Garantie oder Gewährleistung noch haftet sie in irgendeiner anderen Weise für den Inhalt dieser Mandanteninformation. Aus diesem Grunde empfehlen wir stets, eine persönliche Beratung einzuholen.

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