fInancial offices should not overwhelm private households and companies in the energy crisis. A letter from the Federal Ministry of Finance coordinated with the highest financial authorities of the federal states states that tax payments due could be deferred and advance payments adjusted on request.
“The tax authorities will take this special situation into account appropriately in the case of taxpayers who are not insignificantly negatively economically affected.” The special treatment for income and corporation tax initially applies until March 31, 2023.
The letter refers to the massive economic consequences of the war in Ukraine and the sanctions against Russia. Due to high energy prices, taxpayers may at times be unable to meet their obligations. Most recently, the VAT rate on gas and district heating was reduced from 19 to seven percent for a limited period of time. In addition, relief packages were put together, most of which still have to be implemented.
According to the letter, the tax offices should use their legally possible leeway. Enforcement measures can, for example, be suspended. Those affected are asked to contact the authorities.
