The package of measures adopted by the German Federal Government to cushion the effects of the coronavirus is intended to act as a protective shield for employees and companies. This protective shield is based on four pillars. Pillar number two (“fiscal liquidity support for companies”) is intended to improve the liquidity of companies through fiscal aid measures.
This Q&A guide is intended to support initial rapid assessments regarding the applicability of tax relief measures. It serves as an overview and contains direct starting points and generally applicable specific recommendations for action to increase liquidity and flexibility from a tax perspective.
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