The German Ministry of Finance has published a letter dated 31 January 2022 regarding the extension of tax payment relief measures for COVID-19 in agreement with the state tax authorities, which further extends the relief first provided in March 2020 and subsequently extended. The letter includes:

• The extension of the simplified procedure for tax payment deferral without strict requirements or interest charges, which provides that taxpayers who can be shown to have had a direct and not insignificant impact from COVID-19 can submit applications for the deferral of taxes due by 31 March 2022, with deferrals to be granted up to 30 June 2022 at the latest, although a further deferral beyond 30 June 2022 may also be granted for taxes due by 31 March 2022 in connection with an appropriate installment payment agreement that lasts up to 30 September 2022 at the latest (application and initial deferral deadlines extended from 31 January 2022 and 31 March 2022, respectively);
• The suspension of enforcement measures for tax debtors who can be shown to have had a direct and not insignificant impact from COVID-19 if notification is made to the tax office by 31 March 2022 for taxes due by that date, in which case enforcement measures will be suspended until 30 June 2022 and the late payment penalties incurred in the period from 1 January 2021 to 30 June 2022 will be waived, with the possibility of a further suspension until 30 September 2022 without penalties if an appropriate installment payment agreement is entered into (notification deadline and initial suspension date extended from 30 January 2022 and 31 March 2022, respectively); and
• The option for taxpayers who can be shown to have had a direct and not insignificant impact from COVID-19 to submit applications for the adjustment of advance income and corporation tax payments for 2021 and 2022 by stating their circumstances by 30 June 2022, without strict requirements or rejection of applications because the taxpayers are unable to provide detailed proof of the damage caused (unchanged from relief as previously provided).

The letter also states that the general principles and obligations to provide evidence will apply in relation to applications for deferrals, suspension of enforcement, and adjustments outside the scope of the above.