The German Ministry of Finance has published a letter dated 7 December 2021 regarding the extension of tax payment relief measures for COVID-19 in agreement with the state tax authorities, which 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 insignifican…