Type of Intervention: Business support
Level of Jurisdiction: National
Overview: The German Government allowed employers to extend the deadlines for submitting monthly or quarterly wage tax registrations if they themselves or the person responsible for wage accounting and wage tax registration are demonstrably prevented through no fault of their own from submitting the wage tax registrations on time. The extension of the deadline may not exceed two months.
Full details here: https://www.bundesfinanzministerium.de/Content/DE/Downloads/BMF_Schreiben/Weitere_Steuerthemen/Abgabenordnung/2020-04-23-verlaengerung-der-erklaerungsfrist-fuer-vierteljaehrliche-und-monatliche-lohnsteueranmeldungen-waehrend-der-corona-krise.pdf?__blob=publicationFile&v=1