23 April 2020 – Allowed extended deadlines for wage tax registrations

This item is sourced from COVID-19 Policy Watch co-ordinated by Policy. We are in the process of gathering further information and aligning taxonomies for these items.

Type of Intervention: Business support
Sectors Involved:
Level of Jurisdiction: National
Lead People/Agency:

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