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Coronavirus – Extension for filing of preliminary wage tax returns – Germany

  • Germany
  • Tax planning and consultancy

24-04-2020

Relief through extension of filing deadlines for employers in the Corona crisis

In a letter dated 23 April 2020, the Federal Ministry of Finance has provided tax relief by extending the filing deadlines for preliminary wage tax returns (Lohnsteuer-Anmeldung) during the COVID-19 crisis:

Upon request, filing deadlines for monthly or quarterly preliminary wage tax returns during the COVID-19 crisis can be extended by up to two months, if the employer can prove that he has been prevented from the timely filing due to the Corona crisis.

Example: In principle, the employer must register the preliminary wage tax returns for April 2020 by 10 May 2020 at the latest. Under the above new Corona relief rules, the employer may postpone the filing of the preliminary wage tax returns for April 2020 to 10 July 2020 at the latest.

The same applies to cases, where the employer has sources out the payroll accounting and preliminary wage tax returns to external service providers such as certified tax advisors.

Further Links:

Letter of the Federal Ministry of Finance dated 23 April 2020

Dr. Stefan Diemer, Partner
Martina Sradj, Consultant
Dr. iur. Simon Felix Weppner, M.C.L. (Adelaide), Partner
Niklas Schilawa, LL.M. (LTU Melbourne), Associate

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