{"id":11742,"date":"2021-04-08T14:29:37","date_gmt":"2021-04-08T12:29:37","guid":{"rendered":"https:\/\/tunal-stb.de\/third-corona-tax-relief-act\/"},"modified":"2023-07-21T09:36:58","modified_gmt":"2023-07-21T07:36:58","slug":"third-corona-tax-relief-act","status":"publish","type":"post","link":"https:\/\/tunal-stb.de\/en\/third-corona-tax-relief-act\/","title":{"rendered":"Third Corona Tax Relief Act"},"content":{"rendered":"<section class=\"l-section wpb_row height_large\"><div class=\"l-section-h i-cf\"><div class=\"g-cols vc_row via_grid cols_1 laptops-cols_inherit tablets-cols_inherit mobiles-cols_1 valign_top type_default stacking_default\"><div class=\"wpb_column vc_column_container\"><div class=\"vc_column-inner\"><div class=\"wpb_text_column\"><div class=\"wpb_wrapper\"><h2>Through the Third Corona Tax Relief Act, the following measures have been adopted:<\/h2>\n<ol>\n<li>In the <strong>catering industry<\/strong>, the reduced VAT rate of 7% applies to the supply of food (not drinks) until 30.06.2021; this regulation is extended until <strong>31.12.2022<\/strong>.<\/li>\n<li>For each child entitled to child benefit in 2021, a one-off amount of 150 euros will be paid in addition to the child benefit. The payment is to be made regularly in May 2021.<\/li>\n<li>The limits for the possible <strong>loss carryback<\/strong> are doubled to 10 million euros (in the case of joint assessment to 20 million euros).<\/li>\n<\/ol>\n<p>Even before assessment for income tax in 2020, an emerging loss could be carried back to 2019 as a lump sum by applying a lump sum of 30% of the total amount of income in 2019 as a loss from 2020 in the 2019 tax calculation, resulting in a refund (cf. Section 111 EStG for details).<\/p>\n<p>This lump-sum loss carryback now also applies to the year 2021.<\/p>\n<\/div><\/div><\/div><\/div><\/div><\/div><\/section>\n","protected":false},"excerpt":{"rendered":"Through the Third Corona Tax Relief Act, the following measures have been adopted: In the catering industry, the reduced VAT rate of 7% applies to the supply of food (not drinks) until 30.06.2021; this regulation is extended until 31.12.2022. For each child entitled to child benefit in 2021, a one-off amount of 150 euros will...","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1515,535],"tags":[1553],"class_list":["post-11742","post","type-post","status-publish","format-standard","hentry","category-coronavirus-en","category-information-letter","tag-corona-help"],"acf":[],"_links":{"self":[{"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/posts\/11742","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/comments?post=11742"}],"version-history":[{"count":2,"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/posts\/11742\/revisions"}],"predecessor-version":[{"id":11756,"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/posts\/11742\/revisions\/11756"}],"wp:attachment":[{"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/media?parent=11742"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/categories?post=11742"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/tags?post=11742"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}