{"id":13468,"date":"2022-06-06T00:00:00","date_gmt":"2022-06-05T22:00:00","guid":{"rendered":"https:\/\/suw-steuerberatung.de\/fourth-coronavirus-tax-relief-act-passed-by-the-bundestag-key-changes\/"},"modified":"2026-08-23T21:02:40","modified_gmt":"2026-08-23T19:02:40","slug":"fourth-coronavirus-tax-relief-act-passed-by-the-bundestag-key-changes","status":"publish","type":"post","link":"https:\/\/suw-steuerberatung.de\/en\/fourth-coronavirus-tax-relief-act-passed-by-the-bundestag-key-changes\/","title":{"rendered":"Fourth Coronavirus Tax Relief Act Passed by the Bundestag: Key Changes"},"content":{"rendered":"\n<h3 class=\"wp-block-heading\">Background<\/h3>\n\n<p>On May 19, 2022, the Bundestag passed the Fourth Act on the Implementation of Tax Relief Measures to Address the COVID-19 Crisis (\u201cFourth COVID-19 Tax Relief Act\u201d or \u201cFourth Corona Tax Relief Act\u201d) to minimize the economic consequences of the ongoing COVID-19-related restrictions and to provide additional investment incentives. Important: <strong>The Bundesrat\u2019s approval is <\/strong> <strong>required (scheduled for June 10, 2022)<\/strong> for the <strong>Fourth COVID-19 Tax Relief Act to take effect<\/strong>.   <\/p>\n\n<p>The following section discusses selected changes.<\/p>\n\n<h2 class=\"wp-block-heading\">Elimination of the discounting of liabilities<\/h2>\n\n<p>Under the current rules (Section 6(1)(3), first sentence, of the Income Tax Act), non-interest-bearing liabilities with a remaining term of more than 12 months must be discounted at a rate of 5.5 percent in the tax balance sheet.  <\/p>\n<p>Against the backdrop of the current low-interest-rate environment, the rules governing the discounting of these liabilities are being repealed. The liabilities in question will then generally be recognized on the balance sheet at their settlement amount (=face value). This avoids an additional tax burden resulting from discounting income in the year the liabilities are initially recognized. If a liability was already recognized in the prior fiscal year, interest expense resulting from compounding will then arise in subsequent financial statements.   <\/p>\n<p>Important:<\/p>\n<ul>\n<li>Das korrespondierende steuerliche <strong>Abzinsungsgebot bei R\u00fcckstellungen<\/strong> <strong>bleibt<\/strong> dagegen <strong>unver\u00e4ndert bestehe<\/strong>n.\u00a0<\/li>\n<li>Beim Wegfall des steuerlichen Abzinsungsgebots von Verbindlichkeiten sind die <strong>Auswirkungen auf die Zinsschranke zu beachten<\/strong>. Danach f\u00fchrt die Auf- und Abzinsung unverzinslicher oder niedrig verzinslicher Verbindlichkeiten oder Kapitalforderungen ebenfalls zu Zinsertr\u00e4gen oder Zinsaufwendungen f\u00fcr die Zwecke der Zinsschranke.<\/li>\n<\/ul>\n<hr\/>\n<p><strong>First-time use<\/strong><\/p>\n<p>The new regulation applies to fiscal years ending <strong>after December 31, 2022<\/strong>. <strong>Upon request<\/strong>, the regulation may also be applied uniformly to fiscal years ending <strong>before January 1, 2023<\/strong>, <strong>provided that the relevant tax assessments are not final<\/strong>. In such cases, the <strong>right to elect<\/strong> is <strong>deemed to have been exercised<\/strong> through the corresponding <strong>entries in the tax profit calculations<\/strong>. <\/p>\n<hr\/>\n<h2 class=\"wp-block-heading\">Extension of the Declining-Balance Depreciation Method<\/h2>\n\n<p>The Fourth Coronavirus Tax Relief Act includes an extension of the declining-balance depreciation method introduced by the Second Coronavirus Tax Relief Act. This applies to movable fixed assets acquired or manufactured during 2022 (before January 1, 2023). <\/p>\n<p><br\/>As before, declining-balance depreciation may be used in place of straight-line depreciation at a rate of up to two and a half times the straight-line depreciation rate, up to a maximum of 25 percent. To the extent that a movable asset also meets the requirements for claiming special depreciation (\u00a7 7g (5) EStG), such special depreciation may continue to be claimed in addition to declining-balance depreciation. <\/p>\n<hr\/>\n<p><strong>First-time use<\/strong><\/p>\n<p>The regulation takes effect on the day after the Fourth Coronavirus Tax Relief Act is promulgated and applies for the first time to the 2022 tax assessment period.<\/p>\n<hr\/>\n<h2>Extension of the Deadline for the Investment Tax Credit Under Section 7g of the Income Tax Act (EStG)<\/h2>\n<p>For investment tax credits under Section 7g of the Income Tax Act (EStG), the investment period is extended by one year in each case. Thus, for investment tax credits claimed in fiscal years ending after December 31, 2016, and before January 1, 2020, the investment period\u2014notwithstanding \u00a7 7g(3)\u2014does not end until the end of the fourth, fifth, or sixth (instead of the third or already extended) fiscal year following the fiscal year in which the deduction was claimed. Example: An investment reserve established as of December 31, 2019, must then be utilized (or, if applicable, reversed through profit or loss) no later than December 31, 2023.   <\/p>\n<hr\/>\n<h2>Extension of Submission Deadlines<\/h2>\n<p>The filing deadlines for tax returns and the assessment of late-filing penalties are to be extended as follows:<\/p>\n<table>\n<tbody>\n<tr>\n<td width=\"51\">\n<p><strong>Tax Assessment Period<\/strong><\/p>\n<\/td>\n<td colspan=\"2\" width=\"222\">\n<p>Deadline for Filing Tax Returns: Cases Requiring Professional Advice<\/p>\n<\/td>\n<td colspan=\"2\" width=\"223\">\n<p>Deadline for advance requests; cases referred to <br\/><\/p>\n<\/td>\n<td colspan=\"2\" width=\"223\">\n<p>Deadline for extending the <br\/>tax return filing deadline; cases advised on <br\/><\/p>\n<\/td>\n<td colspan=\"2\" width=\"236\">\n<p>Start of the Period for Assessing Late-Payment Penalties<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"51\">\n<p>\u00a0<\/p>\n<\/td>\n<td width=\"111\">\n<p>current<\/p>\n<\/td>\n<td width=\"111\">\n<p><strong>new<\/strong><\/p>\n<\/td>\n<td width=\"111\">\n<p>current<\/p>\n<\/td>\n<td width=\"111\">\n<p><strong>new<\/strong><\/p>\n<\/td>\n<td width=\"111\">\n<p>current<\/p>\n<\/td>\n<td width=\"111\">\n<p><strong>new<\/strong><\/p>\n<\/td>\n<td width=\"111\">\n<p>current<\/p>\n<\/td>\n<td width=\"125\">\n<p><strong>new<\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"51\">\n<p>2020<\/p>\n<\/td>\n<td width=\"111\">\n<p>31.05.2022<\/p>\n<\/td>\n<td width=\"111\">\n<p><strong>31.08.2022<\/strong><\/p>\n<\/td>\n<td width=\"111\">\n<p>31.05.2022<\/p>\n<\/td>\n<td width=\"111\">\n<p><strong>31.08.2022<\/strong><\/p>\n<\/td>\n<td width=\"111\">\n<p>31.05.2022<\/p>\n<\/td>\n<td width=\"111\">\n<p><strong>31.08.2022<\/strong><\/p>\n<\/td>\n<td width=\"111\">\n<p>01.06.2022<\/p>\n<\/td>\n<td width=\"125\">\n<p><strong>01.09.2022<\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"51\">\n<p>2021<\/p>\n<\/td>\n<td width=\"111\">\n<p>28.02.2023<\/p>\n<\/td>\n<td width=\"111\">\n<p><strong>31.08.2023<\/strong><\/p>\n<\/td>\n<td width=\"111\">\n<p>28.02.2023<\/p>\n<\/td>\n<td width=\"111\">\n<p><strong>31.08.2023<\/strong><\/p>\n<\/td>\n<td width=\"111\">\n<p>28.02.2023<\/p>\n<\/td>\n<td width=\"111\">\n<p><strong>31.08.2023<\/strong><\/p>\n<\/td>\n<td width=\"111\">\n<p>01.03.2023<\/p>\n<\/td>\n<td width=\"125\">\n<p><strong>01.09.2023<\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"51\">\n<p>2022<\/p>\n<\/td>\n<td width=\"111\">\n<p>29.02.2024<\/p>\n<\/td>\n<td width=\"111\">\n<p><strong>31.07.2024<\/strong><\/p>\n<\/td>\n<td width=\"111\">\n<p>29.02.2024<\/p>\n<\/td>\n<td width=\"111\">\n<p><strong>31.07.2024<\/strong><\/p>\n<\/td>\n<td width=\"111\">\n<p>29.02.2024<\/p>\n<\/td>\n<td width=\"111\">\n<p><strong>31.07.2024<\/strong><\/p>\n<\/td>\n<td width=\"111\">\n<p>01.03.2024<\/p>\n<\/td>\n<td width=\"125\">\n<p><strong>01.08.2024<\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"51\">\n<p>2023<\/p>\n<\/td>\n<td width=\"111\">\n<p>28.02.2025<\/p>\n<\/td>\n<td width=\"111\">\n<p><strong>31.05.2025<\/strong><\/p>\n<\/td>\n<td width=\"111\">\n<p>28.02.2025<\/p>\n<\/td>\n<td width=\"111\">\n<p><strong>31.05.2025<\/strong><\/p>\n<\/td>\n<td width=\"111\">\n<p>28.02.2025<\/p>\n<\/td>\n<td width=\"111\">\n<p><strong>31.05.2025<\/strong><\/p>\n<\/td>\n<td width=\"111\">\n<p>01.03.2025<\/p>\n<\/td>\n<td width=\"125\">\n<p><strong>01.06.2025<\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"51\">\n<p>2024<\/p>\n<\/td>\n<td width=\"111\">\n<p>28.02.2026<\/p>\n<\/td>\n<td width=\"111\">\n<p><strong>30.04.2026<\/strong><\/p>\n<\/td>\n<td width=\"111\">\n<p>28.02.2026<\/p>\n<\/td>\n<td width=\"111\">\n<p><strong>30.04.2026<\/strong><\/p>\n<\/td>\n<td width=\"111\">\n<p>28.02.2026<\/p>\n<\/td>\n<td width=\"111\">\n<p><strong>30.04.2026<\/strong><\/p>\n<\/td>\n<td width=\"111\">\n<p>01.03.2026<\/p>\n<\/td>\n<td width=\"125\">\n<p><strong>01.05.2026<\/strong><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n<p>\u00a0<\/p>\n<p>If you have any questions, the sch\u00fctze &amp; wirtz tax consulting team will be happy to assist you.<\/p>\n<p><\/p>\n<p>Source: EY, NWB, Federal Ministry of Finance<\/p>\n<p><\/p>\n<p>Photo: Markus Winkler, Unsplash<\/p>\n<p><\/p>\n<p>Disclaimer: We assume no liability for the accuracy and completeness of the information. The information provided here does not constitute recommendations for action. <\/p>\n<p><\/p><\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Background On May 19, 2022, the Bundestag passed the Fourth Act on the Implementation of Tax Relief Measures to Address the COVID-19 Crisis (\u201cFourth COVID-19 Tax Relief Act\u201d or \u201cFourth Corona Tax Relief Act\u201d) to minimize the economic consequences of the ongoing COVID-19-related restrictions and to provide additional investment incentives. Important: The Bundesrat\u2019s approval is required (scheduled for June 10, [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[507,628],"tags":[445,673,672],"aioseo_notices":[],"aioseo_head":"\n\t\t<!-- All in One SEO 5.0.1.1 - aioseo.com -->\n\t<meta name=\"description\" content=\"Background On May 19, 2022, the Bundestag passed the Fourth Act on the Implementation of Tax Relief Measures to Address the COVID-19 Crisis (\u201cFourth COVID-19 Tax Relief Act\u201d or \u201cFourth Corona Tax Relief Act\u201d) to minimize the economic consequences of the ongoing COVID-19-related restrictions and to provide additional investment incentives. 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