Due to § 29 and § 30 Infektionsschutzgesetz (Infection protection act) the authorities are entitled to impose a Quarantine. In case of general illness, the employer has to continue salaries due to Lohnfortzahlungsgesetz.
In case of Quarantine without illness, victims are entitled to compensation at an amount of their net-sellaries. The employer has to carry it and reclaim it within three months, recovery due to § 56 Infektionsschutzgesetz.
Self-employed persons are entitled to recovery of their business expense in case of Qurantine-order, due to § 56 Infektionsschutzgesetz.
Access to reduced hours compensation for employers can be reached from 1st March 2020, provided that the conditions are met.
The German Ministry of finance is preparing a tax-aid for company’s. The rules will comprise: The taxes will be deferred in case of decline of revenues:
- Taxprepaiments will be adapted at income and entity taxes. It shall be handled uncomplicated.
- Companies will be entitled to reduction of their prepayments on income, entity and commercial taxes. The IHK Munich has developed a form to download: Download Form
- Measures of enforcement will be deferred until 31. December as long as a debtor is concerned and affected by Corona.
§ 76 II S. 1 Nr. 1 SGB IV permits deferral of contributions to social benefits in case of exspected hardship for a company.
The Government has taken a resolution to establish a protection shield for companies, in order to absorb declining demands or discontinuances.
Promotion by KfW (Kreditanstalt für Wiederaufbau):
- KfW-loans will be granted more relaxed
- KfW-loan for growths will be available for bigger companies as well
- guaranties by guarantee banks up to 2,5 Million Euro
KfW-loans are available starting 23. March 2020 and have to be requested by your local bank.
- Companies which are effected by Coronacrises can use additional KfW-special programs. For these programs German government guaranties 460 Billion (Milliarden) Euro.
- The German Government will, additionally, deliver guaranties for exportcredits (Hermes).
For full information see website of the Bundeswirtschaftministerium.
Promotion by LFA
Several Landesbanken offer solvency aids as loans and guarantees.
The federal government has also promised emergency aid. The details are still being worked on.
The Bavarian Government has established a program for small commercials, being in economic crises and solvency shortage.
In Bavaria , self-employed, small commercials and companies with maximum 250 Employees are entitled to emergency aid.
These are graduated, depending on the number of employees:
- up to 5 Employees 5.000 EURO
- up to 10 Employees 7.500 EURO
- up to 50 Employees 15.000 EURO
- up to 250 Employees 30.000 EURO
You will find the application form on the website of Bayerisches Wirtschaftministerium: Fill out application
You should print the application form, sign it and forward it via e-mail or mail to on of the following governments:
Wirecard: Musterverfahren ist eröffnet / MATTIL ist Musterklägervertreter | Deutsche Lichtmiete stellt Insolvenzantrag - Staatsanwaltschaft Oldenburg ermittelt wegen des Verdachts des Betruges - Geschädigte Anleger sollten zur Durchsetzung ihrer Rechte dringend anwaltliche Hilfe in Anspruch nehmen! | Eilmeldung zur UDI Insolvenz: Wichtige Eilmeldung – Das Amtsgericht Leipzig hat (endgültige) Insolvenzverfahren über das Vermögen der UDI-Gesellschaften eröffnet | Wirecard: Rückforderung der Dividenden? | P&R: Der BGH entscheidet über Rückforderungen bei P&R; Zweite Abschlagzahlung läuft | UDI Festzins: Insolvenzen in Eigenverwaltung