Back to home
German Tax and Legal News

MoF decree further extends 2020 corporate income tax return filing deadline for returns prepared by a professional tax advisor

Action anticipates approval of bill containing COVID-19 relief measures.

On 1 April 2022, the German Ministry of Finance (MoF) published a decree providing for a further three-month extension of the filing deadline for 2020 German corporate income tax returns prepared by a certified tax advisor. The (already extended) current filing deadline of 31 May 2022 is extended to 31 August 2022. As a result, 2020 corporate income tax returns prepared by a certified tax advisor and filed by 31 August 2022 will be considered to have been filed on a timely basis and will not be subject to late filing penalties.

In issuing the decree, the MoF is anticipating finalization of a draft bill, the “Fourth bill on tax relief measures relating to the COVID-19 crisis,” that includes among other proposals the further extension of the corporate tax return filing deadline from 31 May 2022 to 31 August 2022 where a certified tax advisor is involved (see GTLN dated 9 February 2022). The draft bill was published by the MoF on 3 February 2022 and adopted by German federal cabinet on 16 February 2022. It has yet to be approved by the upper and lower houses of the German parliament which is expected to take place in the next few months.

Your Contacts

Andreas Maywald
Client Service Executive | ICE - German Tax Desk
Tel.: +1 212 436 7487

Hannah Hildebrand
Senior Manager
Tel.: +49 89-29036 8120 Diese Mandanteninformation enthält ausschließlich allgemeine Informationen, die nicht geeignet sind, den besonderen Umständen eines Einzelfalles gerecht zu werden. Sie hat nicht den Sinn, Grundlage für wirtschaftliche oder sonstige Entscheidungen jedweder Art zu sein. Sie stellt keine Beratung, Auskunft oder ein rechtsverbindliches Angebot dar und ist auch nicht geeignet, eine persönliche Beratung zu ersetzen. Sollte jemand Entscheidungen jedweder Art auf Inhalte dieser Mandanteninformation oder Teile davon stützen, handelt dieser ausschließlich auf eigenes Risiko. Deloitte GmbH übernimmt keinerlei Garantie oder Gewährleistung noch haftet sie in irgendeiner anderen Weise für den Inhalt dieser Mandanteninformation. Aus diesem Grunde empfehlen wir stets, eine persönliche Beratung einzuholen.

This client information exclusively contains general information not suitable for addressing the particular circumstances of any individual case. Its purpose is not to be used as a basis for commercial decisions or decisions of any other kind. This client information does neither constitute any advice nor any legally binding information or offer and shall not be deemed suitable for substituting personal advice under any circumstances. Should you base decisions of any kind on the contents of this client information or extracts therefrom, you act solely at your own risk. Deloitte GmbH will not assume any guarantee nor warranty and will not be liable in any other form for the content of this client information. Therefore, we always recommend to obtain personal advice.