DStV, communication dated 25.09.2024
We have recently received the following information from the BMWK regarding the deadline for submitting the final Corona accounts and the further procedure:
1. Tempting 30 September 2024:
The deadline for submitting Corona economic aid will remain unchanged on 30 September 2024 for all cases in which a corresponding extension was requested at the time.
2. Procedure until 15 October 2024:
The portal for digital submission of the final statement will remain activated until October 15, 2024, so that submission is still possible even if technical problems arise at short notice. Final statements submitted by October 15, 2024 will be accepted and processed by the approval authorities. This is not a formal extension of the deadline, but merely a “technical transition period”.
3. Procedure after 15 October 2024:
In all cases in which no final statement has been submitted by October 15, 2024, the corresponding hearing procedures will begin immediately afterwards. These procedures are necessary because failure to submit the final statement would result in the full repayment of the aid received. During the hearing, the third parties carrying out the audit will be given the opportunity to comment by email within the usual deadlines (4-6 weeks) and to subsequently submit the final statement by November 30, 2024 via the application portal. Appropriate recovery measures will then be initiated. Subsequent submission will then only be possible in justified individual cases after consultation with the granting authority.
Source: German Tax Consultants Association – www.dstv.de
