DStV, communication dated 19.08.2024
The deadline for submitting the final Corona accounts expires on 30 September 2024. The Federal Ministry for Economic Affairs and Climate Protection (BMWK) The DStV calls on all colleagues who are involved in the process as third-party examiners to align their office organisation accordingly and – if they have not already done so – to take action.
The deadline applies to all outstanding final settlement applications for which a corresponding extension was requested at the time and an organisation profile was already created in the digital application portal. According to information from the BMWK, final settlements must also be submitted in view of the deadline in cases in which an objection has been lodged or a lawsuit has been filed against a provisional (partial) approval decision.
With regard to the submission deadline, the DStV, together with the BStBK, WPK and BRAK, had already advocated early on and repeatedly for simplified procedures and accelerated audit processes in order to enable efficient processing of the final accounts that were still outstanding. This was also the subject of a joint agreement between the professional organizations and the federal and state governments at an extraordinary conference of economic ministers in March of this year. This also included the fact that third-party auditors who are unable to submit the final accounts on time through no fault of their own can, in individual cases, apply to the approval authorities for submission after the deadline has expired.
In order to facilitate the processing of billing in network constellations, the Federal Ministry for Economic Affairs and Energy (BMWK) has also introduced a “Supplementary Guide for Affiliated Companies” It builds on the existing “Guidelines for affiliated companies” from March 2021 and contains further information on the treatment of typical case constellations that were identified by the states and approval authorities in the course of the ongoing procedure. The guide provides, among other things, assistance in the treatment of so-called family associations and showmen as well as funds and investment companies. Both guides are available at https://ueberbrueckungshilfe-unternehmen.de/DE/Infothek/Hinweise-zu-den-Programmbedingungen/hinweise-zu-den-programmbedingungen.html.
All information on the final settlement is also available on the well-known portal www.ueberbrueckungshilfe-unternehmen.de There you will also find a detailed FAQ-Catalog and the Access link to the final settlement.
Source: German Tax Consultants Association – www.dstv.de
