Juliane Rupp - Steuerberaterin und Coach

Berlin, 06.04.2020

The IBB program will be technically changed, from April 6th 2020 it will again be possible to submit applications via the IBB portal. The program is currently paused. Some of you have not yet applied for emergency aid. If you are concerned, it is advisable to make this application. If your position is on hold, the position remains. If you have already submitted an application for Corona grants, you cannot apply for another grant.

The federal and state governments have made further simplifications at the weekend. Emergency aid (up to 9,000.00 - up to 5 employees - or up to 15,000.00 -10 employees), agreed:
The application deadline for the emergency aid will be extended until the end of May 2020 and
Getting help according to SGB II is no longer a reason for exclusion from receiving immediate help.

Important is:
Emergency aid is not a loan and therefore does not have to be repaid.
For applicants (self-employed, freelancers and small businesses with up to 10 employees):
You must run a domestic operation
registered with a German tax office and
to be permanently active on the market.
The activity must be carried out in the main occupation.

The specific liquidity aid is based on the credibly insured liquidity bottleneck for the application period (3 months). If the landlord has reduced the commercial rent by at least 20%, the subsidy that may not have been exhausted can also be used for two additional months (i.e. for a total of 5 months ).

The applicant must assure that the Corona measures made emergency aid necessary in March 2020 and that the income is not sufficient to pay the short-term obligations arising from operating and financial expenses (e.g. commercial rent, lease, leasing expenses). As of December 31, 2019, the applicant companies must not have been in financial difficulties.

The emergency aid is implemented by the federal states, LBB is responsible for Berlin and ILB for Brandenburg.

The emergency aid program deliberately foregoes a demanding and bureaucratic application process. However, the information must be correct. Incorrect information leads to corresponding consequences.

To ensure that the subsidy benefits companies in full, it is not taken into account in the tax prepayments for 2020.

The subsidy is taxable, but will only have an effect once the tax return has been submitted in 2020, i.e. in 2021.

Berlin, 27.03.2020

IBB Grant: Application is today,  March 27th possible:

The subsidy from the State of Berlin (€ 5000.00) is granted on top! You can apply for both grants. It is important:

  • Subsidy for self-employed persons (federal government) up to 9,000.00 or up to 15,000.00 depending on the number of employees (up to a maximum of 10 employees in the company)

It is necessary to specify what, for example rent and other ongoing costs such as leasing payments, for example: financing investments, servicing other loans to build capacity

  • Emergency aid package II for companies with up to 5 employees, subsidy max. 5000.00: the application form comprises 4 pages, one reason must be stated on one page. “Corona” is not enough, for example, the reason would be: no more revenue, slump in sales

According to the current status, the grants are unfortunately subject to income tax. You must be recorded as tax-free income in your 2020 income tax return.

There is currently no support package for landlords. However, it is under discussion and a demand to support this group of people affected.

For companies in other federal states, the application must be made via other portals. Applications were possible here a few days ago.

Berlin, 25.03.2020

The government and administration come up with new regulations and impulses every day to deal with the corona crisis:

After the federal government has decided on the aid package for the solo self-employed, the Bundestag decides today, the Federal Council is expected to approve on Friday.

It is likely that it is necessary to prepare and submit a liquidity plan to apply to IBB. In the appendix you will find a tool with which you can already prepare it.

Important link for the application:

The online channels are overloaded. It is recommended that applications be made early in the morning or late in the evening.

Berlin, 23.03.2020

A decision on a support package is expected in the next few days for small businesses.

The grants are expected to flow as early as April. Funded are companies whose existence is threatened and which are experiencing a liquidity shortage.

The following amount is planned:

  • for companies with up to 5 employees: one-off payment of € 9,000.00
  • for companies with up to 10 employees: one-off payment of € 15,000.00

It is also planned that partial amounts may be made available as loans. Whether subsidy or loan will be checked after the current status.

A total of 3 million has been earmarked for this support, so applications should be made as soon as possible.

In addition, KfW's lending has improved. KfW now has to cover 90% of the risk, up to now it was 80%.

Banks are requested not to cancel loans in the event of corona-related liquidity shortages. Some banks have already responded and offer self-employed and freelancers the possibility to suspend the repayment of current corporate loans for up to 6 months.

Deferral and adjustment requests also create liquidity.

Berlin, 19.03.2020

Short-time work benefit 2020

Basically, the goal of short-time work is that employees temporarily work fewer hours in order not to be given notice. This can be the case, for example, if deliveries are missing due to the corona virus and the working time has to be reduced as a result, or if state protective measures ensure that the company is temporarily closed. This benefit must be requested by the employer.
The application can be completed online. On the side of the Federal Employment Agency. https://www.arbeitsagentur.de/atei/antrag-kug107_ba015344.pdf 

Compensation claim based on the order of quarantine

Entitlement to compensation according to the Infection Protection Act exists for both practice owners and employees, provided that the practice is prohibited for reasons of infection protection law (Section 56 Infection Protection Act).

Prerequisite for compensation claims is the prohibition of employment or the ordering of quarantine for reasons of infection protection law. The level of compensation for self-employed people depends on their loss of earnings. In addition to the loss of earnings, the self-employed can also be compensated for operating expenses "to a reasonable extent" (Section 56 (4) Infection Protection Act). Practice owners must also apply for this.
Compensation for salaried employees also includes wage payments during the quarantine measure.
There is an incapacity to work as soon as a practice employee who was previously symptom-free falls ill during the quarantine. Then the compensation claims (e.g. entitlement to continued payment) pass to the federal state. In the event of incapacity to work, an AU certificate is required despite the quarantine.
If workers are quarantined but show no symptoms, the employer must first pay the compensation. If necessary, however, it can be reimbursed by the responsible authorities.

The claims under the Infection Protection Act are subsidiary to all other claims for financial replacement, i.e. supportive. This should definitely be taken into account when applying! So other claims must first be made.

Help for solo self-employed

Help is also offered for the self-employed. According to Section 56 of the Infection Protection Act, they too can apply to the competent authority for "adequate replacement of the uncovered operating expenses that continue during this period". The prerequisite is that the company or practice is at rest during an ordered quarantine.

More information can be found here:


A liquidity aid from 19.3. is being planned. A non-repayable grant in the amount of € 5.000,00 - € 30.000,00 should be applied for as an immediate package for small businesses

Contact Person:

Support packages IBB Tel 030 21254747
Berlin partner 030 46302440

State continues to pay wages

There are proposals for a temporary basic income.

Berlin, 17.03.2020

Measures to strengthen those affected are published daily and almost every hour. Here is the information taken from the daily press:

  • You no longer need to register in person to apply for unemployment benefit and basic security. The application for basic security can be thrown in by throwing it into the house mailbox; telephone applications should be possible.

  • It is possible to reduce your health insurance contributions and contributions to the German pension insurance; an application is required for this. My support for you: I would be happy to create a certificate of the expected reduced income.

  • The application for short-time work allowance is possible: the employee receives 60% from the employment office, the employer can increase up to 100%. It could be calculated here whether the short-time work supplement would be a more favorable result than the exemption under continued payment of wages.

  • Many medium-sized and large companies face bankruptcy because the going concern principle could no longer be confirmed as of the balance sheet date on December 31, 2019. Here, the federal government has suspended the deadline for applications until the end of September. Until then, the economic situation can normalize again. Let's hope the best!

  • The German Orchestra Foundation has set up a fundraising campaign for freelance professional musicians - donation account at: www.orchestersiftung.de

  • Applications for bridging loans can be submitted to KfW Bank.

Berlin, 16.03.2020

The economically drastic measures taken by the corona virus caught us cold.

During this time, the tax office is also accommodating and understanding. Therefore the following is agreed as "tax liquidity aid for companies":

  • The granting of deferrals is made easier. If the confiscation would be a severe hardship, the tax revenue offices can defer taxes. The tax authorities are instructed not to impose any strict requirements. This supports the taxpayers' liquidity by postponing the timing of the tax payment.

  • Prepayments can be adjusted more easily.As soon as it becomes clear that taxpayers' income is likely to be lower in the current year, tax prepayments are reduced quickly and easily. This improves the liquidity situation. Here, too, I can make an application for you.

  • Enforcement measures (e.g. attachment of accounts) or late payments are waived until December 31, 2020, as long as the debtor of a tax payment due is directly affected by the effects of the Corona virus.

you can find general information about the new SARS CoV 2 coronavirus. Here you will find answers to frequently asked questions and hygiene tips.

Here are contact details for important contacts:

Federal Ministry of Health information phone on the corona virus
(Quarantine measures, handling suspicious cases, etc.):
Telephone: 030 346465100
Monday - Thursday 8 a.m. to 6 p.m., Friday 8 a.m. to 12 p.m.

Hotline for general business-related questions about the corona virus:
Telephone: 030 18615 1515
Monday - Friday 9 a.m. to 5 p.m.
You can also find important information and contacts on the website of the Berlin Senate Administration at

You can also find more information on the IHK Berlin website

Important contacts are also:

On health issues:
Corona hotline of the Senate Department for Health, Nursing and Equal Opportunities: 030 9028 2828

On liquidity support (from March 18, 2020):
Investment Bank Berlin, hotline: 030 2125 4747

For online funding inquiries via the guarantee bank:

Concerning short-time work benefits:
Federal Employment Agency, service hotline for employers: 0800 45 555 20

For general economic questions in connection with Corona: Federal Ministry of Economics, hotline for companies: 030 18615 1515
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