Interim aid has started!

Ladies and gentlemen, dear clients,


as we already announced in our info mail of 16 June 2020, the state decided on interim aid as a further measure in the context of coping with the corona crisis. This includes reimbursement of fixed costs for the period from June to August 2020.


1) Eligibility condition: in particular a sales slump in April and May 2020


The aim of this measure is to secure the existence of small and medium-sized companies, the self-employed and freelancers who are directly or indirectly affected by the effects of the coronavirus crisis and who suffer considerable losses of sales as a result - with the following exceptions:

  • companies which were already in difficulty on 31 December 2019 are excluded from support under this programme
  • the same applies to companies founded after 31 October 2019
  • affiliated companies may submit only one application for all affiliated companies

In order to examine the application requirements, in particular the sales of the months April and May 2019 will be compared with the sales of the months April and May 2020. If there has been an average sales slump of at least 60% compared to the previous year, the amount of the subsidy is calculated in the second step.


The timing of sales is generally determined by when the service was provided. In the case of actual taxation, however, no objections are raised if the question of sales is based on the receipt of payment.


Example for checking the eligibility of an application:


Reference month

Sales 2019

Sales 2020


35.000 €

15.000 €


45.000 €

5.000 €

Sales slump



The company is entitled to apply for interim aid.


2) Aid amount: sales slump June, July and / or August 2020


The next step is to calculate the sum of the eligible fixed costs for each month for which the subsidy is to be claimed. Coronavirus interim aid can be applied for a Maximum of three months. Only the months of June, July and August 2020 (funding months) are eligible. It must be calculated how sales have developed in the funding months compared to the same months of the previous year. If the company was only founded after June 2019, the decline in sales must be determined by comparing the sales of the funding months with the months December 2019, January and February 2020.


The interim aid is granted in the amount of

  • 80% of eligible fixed costs in the event of a sales slump ≥ 70%
  • 50% of eligible fixed costs in the event of a sales slump ≥ 50% and < 70%
  • 40% of eligible fixed costs in the event of a sales slump ≥ 40% and < 50%

in the funding month compared to the same month of the previous year.


The calculation is made for each month individually. If the sales in the funding month are at least 60% of the sales of the previous year's month, the interim aid for the respective funding month is not applicable.


However, the following maximum amounts must be observed:


Number of employees

Maximum amount per funding month

up to 5

3.000 €

up to 10

5.000 €

more than 10

50.000 € (definitive maximum amount)

If, however, the calculated interim aid in the respective funding month is at least twice as high as the - respectively applicable - maximum amount, the interim aid for the respective funding month is increased as follows:


Additional interim aid:


Sales slump

Additional interim aid

more than 70%

60% of fixed costs not yet taken into account

at least 40%, but not more than 70%

40% of fixed costs not yet taken into account


The following example will illustrate this regulation:


Eligible fixed costs of 16,000 € have been incurred in the company. However, since the sales slump was only 45%, a subsidy of 40% of the fixed costs, i.e. 6,400 €, is granted. However, the company has only 5 employees, so the maximum amount of 3,000 € is reimbursed (the corresponding assessment base would be 7,500 €). Now, the subsidy calculated on the basis of the fixed costs is 6,400 €, which is more than twice as high as the actual subsidy. The company is therefore

entitled to an additional subsidy of a further 40% of the fixed costs not yet taken into account (16,000 € minus 7,500 €). This would then be another 3,400 €. The company is therefore entitled to a total subsidy of 6,400 €.


3) Assessment basis: fixed costs


In principle, the interim aid must be used to finance the following eligible fixed costs:

  • rents and leases in connection with business or professional activities
  • rent of company vehicles and machinery
  • interest expenses for operating loans
  • share of financing costs for lease payments
  • expenditure on necessary servicing, maintenance or storage of fixed assets and leased assets
  • expenditure on electricity, water, heating, cleaning and hygiene measures
  • property taxes
  • operating license fees
  • insurance, subscriptions and other fixed expenses
  • costs for tax consultants, auditors or certified accountants incurred in connection with the application for coronavirus interim aid
  • personnel costs (flat rate of 10% of the fixed costs listed above)
  • costs for trainees
  • commissions refunded or not paid to travel agents or margins for tour operators on certain package tours

However, the time requirement for fixed costs is as follows:


Operating fixed costs where the due date results from an obligation that already existed before 1 March 2020 and is due for payment in the funding period may be recognised in full.


Operating fixed costs which are not due for payment in the funding period may not be recognised pro rata. This also applies to costs incurred periodically (e.g. annually or quarterly).


4) Special features in individual federal states


Four federal states have announced additional subsidies within the framework of interim aid:



Upon application, a notional entrepreneurial salary of up to 1,180 euros per month is taken into account and paid out.


Mecklenburg-Western Pomerania

The State of Mecklenburg-Western Pomerania supplements the federal government's interim aid with monthly fixed amounts for personnel expenses for employees subject to social insurance contributions working at permanent establishments in Mecklenburg-Western Pomerania amounting to

  • 1,000 euros per full-time equivalent in the event of a more than 70% of a sales slump
  • 700 euros per full-time equivalent with a sales slump between 50% and 70%
  • 600 euros per full-time equivalent with a sales slump between 40% and less than 50%

The personnel costs for employees, some of whom are still on short-time working, are taken into account on a pro rata basis.


North Rhine-Westphalia

Solo self-employed persons, freelancers and owners of sole proprietorships and partnerships with a maximum of 50 employees who work in the company receive - in addition to the interim aid - a one-off payment of 1,000 euros per month for a maximum of three months as a business development benefit (notional entrepreneurial salary).



Particularly affected service sectors (such as the hotel and accommodation industry, the hotel and restaurant industry, the travel and event industry, travel agencies, tour operators, trade fair, exhibition and congress organisers, sports service providers, other entertainment and recreation service providers, saunas, solariums, baths, etc.) are to be eligible for funding from as little as a 30% of a sales slump.

Solo self-employed persons who meet the entry requirements for the federal programme will receive an additional subsidy towards the cost of living of 1,180 euros per month for a maximum of two months in the period from June to August 2020.


5) Application procedure


The application must be submitted via a certified tax consultant or auditor by 31.08.2020!


The payment of the interim aid will be made after the audit by 30.11.2020 at the latest.


At the latest by 31.12.2021 (extended by one year), the certified tax consultant or auditor must subsequently prove, by means of a final invoice, that all requirements for the granting of the interim aid were met. Any interim aid paid in excess may have to be repaid.


If you Need support in verifying your interim aid under the program described above, we will be happy to help you and assist you with your application.


Best regards

SKS Steuerberater Sonkin, Seifert and Partner mbB

Office Berlin

Phone: +49 30 308 743 74
Fax: +49 30 308 743 75
E-Mail: info@sks-stb.de
SKS Steuerberatung Berlin
Schlüterstraße 38
DE-10629 Berlin

Office Dresden

Phone: +49 351 563 94 00
Fax: +49 351 563 940 99
E-Mail:  info@sks-stb.de
SKS Steuerberatung Dresden
Glacisstraße 4
DE-01099 Dresden

Office Kiew

Fax: +38 44 2878846

E-Mail: info@sks-stb.de


SKS Steuerberatung Kiew

Sholudenko Straße 3

Business-Center “Kubik-2”

UA-04116 Kiew