This is how you fill in the ‘Anlage Corona-Hilfen’ in your tax return

Did you receive Corona relief money for the tax year of 2020? As Freiberufler (freelancer) or Gewerbetreibender (trade person) you need to state these financial aids in your income tax return now. But don’t worry, it’s not complicated. Here we show you how to fill in the new form called ‘Anlage für Corona-Hilfen’ in your tax return correctly.

What are the ‘Corona-Hilfen’?

Corona has a huge influence on all of our lives for quite a long time now. It’s even impacting our taxes. Because the government provided different financial relief packages for self-employed persons, there is a new form in the tax return for 2020. This needs to be submitted by all Freiberuflern and Gewerbetreibenden.  

For example, there were financial ‘Soforthilfen’ for self-employed professionals in economic trouble. Freiberufler and Gewerbetreibende could apply for ‘Überbrückungshilfen’. Those were offered to people working in the service or gastronomy sector and who had to close their businesses since the lockdown in November 2020. Also creatives and businesses could apply for financial support. 

How to claim the ‘Corona-Hilfen’ in your tax return?

All those Corona relief packages need to be mentioned in your tax return, regardless what sort of financial aid you received. So, if you applied for financial relief and received it, you have to state it in your tax return for 2020. The amount is part of your business income and thus, part of your profit. On a positive note, you don’t need to pay additional VAT for the ‘Corona Hilfen’. Now we will show you, how to fill in the form in more detail: 

New form in the income tax return: ‘Anlage Corona-Hilfen’ 

For the income tax 2020 there is a new form, which is conveniently called ‘Anlage Corona-Hilfen’. It’s only relevant for self-employed professionals, so it’s part of the Anlage (forms) G, S and L. In it, you need to state the different financial aids you received in line 5 to 10. 

In addition, you have to declare these government aids in your EÜR (Einnahme-Überschuss-Rechnung). They belong to the profit of your business income. In the EÜR you can fill in your Corona aid in line 15. In case you are a Kleinunternehmer (small business), fill in line 11 and 12. Gewerbetreibende need to state the aids as ‘Betriebseinnahmen aus Laufenden steuerpflichtigen Einkünften’. 

In case, you received financial relief that you didn’t need or applied for, you might need to return it and pay back the amount. In this case, you have to declare it as business expense. Also, when you already repaid your ‘Corona-Hilfen’ you can claim them as business expense. 

Keep in mind, that every self-employed person needs to submit the ‘Anlage Corona-Hilfen’ together with the income tax return. Even when you didn’t claim relief money or have not taken advantage of any such aids by the government. If this is the case, you only need to fill in line 4 in the form. 

Tip from Accountable💡: Here we answer the most important questions about the Corona grant for freelancers. You can also use the Accountable app for creating your tax return including the ‘Anlage Corona-Hilfen’.

Conclusion

If you are a self-employed professional you need to fill in the ‘Anlage Corona-Hilfen’ in your income tax return for 2020. Even when you didn’t apply for financial aid you have to submit the form. Should you have received money by the state as Corona relief, it must be stated as part of your business income and in your EÜR.