Corona aid is not extraordinary income

The state coronavirus aid does not meet the requirements for reduced taxation of extraordinary income.

State aid payments during the coronavirus pandemic are not extraordinary income to which a reduced tax rate would apply. This was decided by the Münster Fiscal Court for the coronavirus aid paid in 2020 (emergency aid, bridging aid I, November and December aid). However, the same applies to bridging aid ii to IV, because in all cases the corona aid neither extends to several assessment periods nor was received in an assessment period other than the one for which it was paid.