In addition to various improvements to the investment deduction, two structuring models with the deduction amount are now excluded by law.

The "November Aid" is an additional support for businesses, self-employed, associations and institutions that are particularly affected by the current Corona restrictions.

Corona assistance has again been readjusted and extended. In addition to the new November/December aid, the bridging aid is extended and expanded until June 2021.

In addition to the general deduction limitations for a home office, ownership or rental relationships also play a role in the question of which costs are deductible in the case of spouses and civil partners.

In addition to various improvements to the investment deduction, the Annual Tax Act 2020 is also intended to legally exclude two structuring models with the deduction.

The bridging aid for companies particularly affected by the Corona crisis is entering a 2nd phase with lower eligibility requirements and higher funding limits.

Small and medium-sized enterprises will be able to receive a tax research allowance of up to €1 million from 2020.

Companies particularly affected by the Corona crisis will receive further bridging aid to safeguard their business existence once the emergency aid has expired.

The grand coalition has put together a comprehensive economic stimulus package with many changes to tax law.

Entrepreneurs or freelancers who are voluntarily insured in the statutory health insurance system can currently apply informally to most health insurance companies for a deferral of contributions.