According to a letter from the Federal Ministry of Finance (BMF) dated 19 March 2020, companies can submit applications for adjustment of advance payments to income and corporation tax. Proof must be provided that they are directly and not insignificantly affected by the corona crisis. However, it is not necessary to prove the damage incurred in detail.
On the other hand, if requests for reductions of advance payments are made which only concern periods after 31 December 2020, special justification is required. Taxpayers affected by the effects of the coronavirus can also apply to their responsible tax office until 31 December 2020 for a reduction of the trade tax base value for the purposes of the advance payments to which the municipalities concerned are bound when determining the advance payments of trade tax.