For example, trade taxpayers can apply for a reduction in the advance payment of trade tax if there is a decline in profits. This can be done informally at the Cash and Tax Office by e-mail: . In order to avoid liquidity bottlenecks, a deferral is often sufficient. A waiver of deferral interest, late payment surcharges or dunning and enforcement costs may also be considered.
The Cash and Tax Office asks for your understanding that all these measures require an application by the traders concerned and a case-by-case examination by the administration. In view of the current situation, traders may assume that the administration will make generous use of the legal framework.
Translated with www.DeepL.com/Translator (free version)