Here you can find information about the 31. may 2020 expired federal and state of baden-wurttemberg emergency aid corona. The emergency aid was used to support companies and self-employed persons who found themselves in an economic situation that threatened their existence in the spring of 2020 as a direct result of the corona pandemic and who suffered massive liquidity bottlenecks.
it is no longer possible to apply for soforthilfe corona. on the site of the ministry of economy you will find current information about the corona pandemic for companies and employees.
Current information on the emergency aid corona
In order to be able to close the funding cases, information is still required from all recipients of the emergency aid for legal reasons. Since mid october 2021, the L-bank has therefore sent letters to all recipients requesting additional information. for the feedback, an uncomplicated online application was available to you, so that you can easily and quickly fulfill your duty.
In order to meet the deadline set by federal law vis-à-vis the financial administration, the portal was opened on 16. January 2022 closed. It is therefore no longer possible to enter the data in the portal after the regular deadline has expired. however, you can still send your data (tax ID/tax number and date of birth/date of incorporation) by mail to the mailbox [email protected] send.
If the verification of your liquidity shortage shows that there is a repayment need, you are obliged to communicate this repayment need even after the termination of the feedback procedure. You can also send this by mail to the mailbox [email protected] De.
Our FAQ contains detailed information on this feedback procedure and on emergency aid in general. the questions and answers will assist you in reporting back to the L-bank and in determining whether your business or self-employment met the eligibility requirements of the program. Furthermore, in this FAQ a calculation tool provided you with a tool to calculate your repayment requirements. In the feedback procedure, you must also indicate whether and in what amount there is a repayment requirement for your emergency assistance.
Calculation help
Please use the following FAQ – especially chapter 5 and chapter 6 – to fill in the calculation help.
Note: we recommend that you use the calculation tool on your PC. on the smaller screens of mobile devices (e.g. smartphones), the table of the calculation aid may appear confusing.
Below you will find all the information you need on the Corona emergency aid program. simply click on the respective heading to expand the information.
1. General information on the re-registration procedure
1.1 what information is required and why?
As the disbursing agency, the L-bank is obliged to report all disbursed emergency aid to the financial authorities (Section 13 of the Notification Ordinance). in order for the tax authorities to be able to allocate the disbursements to the correct tax accounts, the stored data must be supplemented with further information. The L-bank requires:
- Your current tax ID and/or tax number as well as
- Your date of birth or the date of incorporation your company.
In addition, you must indicate in the feedback procedure whether and, if so, in what amount a repayment requirements for your immediate assistance results.
1.2 i have received the letter for the re-registration procedure from the L-bank, because i have to pay back my immediate aid?
In principle, you do not have to pay back your emergency aid if the information in the application was correct and complete. This also applies to the liquidity bottleneck indicated in the application. However, if in retrospect this turns out to be too high, the excess amount granted must be repaid. This can be the case, for example, if the expenses were lower or the income higher than expected when the application was submitted.
For further information, please refer to the section "General information on the repayment requirement and calculation assistance" in the FAQ.
1.3 i am obliged to report back?
Yes. Due to the legal obligation to notify the financial authorities your feedback is in any case obligatory. This also applies if you have already fulfilled your obligation to L-bank in the past and have notified changes to your emergency aid and made partial repayments.
1.4 i have already repaid my emergency aid in full in 2020. Do I have to do anything at the moment?
If you have total emergency aid if you have already repaid your tax payments in 2020, you will not receive a letter from the L-bank regarding the re-registration procedure. You will receive in these cases not to make a re-registration requested and therefore do not need to do anything further.
However, the upper tax authority has recently clarified that the L-bank must also report data on emergency aid to the tax authorities that has already been repaid in full in 2020.
As soon as L-bank has submitted its data to the tax authorities, you will therefore receive written notification from L-bank as to which data relevant to your taxation has been submitted. You will automatically receive this feedback in the spring of 2022. You do not have to do anything else for this either.
1.5 i have already repaid my emergency aid in full in 2021. Does this mean that the re-registration procedure is no longer necessary for me??
Due to the legal obligation to notify the financial authorities, your feedback is also obligatory if you have fully repaid your emergency aid in 2021.
A full repayment of your emergency aid in 2021 does not release you from the obligation to participate in the re-registration procedure.
In order to meet the deadline set by federal law vis-à-vis the tax authorities, the portal was opened on 16. January 2022 closed. It is therefore no longer possible to enter the data in the portal after the regular deadline has expired. However, you can still send your data (tax ID/tax number and date of birth/date of incorporation) by mail to the mailbox [email protected] send.
Please state a repayment amount of 0.00 euro in your mail.
1.6 i have filed for insolvency with my self-employment/company. Do I still have to participate in the re-registration procedure??
Even if you and/or your company are/is in insolvency, you or. your company is not exempt from the obligation to participate in the feedback procedure. If necessary, please contact the responsible insolvency administrator regarding further proceedings.
1.7 by when do i have to re-register?
In the letter on the current feedback procedure, the deadline for the feedback of the data was generally set at 19 December 2009. December 2021 set.
In order to meet the deadline established by federal law with respect to the financial administration, the portal was opened on 16. January 2022 closed. It is therefore no longer possible to enter the data in the portal after the regular deadline has expired. However, you can still send your data (tax ID/tax number and date of birth/date of incorporation) by mail to the mailbox [email protected]
If the verification of your liquidity shortage shows that there is a need for repayment, you are obliged to notify this need for repayment even after the termination of the re-registration procedure. You can also send this by mail to the mailbox [email protected] De.
1.8 what happens if i report back too late, with incorrect information, or not at all??
If you report back too late, with false information or not at all, the entire emergency aid can be reclaimed by the L-bank. In addition, this may be considered (attempted) subsidy fraud and may lead to criminal prosecution. The offence of fraud provides for a fine or even imprisonment for up to 5 years.
2. Expiry of the feedback procedure
2.1 i have received the letter from L-bank regarding the re-registration procedure. What do I do now?
You have an uncomplicated online application at your disposal for the feedback procedure. This is how you can fulfill your obligation quickly and easily. Please proceed as follows:
- Please read first the most important questions and answers about the immediate assistance and the re-registration procedure, which you will find on this internet page.
- Please then use the calculation tool to calculate whether there is a repayment requirement in your case. You can find the calculation help in this FAQ under point 5.3.
In order to meet the deadline set by federal law for the tax authorities, the portal was closed on 16. January 2022 closed. It is therefore no longer possible to enter the data in the portal after the regular deadline has expired. You can still send your data (tax ID/tax number and date of birth/date of incorporation) by mail to the mailbox [email protected]
If the verification of your liquidity shortage shows that there is a need for repayment, you are obliged to communicate this need for repayment even after the termination of the re-registration procedure. You can also send this by mail to the mailbox [email protected]
2.2 i have received the immediate assistance corona, but i have not received a letter with my personal access data. How and where can I request them?
Case 1:
You have already repaid your emergency aid in full in 2020. Then you will not receive a letter regarding the re-registration procedure. You will be fined in these cases not to re-register requested and therefore do not have to do anything else.
Case 2:
You have not fully repaid your emergency aid in 2020. Nevertheless, you have not received a letter from L-bank regarding the re-registration procedure.
In order to meet the deadline set by federal law for the tax authorities, the portal was opened on 16 December 2007. January 2022 closed. It is therefore no longer possible to enter the data in the portal after the regular deadline has expired. You can still send your data (tax ID/tax number and date of birth/date of incorporation) by mail to the mailbox [email protected] De.
If the verification of your liquidity shortage shows that you need repayment, you are obliged to notify us of this repayment need even after the termination of the re-registration procedure. you can also send it by mail to the mailbox [email protected] De.
2.3 I have received several letters from the L-bank regarding the re-registration procedure. What do I have to do?
It concerns none provide. There are different reasons why recipients of emergency aid have received several letters from the L-bank.
- More than one company or self-employment for which more than one emergency grant has been paid out.
- A company or a self-employment for which more than one emergency aid has been paid out. the possible maximum amount for the company size was exceeded as a result.
- A company or a self-employment for which more than one emergency aid has been paid out. The possible maximum amount for the size of the company was but not exceeded.
For each of these cases you will find instructions here.
Case 1:
You have several business or self-employment, for each of which you have received emergency aid payments. you have now received a letter for each of these immediate aids. The feedback procedure must be carried out separately for each emergency aid (each letter) and each company. Please refer to the transaction number (top right-hand corner of the letter). For each transaction number, you have also received a notice of approval when the emergency aid was paid out to you.
Please be sure to check whether your businesses and self-employed activities are independent of each other. If you are not an independent company, but an affiliated company, you may only claim emergency aid for all affiliated companies together. If you have mistakenly claimed too much emergency aid, it must be paid back. For this purpose, indicate a repayment requirement in the full amount of the disbursed emergency aid in the feedback procedure for all overpayments of emergency aid received.
For the one emergency aid that you claim for the entire group of companies, you must then calculate whether (partial) repayment is required. To do this, you can use the calculation aid. If there is a need for repayment, this must be stated in the re-registration procedure.
Further information on affiliated companies and self-employment can be found in the FAQ in the section "Formal eligibility requirements" at numbers 7 to 9. For information on the calculation aid and the calculation, please refer to the FAQ in the section "General information on repayment requirements and the calculation aid".
Case 2:
You have a company or an independent business and you have nevertheless received several emergency aids. As a result of the disbursement of several emergency aids, the maximum amount for your company exceeded. This means that you have
– as a company with up to 5 employees more than 9.000 euro received if all emergency aid is added together.
– as a company with up to 10 employees more than 15.000 euro received when all emergency aid is added together.
– as a company with up to 50 employees more than 30.000 euros if you add up all the emergency aid you have received.
You have now received a letter for each emergency grant you have received. The re-registration procedure must be carried out separately for each emergency aid (each letter). Please refer to the transaction number (at the top right of the letter). For each transaction number, they also received an approval notice when the emergency aid was paid out to them.
If you have mistakenly claimed too much emergency aid, you will have to pay it back. For all overpayments of emergency aid, enter a repayment requirement in the full amount of the emergency aid paid out in the feedback procedure.
For the one emergency aid you claim, you must then calculate whether (partial) repayment is required. You can use the calculation aid for this purpose. If there is a need for repayment, this must be indicated in the feedback procedure for this immediate assistance.
Case 3:
You have a business or self-employment and have nevertheless received several emergency aids. Due to the disbursement of several emergency aids, the maximum amount for your company not exceeded. This means that you have
– as a company with up to 5 employees not more than 9.000 euros received if you add up all the emergency aid.
– as a company with up to 10 employees Not more than 15.000 euros received when adding up all the emergency aid payments.
– as a company with up to 50 employees not more than 30.000 euro received when all emergency aid is added up.
You have now received a letter for each emergency aid payment you have made. The re-registration procedure must be carried out separately for each emergency aid (each letter). Use the transaction number (at the top right of the letter) as a guide. For each transaction number, you also received a notice of approval when the emergency aid was paid to you. For each emergency aid, it must be calculated whether (partial) repayment is required. You can use the calculation tool for this purpose. When filling in the calculation aid, you must bear in mind that the periods of the emergency aid overlap. All income and expenses in this "overlapping period" may only be entered when calculating the repayment requirement with the calculation aid. You can freely choose in which calculation tool you enter the income and expenses in each case.
If there is a need for repayment, this must be indicated in the feedback procedure for this immediate aid.
2.4 i have not determined a repayment requirement with the calculation aid. What do I have to enter in the field "actual repayment requirement" in the online application??
In order to meet the deadline set by federal law vis-à-vis the tax authorities, the portal was closed on 16. January 2022 closed. it is therefore no longer possible to enter the data in the portal after the regular deadline has expired. You can still send your data (tax ID/tax number and date of birth/date of incorporation) by mail to the mailbox [email protected]
If the verification of your liquidity bottleneck shows that there is no repayment need, please indicate a repayment need of 0.00 euro in your mail.
2.5 I have not determined a need for repayment with the calculation aid. Am I still obliged to file a return?
Yes. Due to the legal obligation to notify the tax authorities your return is in any case obligatory. This also applies if you have not determined a need for repayment with the help of the calculation tool.
In order to meet the deadline set by federal law vis-à-vis the financial administration, the portal was opened on 16. January 2022 closed. It is therefore no longer possible to enter the data in the portal after the regular deadline has expired. however, you can still send your data (tax ID/tax number and date of birth/date of incorporation) by mail to the mailbox [email protected] send.
If the verification of your liquidity shortage shows that there is no need for repayment, please indicate a repayment need of 0.00 euro in your mail.
2.6 i have calculated only a few euros of repayment requirements with the calculation aid. Do I still have to make an entry in the "actual repayment requirement" field??
Please always enter the calculated repayment requirement in the "actual repayment requirement" field, even if it is a very low amount.
2.7 i have calculated only a few euros of repayment requirements with the calculation aid. Do I still have to make an entry in the "actual repayment requirement" field?
To meet the deadline set by federal law with respect to the tax authorities, the portal was closed on 16. January 2022 closed. It is therefore no longer possible to record the data in the portal after the regular deadline has expired. However, you can still send your data (tax ID/tax number and date of birth/date of incorporation) by mail to the mailbox [email protected] send.
If the review of your liquidity shortage shows that there is a need for repayment, you are obliged to communicate this need for repayment even after the termination of the feedback procedure. You can also send this by mail to the mailbox [email protected]
please always state the calculated repayment requirement in your mail, even if it is a very low amount.
2.8 i have already transferred a repayment to L-bank. With the calculation help I have again calculated a repayment requirement. Do I now have to enter a repayment requirement in the "actual repayment requirement" field again??
Repayments that have already been remitted by you must absolutely be indicated on the 1. Page of the calculation aid to be entered. If the calculation tool now indicates a further repayment requirement, this must be indicated in the feedback procedure. It is then a additional repayment requirements.
To meet the deadline set by federal law vis-à-vis the tax authorities, the portal was launched on 16. January 2022 closed. It is therefore no longer possible to enter the data in the portal after the expiry of the regular deadline. However, you can still send your data (tax ID/tax number and date of birth/date of incorporation) by mail to the mailbox [email protected] send.
If the verification of your liquidity shortage shows that you are in need of repayment, you are obliged to notify us of this need for repayment, even after the termination of the notification procedure. You can also send this by mail to the mailbox [email protected] De.
Please indicate in your mail as repayment requirement only this additional repayment requirement.
To ensure that your repayment requirements are not calculated twice, it is essential that repayments that have already been transferred are entered in the calculation help.
2.9 does the L-bank require evidence for the data collected and for the repayment requirement, or do receipts have to be submitted??
No. As part of the feedback process, L-bank generally does not require any evidence and no receipts be submitted.
However, you must be able to substantiate all the statements made in the event of a subsequent test. For example, keep income-surplus statements or business evaluations for the period of your immediate assistance. you may also retain documents such as invoices, contracts, or account statements. If you prorate expenses and income, you must document the calculation of the prorations. Please also keep a printout of the calculation aid.
Please keep the information for ten years. A later review is not out of the question!
3. Technical information on the feedback process
3.1 i do not have online access. How can I transfer the data to the L-bank??
To meet the deadline established by federal law with respect to the tax administration, the portal was opened on 16. January 2022 closed. It is therefore no longer possible to enter the data in the portal after the regular deadline has expired. However, you can still send your data (tax ID/tax number and date of birth/date of incorporation) by mail to the mailbox [email protected]
If the verification of your liquidity shortage shows that there is a need for repayment, you are obligated to notify us of this need for repayment even after you have completed the re-registration procedure. You can also send this by mail to the mailbox [email protected]
If you do not have online access, you will need to use online access from friends or acquaintances, or freely available online access, such as at a public library.
It is not possible to send the data to L-bank by fax, mail or telephone.
3.2 i can’t find my tax number and/or my tax ID. Who can help me?
You will find your tax number in the top left-hand corner of your tax assessment notice. The tax number has 10 digits (example: 12345/67890).
You will find your tax ID on your income tax assessment notice or on your wage tax certificate. The tax ID has 11 digits (example: 99 999 999 999).
If you still cannot find your tax number or tax ID, you can contact your tax office, tax advisor or tax consultant.
3.3 i have entered incorrect data. Can I still change my data after I have sent it??
In order to meet the deadline set by federal law vis-à-vis the tax authorities, the portal was launched on 16. January 2022 closed. It is therefore no longer possible to enter the data in the portal after the regular deadline has expired. However, you can still mail your data (tax ID/tax number and date of birth/date of incorporation) to the mailbox [email protected] De.
If the verification of your liquidity shortage shows that there is a need for repayment, you are obliged to communicate this need for repayment even after the completion of the feedback procedure. You can also send this by mail to the mailbox [email protected] en.
if you would like to correct your data sent by mail, please send us a new mail with the corrected data to the mailbox [email protected]
3.4 i still have questions about the re-registration process. Who can help me?
If your questions about the re-registration procedure if you have not been answered with the FAQ, please send an e-mail to the mailbox [email protected] or call the L-bank hotline at 0721 150-1770.
To general questions Tax consultants, tax agents, auditors, certified accountants or law firms can also provide information. maybe you have already been assisted by these persons in applying for further corona aid.
The professional and business organizations that represent your industry or profession may also be able to help you with general questions.
4. Further steps after the re-registration procedure
4.1 will i receive feedback on the data that has been sent to the tax authorities?
You will receive a final written confirmation from L-bank as to which data relevant to your taxation has been transmitted to the tax authorities. you will receive this feedback in the spring of 2022.
4.2 do i receive feedback from L-bank if i have entered a repayment requirement??
Yes. If you have entered a refund requirement, you will receive a notice subsequent to your re-registration. The specific amount of the repayment will be determined in this decision. You will also receive information about the repayment with the notification. Please transfer any overpayment of emergency aid only after you have received this notification. The notices will be sent out from march 2022 at the earliest, taking into account the pandemic situation. In view of the federal government’s postponement of the deadline for the final statement of account, the state is currently examining the extent to which the dispatch of the recovery notices can be postponed beyond the spring of 2022.
4.3 can i get a back payment from the L-bank for my immediate aid corona?
No. You cannot receive a back payment for your emergency assistance.
4.4 i have entered a repayment request. Is repayment also possible in installments or later??
Once you have received the decision from the L-bank with all the information about the repayment, you can apply to the L-bank for payment in installments or a deferral.
4.5 I have repaid my emergency assistance. Will I receive confirmation of the transfer??
Unfortunately, for technical reasons, the L-bank cannot automatically send you confirmation of the transfer. Please use your bank statement or transfer voucher as confirmation of the transfer.
In any case, please keep your transfer voucher for ten years. Also keep all receipts and the calculation aid for as long as you can.
4.6 i made a mistake when transferring money (wrong amount, wrong IBAN, wrong data). Who can I contact?
Please withdraw the false transfer via your bank, if this is still possible. Then transfer the amount again.
If the transfer has already been made, please contact your bank. Clarify with your bank how this transfer can be corrected.
4.7 can my emergency aid be reviewed retrospectively? Even after I have reported back?
The L-bank is responsible for approval and payment as well as for the feedback procedure. verify that the emergency aid is being used for the intended purpose random checks and in case of suspicion of improper use and furthermore reserves the right to a detailed verification of the information provided. The responsible tax office will be informed of the amount of the payment of the emergency aid corona has made. The Federal and State Courts of Auditors also have subsequent auditing rights.
As a precautionary measure, it should be noted that false statements and non-compliance with the notification obligation may be regarded as (attempted) fraud. The subsidy fraud offense provides for a fine or even imprisonment of up to 5 years (§ 264 Stgb). Every case that comes to light will be reported to the authorities. Any emergency aid that may have already been granted must be repaid in full in these cases. For further information, please refer to the administrative regulation on immediate assistance (PDF)
5. General information on repayment needs and calculation aid
5.1 why is the need for repayment asked for in the re-registration procedure? Do I have to pay back my emergency aid?
As a rule, you do not have to repay your emergency aid if the information provided in the application was correct and complete.
This also applies to the liquidity bottleneck indicated in the application. If the anticipated liquidity shortage indicated in the application for the approved three-month period (for lease/rent reductions of at least 20 percent in the five-month period) should develop if the amount of my emergency aid turns out to be too high retroactively, this may result in a repayment requirement.
If the emergency aid was granted as requested, repayment may be required for various reasons. For example, because it is subsequently discovered that the costs in the period under review were lower than expected when the application was submitted, or that the income was higher.
A repayment requirement also arises if other application requirements were not met. Therefore, please also check the section "formal eligibility requirements" of this FAQ.
As a precaution, it is pointed out that all applicants have assured that they have provided all information in the application form to the best of their knowledge and belief and truthfully. The same applies to subsequent self-audits. False statements and non-compliance with the obligation to notify may be considered (attempted) fraud. The subsidy fraud offense (§ 264 stgb) provides for a fine or even imprisonment of up to 5 years. Every case that comes to light is reported to the police. In such cases, any emergency aid already granted must be repaid in full. For further information, please refer to the administrative regulation on emergency assistance (PDF).
5.2 why is the liquidity shortage important for calculating the repayment requirement??
When applying for the emergency aid, it was necessary to assure that due to the corona pandemic, the following conditions had to be met economic difficulties have arisen that threaten the existence of the company, because the ongoing income from the business operations is not sufficient to cover the liabilities in the three months following the application (in exceptional cases five months) from the ongoing business-related material and financial expenses = liquidity shortage.
The amount of emergency aid paid out was based on this credibly insured liquidity bottleneck for the period under consideration. The liquidity shortage was calculated on the basis of the expected The following table shows the actual revenue, operating expenses, and financial expenses for the period under review.
You are now obliged to subsequently compare the future forecasts you made at that time with the situation that has now occurred. You can use the calculation tool to check whether the liquidity shortage has actually occurred in the expected amount.
5.3 how do i calculate my liquidity shortage and repayment requirements??
With this calculation aid you can calculate your liquidity shortage and your repayment requirements.
Note: We recommend that you use the calculation aid on your PC. On the smaller screens of mobile devices (e.g. smartphones), the table of the calculation aid may appear confusing.
If you click on the link to the calculation help, you will see the 1. Calculation help page. On the 1. On the calculation help page, enter the basic data for your immediate aid. In addition, you must answer 4 questions about your business or self-employment.
- You can enter your repayment requirements on the 2. Calculate the calculation help page only if you have completed the 1. page completely.
- When filling in the form, please note the references to the FAQ that you will find at the input fields.
- When all the data is entered, you can switch to the calculation tool. Click on the "Calculation help" button at the bottom of the page. If entries are still missing or have been entered incorrectly, red information texts appear at the fields. These fields still need to be revised. Only then you can switch to the page of the calculation help.
2. Calculation Aid Page:
- In the upper left corner, you will see the transaction ID of your instant help, which you have entered on the 1. Page indicated. This way you can always see, even on a printout, for which immediate aid the calculation aid has been filled in.
- The date on which the month under consideration begins is displayed in the period under consideration line. The date is calculated from the information you provide on the 1. Page (application date and possible selection of a postponement).
- You can return to the 1. Change page and change the data subsequently. Even if you have already started to fill in the calculation aid. When switching between the 1. And the 2. Page the data is not deleted.
- Please fill in the yellow input fields. Here, you enter the actual, ongoing income and expenses in the respective month under review.
- Please enter in the red columns "4. month" and "5. Month" only amounts enter if your self-employment was granted a rent or lease discount of at least 20 percent during the period under consideration. Then the ongoing operating material and financial expenses can be applied for 5 months instead of 3 months. (FAQ 5.5)
- For more information on the period under consideration and on income and expenses, please refer to the following items.
Attention: if you close the page (1. Or 2. page) close or reload the calculation help completely, your entered data will be deleted. The data will not be saved. However, you can print out the completed calculation aid for your records before you close the page.
At the end of the calculation aid, you will see whether and in what amount there is a repayment requirement for your emergency aid. This amount must be entered in the confirmation procedure on the page of the L-bank.
This repayment requirement is calculated from..
…the amount of your emergency aid granted and paid, from which an amount is deducted,
- If the maximum amount of emergency aid for your company size (FTE) has been exceeded and/or
- If the income and expenses you have indicated do not result in a liquidity shortage in the amount of the disbursed emergency aid, the following amounts are calculated.
Repayments that you have already transferred to the L-bank will be credited to you and deducted from the repayment requirement. To do so, you must include these repayments on the 1. Specify page of the calculation aid.
If the formal requirements of the emergency aid (section "formal eligibility requirements" of the FAQ) have not been met, the entire emergency aid must be repaid. This is also shown in the calculation help. You will then find a note at the end of the calculation aid.
5.4 why do i have to enter the date of the application?
The period under consideration generally begins after the date of application and lasts three months. In principle, it cannot be shortened or extended independently.
Optional However, the beginning of the three-month period may be postponed to the first day of the following month.
Example for the calculation of the period under consideration: application on 20. April 2020
- Option from date of application: 21. April – 20. July 2020
- Option from following month: 1. May – 31. July 2020
On the 1. page of the calculation guide, please indicate the date of your application. Here you can also select whether the period under consideration should begin on the day after the application is submitted. Or whether it is to be shifted to the first day of the following month. On the 2. On the page of the calculation tool, the line "period under consideration" shows the months for which income and expenses must be entered.
In case of more than one application, you can refer to the earlier application when defining your period of consideration, even if this application is not the one that has been paid out. You must be able to prove the earlier submission of your application by means of a corresponding confirmation of receipt. This rule also applies to applications that were initially rejected – mainly for formal reasons such as a missing digit in the IBAN – whereupon no appeal was lodged but a new application was submitted.
5.5 why are there columns "4. Month" and "5. Month" in the calculation aid?
In the event that a lease or. lease discount of at least 20 percent has been granted, the continuing operating material and financial expenses may be recognized for five months rather than just three months.
Please enter in the red column "4. month" and "5. Month" therefore only amounts if a rent or lease discount of at least 20 percent was granted to your self-employment during the period under consideration.
5.6 which income and expenses may i enter in the calculation aid??
In principle, only operational income and expenses are taken into account that were incurred in the respective period under consideration lie. In addition, only payments that have been caused, are due and have been made will be taken into account.
In individual cases, you have the option of waiving the repayment requirement in the case of income received during the period under review time of service provision to be set off. With regard to the determination of the time of performance, the respective regulations of the civil code apply. Consequently, this approach must also be adopted for the expenditure items. However, items that are not to be included, such as depreciation, are still not eligible for consideration. This option can help to simplify the calculation of the liquidity shortage, especially for companies with a balance sheet.
Income are, for example:
- revenue (net of discounts, bonuses and rebates given)
- Revenue from commissions, licenses and patents
- Other interest and similar income, such as from securities and loans held as financial assets and current assets
- Income from rentals and leases
Membership fees are also income. If, as a result of the corona pandemic, members have clearly and demonstrably been granted a free contract extension, membership fees in the amount corresponding to the extension do not have to be taken into account. No imputation is made if the membership fees are demonstrably refunded or if multipurpose vouchers in the amount of the membership fees are demonstrably issued.
Other public assistance and possible compensation payments (e.g. under the Infection Prevention Act or other legal bases), tax deferrals, and insurance benefits due from cover for business interruptions or business interruption and similar must be claimed as a matter of priority and taken into account when calculating the liquidity shortfall.
Expenses must actually have been incurred. If costs are saved or covered by other auxiliary funds, these are not to be taken into account in the amount of the saving.
Expenses may only be included if they correspond to regular expenses for the stated purpose or were necessary to maintain the business operations. This means that investment costs during the period under review may also be included if they were necessary to maintain the business operations during the period under review – for example, investments in hygiene measures or delivery services.
Expenses that are divided into an operating and a non-operating part, can be recognized in the amount of the operating share (for example, vehicle or internet). If you recognize expenses and income on a pro rata basis, please keep the calculation of the proportions in your files.
expenses are, for example:
- Cost of raw materials, consumables and supplies and purchased goods (less bonuses, discounts and rebates received)
- rent/lease (a tenant discount must be taken into account)
- Energy costs
- Maintenance, repairs, servicing
- Costs for, for example, insurance or contributions that are paid once for several months can either be taken into account at the time of payment or spread over the corresponding months for which the payment was made.
- Advertising and travel expenses
- accounting and consulting fees
- Office supplies
- Interest (e.g. on loans, credits, current accounts) and leases
- Scheduled repayment (for loans, credits) after exhaustion of deferrals
Personnel costs of the company are deductible if no other assistance (e.g. short-time allowance or compensation pursuant to the Infection Protection Act) has been claimed for this purpose.
Salaries of managing directors in corporations may be taken into account as part of personnel costs. An employment contract with the company must exist for this purpose.
When calculating the possible need for repayment, the maximum amount that can be taken into account as costs for the self-employed, members of the liberal professions and owners of sole proprietorships and partnerships working in the company is 1.180 euros per month can be used for the fictitious entrepreneur’s salary.
5.7 what income and expenses may or must i not report?
The following, among others, are not to be counted and taken into account as income:
- Liquid reserves of the business
- Tax refunds
Donations do not count as revenue, as these are not deliveries and services in return for payment. An exception exists for non-profit companies and organizations.
Income from the sale of business assets does not have to be taken into account.
Expenses that do not have to be included and taken into account include:
- depreciation costs
- Costs brought forward into the period under review that were not due until a later period. This does not apply if the determination of the liquidity shortage is based on the time at which the service is provided.
- All costs that are not incurred as planned or costs that have been artificially brought forward to the period under review or artificially generated in the period under review (e.g. investments in operating equipment that do not directly serve to maintain business operations, costs invoiced prematurely or imputed costs).
- Taxes (exception: company car tax and property tax)
- royalties and bonuses
- Fines
At affiliated companies are consolidated figures to be used. revenues and expenses resulting from payments within a group of companies are not to be taken into account.
5.8 I am missing information for the calculation assistance and the re-registration procedure because I can no longer find my notice of approval for my immediate assistance. What can I do?
please call the L-bank hotline at 0721 150-1770.
6. Formal eligibility requirements
6.1 why do i have to state in the calculation aid whether the headquarters of my company or self-employment was in baden-wurttemberg? Which companies were eligible for emergency aid in the first place??
Emergency aid can only be claimed by commercial enterprises and social enterprises, by solo self-employed persons and by members of the liberal professions, including artists with up to 50 employees (full-time equivalents) and enterprises with primary agricultural and forestry production as well as fisheries, which have their headquarters in baden-wurttemberg.
In line with the EU’s definition of an SME, we define an enterprise as "any entity, regardless of its legal form, engaged in an economic activity." this also includes non-profit social enterprises, provided that they actively participate in economic life.
If the main place of business was not in Baden-Wurttemberg at the time of application and during the period under consideration (3 (maximum 5) months after application), the immediate assistance must be repaid.
In addition, only companies that were not already in existence on 31. December 2019 in economic difficulties according to art. 2 abs. 18 of the general block exemption regulation were, eligible for the benefit.
Overall, emergency aid must be repaid if the formal application requirements are not met.
6.2 why do i have to state in the calculation aid whether my company was economically and permanently active in the market?? why is there a question about the main occupation?
An entitlement to claim exists only to the extent that
- Companies that are economically viable and thus permanently active on the market are active.
Or
- Solo self-employed persons or members of the liberal professions in their main occupation are active.
This means that companies (with employees) that are run on a sideline basis are generally eligible for emergency aid. However, they must be economically and permanently active on the market.
Soloselbststandige and members of the liberal professions are in low-threshold secondary employment not eligible. For eligibility, in the case of solo self-employed persons and members of the liberal professions, the following conditions must be met according to the applicable guideline at the time of application, at least one third of the total income or the major part of the total income (i.e. at least 51 percent) comes from self-employment.
If, at the time of application, there was no economic and permanent activity or no main occupation, the immediate aid must be repaid.
6.3 could associations claim the immediate aid? If associations are economically and permanently active in the market?
Associations and non-profit social enterprises are also eligible in principle, provided that they are economically and permanently active on the market.
Clubs, for example, are not eligible if they are mainly financed by membership fees and the economic activity is only of secondary importance, even taking into account the purpose of the organization.
If there was no economic and lasting activity at the time of application, the emergency aid must be repaid.
6.4 were public companies eligible for emergency aid??
Companies in which at least 25 percent of their capital or voting rights are owned directly or indirectly by one or more public bodies or public corporations and controlled individually or jointly are not eligible for aid.
6.5 were agricultural or forestry enterprises eligible for emergency aid?? Were there special regulations for these companies?
Companies that are predominantly active in the primary production of agricultural and forestry products (= agricultural sector), fishing and aquaculture are also eligible, provided that there was a liquidity bottleneck threatening the existence of the company within the meaning of the emergency aid.
These companies, like all other companies, are only eligible if they are economically active and therefore permanently active on the market as a company or as a solo self-employed person in their main occupation.
Agricultural holdings that, in addition to farming, also operate a secondary business that is subordinate to and serves the agricultural business in order to diversify their income, could apply for the emergency aid for "farming", provided that the requirements for the liquidity bottleneck for the entire business (farming and secondary business) are met.
6.6 my company has several places of business – also in other federal states. am i eligible for emergency aid for each establishment??
no, for the whole company with all its plants there is only one eligibility for immediate aid from the federal government or the state of baden-wurttemberg. Emergency aid may not be claimed for each farm, not even for farms in other federal states. The emergency aid should therefore be headquarters of the company to be used.
If comparable aid from the state of Baden-Wurttemberg, another state or the federal government has already been claimed for the company or self-employment, or for an operating facility that may exist in another state or in Baden-Wurttemberg, in the maximum amount of aid provided for the size of the company, there is no further eligibility.
6.7 in the case of affiliated companies, a separate emergency aid may be claimed for each affiliated company?
Such enterprises may only a claim emergency aid for all affiliated companies together. You can claim emergency aid up to the maximum limit specified for the size of the company as a whole. Affiliated companies are, for example, several subsidiaries and their parent company; in this case, only one of the affiliated companies may claim emergency aid for all affiliated companies.
6.8 what do i have to do if i have mistakenly received emergency aid payments for several companies in a group of companies or for several establishments??
For a group of companies as well as for companies with several establishments, only one emergency aid may be applied for and consequently only one payment may be retained.
if you have mistakenly claimed too much emergency aid, it must be paid back. For this purpose, indicate a repayment requirement in the full amount of the disbursed emergency aid in the re-registration procedure for all emergency aid that was received in excess.
For the one emergency aid they claim, it must then be calculated whether there is a (partial) need for repayment. You can use the calculation tool for this purpose. If there is a need for repayment, this must be indicated in the feedback procedure for this immediate aid.
6.9 i am a partner or affiliated company?
You are, or have partnered or affiliated companies if you (your company) have entered into extensive financial partnerships with another company.
For partner company the partnership is formed without one company directly or indirectly exercising effective control over the other company, i.e. the shareholding is greater than 25 percent but less than 50 percent.
At affiliated companiesn the majority (more than 50 percent) of the shares or voting rights are held by another company, or a company can exercise a dominant influence (= decision-making power) over another company.
In both cases, the employment figures of the partner or associated company must be included in full or in part in the employment figures of the company under consideration.
Groups of companies can also be natural person or a jointly acting group of natural persons must be established.
The current SME definition of the EU (PDF) applies, currently the recommendation of the commission from 06. May 2003 (2003/361/EC).
6.10 "companies in difficulty" are eligible for benefits? What is the?
A company in difficulty is, for example, a company in which insolvency proceedings have been opened or which meets the conditions for insolvency proceedings. Companies are not eligible, in particular, if the company already had a workforce on 31 December 2009. December 2019 in economic difficulties acc. Art. 2 abs. 18 of the general block exemption regulation was.
Please note:
The term "company in difficulty" is not synonymous with the question of whether and to what extent the applicant company was in an economic situation that threatened its existence or a liquidity bottleneck within the meaning of the program.
6.11 what is the maximum amount of emergency aid that may be claimed??
The one-time emergency aid is graduated according to the number of employees and amounts to a maximum:
- 9.000 euros for three months for eligible persons with up to 5.0 employees (full-time equivalent,FTE),
- 15.000 euro for three months for beneficiaries with up to 10.0 employees (FTE),
- 30.000 euro for three months for beneficiaries with up to 50.0 employees (FTE)
The specific one-time payment is based on a credibly insured liquidity bottleneck for the three (in exceptional cases five) months following the submission of the application.
6.12 why do i have to indicate in the calculation guide how many employees my company had at the time of application?? What is a full-time equivalent (FTE) and how do I calculate it??
Only companies with a maximum of 50 employees were eligible for emergency aid. In addition, the amount of the emergency aid was graduated according to the number of employees (FAQ 6.11). In the calculation aid, you must therefore state how many employees your company had at the time of application.
if your company had more than 50 employees at the time of application, the emergency aid must be repaid in full. If the maximum amount of emergency aid for your company size has been exceeded, the emergency aid must be partially paid back.
The number of employees must be stated as full-time equivalents (FTEs). The full-time equivalent indicates how many full-time positions result arithmetically in total from full-time and part-time employees in a company.
In principle, the cut-off date principle applies: number of employees at the time the application is submitted. In the event of seasonal fluctuations in the number of employees, the annual average is taken into account.
The result of the calculation may always be rounded up or down. For example, 5.1 FTEs may be rounded up to 6 FTEs.
Includes full-time, part-time, temporary, and seasonal employees in the following groups, for example:
- Wage and salary earners,
- Persons working for the company who have been posted to it and are considered employees under national law (may also include temporary or so-called loaned workers),
- Employees on maternity leave,
- Employee owner(s),
- Participants who have a regular activity in the enterprise and derive financial benefits from the enterprise.
Companies are free to fully count their trainees in the number of employees.
Do not include:
- Employees on parental leave
- Employees according to § 16 e and 16 i SGB II
The following calculation key applies to part-time employees:
- Employees up to 20 hours = factor 0.5
- Up to 30 hours = factor 0.75
- Over 30 hours = factor 1
- On a 450 euro basis = factor 0.3
- season AK = factor (number of working days/ 225)
(e.g.115 days = factor 0.5, 70 days = factor 0.3)
The calculation is largely based on the rules of the EU’s SME definition. For assistance, please refer to the SME definition user manual (PDF)
When calculating the number of employees, the data of partner and/or associated companies may also have to be included.
6.13 why do i have to state in the calculation aid whether i have given up my business or the case of insolvency has occurred?
Emergency aid corona must be repaid if grant recipients have permanently ceased their business activities before the end of the period under consideration (3 (maximum 5) months after application). This applies to voluntary closures of businesses and to insolvencies.
The emergency aid corona is to be complete to be repaid if already at the time of application there has been a voluntary cessation of business or insolvency. The emergency aid is pro rata repayable if the voluntary cessation of business or the insolvency has within the period under consideration has occurred.
On the 1. On the calculation aid page, it must be stated whether the business activity has been permanently discontinued. If the business activity has been permanently discontinued, a repayment requirement in the full amount or for a part of the disbursed emergency aid must be stated in the re-registration procedure.
6.14 i have also received other government assistance during the period under consideration. May I still make use of the emergency aid??
A combination with other state aid to compensate for the liquidity bottlenecks or sales slumps that occurred directly as a result of the corona pandemic is generally possible. However, this is subject to the condition that the economic situation of the company poses a threat to its existence despite the other aid.
If other government assistance was received, include it, if applicable, in the calculation of the liquidity shortfall and repayment requirements.
Possible compensation benefits (for example, under the Infection Protection Act or other legal bases), tax deferrals, and insurance benefits from coverage for business interruptions or business interruption and similar benefits must be claimed as a matter of priority and must also be taken into account when calculating the liquidity shortage and repayment requirements.
The use of emergency aid does not preclude the simultaneous use of bridging aid, for example, but if the periods under consideration overlap, the emergency aid is credited proportionally to this aid.
In addition, costs that have been applied to emergency assistance may not be reapplied as costs in other programs.
Please note: Here, too, the entire company is considered. The consideration of individual operating sites (s.O.) is not sufficient.
6.15 What must be taken into account in terms of state aid law??
The emergency aid was either granted as aid in accordance with the "federal regulation small grants 2020" or as "de-minimis aid has been paid out. You can find this information in your notice of approval (under I. Approval) take.
Please note that if you apply for further corona aid (for example, bridging aid), you may have to specify the emergency aid in the application. This will prevent the use of the emergency and other federal and state aid from exceeding the maximum amount allowed by state aid law.
Please note that according to § 4 abs. 4 of the federal small grants regulation 2020 all relevant information concerning any individual grant made under this regulation in excess of 100.000 euros or more than 10.000 euro in the agriculture and fisheries sector are published.
6.16 how is the emergency aid to be treated fiscally?
The equity benefits received as emergency aid are as follows controllable and to be taken into account according to the general tax regulations within the framework of profit determination.
6.17 i would like to report suspected fraud. Where can I turn to?
At the L-bank, all suspected cases of fraud or other criminal acts (for example, money laundering) are recorded centrally for immediate assistance payments. Please send these suspicious activity reports to the e-mail address [email protected]
help and advice
If you have any questions about the feedback procedure the L-bank’s FAQ has not been answered, please send an e-mail to the mailbox [email protected] or contact the L-bank hotline by phone at 0721 150-1770.
To general questions tax consultants, tax agents, auditors, certified accountants or law firms may also be able to provide information. perhaps you have already been assisted by these persons in applying for further corona aid.
The professional and business organizations that represent your industry or profession may also be able to help with general queries.
