Costs incurred by the corona crisis & aid available
Easiness to justify
The aim is comprehensive protection also for the self-employed.
The German government has launched a package of measures to cushion the effects of the corona virus for companies and the self-employed (link: https://www.bmwi.de/Redaktion/DE/Downloads/S-T/schutzschild-fuer-beschaeftigte-und-unternehmen.html)
This assistance is also available to small businesses, self-employed and freelancers. This was pointed out by the Federal Ministry of Economics and Technology on 15.03.2020: “Liquidity instruments apply to all companies – across all sectors and from solo self-employed persons to SMEs and larger companies”.
Points 2. and 3. of the aid package could be particularly relevant for self-employed persons:
Fiscal liquidity assistance: The possibilities for deferral of tax payments, reduction of advance payments and in the area of enforcement will be improved.
State-subsidised loans: The conditions for the KfW Entrepreneur Loan (for existing enterprises) and ERP Start-up Loan – Universal (for young enterprises under 5 years old) will be relaxed.