Beate R. noticed the crisis early. As early as February, the naturopath and psychotherapist recorded only half of the sales of the previous month, in March it was only a third. Therefore, she wanted to be at the top of the clerk pile and applied on 15. March for unemployment benefit II at the job center. But the office was not quite as helpful as F. had expected given the corona crisis.
“I invested two days of work and sent 250 grams of paper,” she says. “And came back two letters with documents to be submitted, which will certainly cost me another four days.” All in all, she interpreted the job center's answer with the words: “Give up your independence right away, you won't be able to do it.”
So that as few self-employed persons as possible are in the corona crisis like Beate R. In the past few days, the federal government and the federal states have launched various aid programs and facilities. What funding opportunities are there for solo self-employed? Who do you have to contact? What requirements do you have to have as an entrepreneur? An overview that is continuously updated:
1. Direct grants from the federal government
Who is funded : On Monday, the federal government agreed on emergency financial aid, according to the cabinet proposal “for micro-entrepreneurs from all sectors of the economy as well as self-employed persons and members of the professions”. This means: Every freelancer and self-employed entrepreneur who has no more than ten employees (ten full-time equivalents) is generally entitled to the subsidies.
How funding is provided : These are one-off payments that do not have to be repaid. Companies with up to five employees receive up to 9000 euros for a period of three months, companies with up to ten employees up to 15.000 Euro. An application for two more months should be possible as needed. The funding is intended to be able to continue to pay operating costs such as rent or ongoing loan and leasing installments. In the case of tax assessment for income tax or corporate income tax 2021, the subsidy should be taken into account in the profit.
Conditions : In addition to the requirements for the size of the company, care is taken to ensure that the economic difficulties did not exist before the corona crisis. The key date for the occurrence of damage is 11. March 2020 called. Each grant must also be justified for what it is used for. Tax consultant Beatrice Leißering-Bänsch explains: “If, for example, you need a subsidy to pay the rent, you have to state this and then the aid is paid in the appropriate amount.” A sole trader who has to pay monthly 1000 euro rent cannot pay a flat rate 9000 Apply for euro office help, but receive the respective grant for each individual item.
Where to submit the application : The Grants must be applied for through the state investment banks, in Berlin this is the Investitionsbank Berlin Brandenburg (IBB). The application is since Friday, the 27. March, at 13 here online. Immediately afterwards, the page was only accessible to a limited extent due to overload.
2. Direct grants from the federal states
Who is funded : Many federal states have also initiated subsidy programs for the self-employed. The Berlin “Emergency Aid Package II” is available for businesses up to five people . Also freelancers and solo self-employed “mainly from the areas of health, equality, trade and services, youth and education, creative industries, culture, social affairs, sport and tourism “should be addressed according to the state's communication. Brandenburg has also launched emergency aid for companies with up to 100 employees and liberal professions.
How is funding : The grant in Berlin can be maximum 5000 Euro . According to the Senate, however, it can be applied for several times, again after six months for individuals and after three months for multi-person companies. In Brandenburg, the amount of the grant is graded according to the needs of the company and its size. Enterprises with up to five employed persons can receive up to 9000 euros , Companies with up to 100 people up to 60. 000 Euro .
conditions : The company or the self-employed person must be registered in Berlin in order to benefit from the “Emergency Aid Package II” of the State of Berlin. Here, too, it must be demonstrated that the economic problems are related to the corona pandemic and that funding is necessary to ensure professional or business existence. In Brandenburg, the same applies to companies based in Brandenburg.
Where to submit the application : Since Friday, the 27. March at 13 The grants can also be applied for in combination with the federal grant here on the IBB website. Only applications in electronic form will be accepted. Immediately afterwards, the page was only accessible to a limited extent due to overload. At noon there were partly over 40. 000 People in the virtual queue.
Company in Brandenburg As of today, you can submit your applications online on the website of the Ministry of Economic Affairs or the Brandenburg State Investment Bank. Brandenburg also announced on Friday that the funds would increase to a total of two billion euros. Up until yesterday evening Tuesday, the IBB had around 900 more than 100. 000 Solo self-employed and micro-entrepreneurs instructed, the development bank said. From 12 On today's Wednesday until next Monday (April 6th, 10 o'clock) no more applications accepted , to switch to a uniform federal program.
3. Tax deferrals and waived advance payments
Who is supported : Every taxable self-employed person as well as companies have the option of tax deferrals or the waiver of Apply for advance payments to maintain their liquidity.
How is funding : Tax advisor Leißering-Bänsch says: “On the one hand Income tax due now (or soon) (income, corporation and trade tax) and sales tax are deferred by the tax office without interest for income taxes 2020 reduced and, if necessary, completely set to zero. ” Enforcement measures are also currently being suspended. In addition, further tax relief, “such as the repayment of the VAT advance payment, is under discussion but has not yet been decided.”
Conditions : The decision is made individually. However, Leißering-Bänsch points out that no money will be waived here ; payment will only be made at a later date.
Where to submit the application : The application must be sent by the entrepreneur or his tax advisor to the responsible tax office.
4. Short-time work allowance
Who is supported : Companies can apply for short-time work for their employees. Solo self-employed only have this option if they voluntarily subscribe to paragraph 28 of the Social Code have insured against unemployment.
How funding is provided : The employees generally receive 60 percent of their net wages, with child 67 percent . The maximum subscription period is 12 months. What is new is that the social security contributions for lost working hours are 100 reimbursed by the employment agency.
Conditions : There is a right to short-time allowance if at least ten percent of employees have lost more than ten percent of their earnings. According to the employment agency, the cause of this must be an “inevitable event”, and the loss of work must be “temporary and unavoidable”. The corona pandemic meets these requirements. In addition, employees must first have taken all the days off from the previous year.
Where to submit the application : The responsible agency for work at the company headquarters processes the applications. They must be submitted in writing. It is also important to ensure that the reasoned notification of lost work is received in the month in which the short-time work begins.
5. KfW loans and loans from the federal states
Who is supported : Entrepreneurs also have various loan and loan offers from the state Available. In principle, most of the funding instruments provided by the investment banks in the federal states and the Kreditanstalt für Wiederaufbau (KfW) are aimed more at small and medium-sized companies. This is precisely why the above-mentioned programs for self-employed were launched. However, theoretically, the loans of KfW and IBB for businesses “up to 250 Employees “ possible.
How funding is supported : KfW loans are divided into funds for companies that are younger and those that are more than five years old. In both cases, a loan of up to one billion euros can be taken out for each group of companies. In the specific case, however, the maximum funding is limited to 25 percent of the annual turnover 2019, double the wage costs of 2019, the current financing requirement for the next 18 months at small and medium-sized companies and 12 months at large companies or 50 Percentage percent of the company's total debt for loans over 25 Million Euro. For large companies (more than 250 employees, over 50 million euros turnover) KfW takes over 80 Percent of the credit risk of the house bank, even smaller 90 for smaller companies. This increases the chance of a loan immensely. For companies that are less than three years old, there are also additional loans for investments and operating resources.
With the “Emergency Aid Package I”, the State of Berlin grants loans to companies via the IBB liquidity fund up to 250 employees up to a maximum of 500. 000 Euro. In contrast to KfW loans, the IBB loans are interest-free , the maximum term is two years.
Conditions : At KfW the applies . 12. 2019 as a key date for the onset of economic difficulties. Both institutions must also demonstrate that the corona crisis is the cause of the problems. The IBB loans are only bridging loans, investments should not be promoted. In addition, a personal guarantee in loan amount is mandatory. This means that owners of a GmbH are liable in the event of a credit default with their private assets.
Where to submit the application : The application Entrepreneurs have to make KfW loans at their house bank. The IBB loans from the “Emergency Aid Package I” can already be applied for here. You can find more information about the IBB offers here. You can access KfW's loans here.
Can you use different programs at the same time?
The grants of the State of Berlin and the Federal Government can be combined . This means that companies with up to five employees 14. 000 can get euro . (9000 euros from federal funds and 5000 euros from state funds). For companies with up to ten employees, only the 15 applies anyway. 000 – Euro grant from the federal government .
Tax advisor Leißering-Bänsch makes it clear, however, that there should be no overlap in financial aid. “This means that the state will ensure that each item is funded by only one aid instrument . Especially with grants that do not have to be repaid will probably be checked very closely. ” In their view, however, it should be possible for an entrepreneur to apply for grants for rent and operating costs, for example, and a loan for other costs. “This should make it possible for different types of aid to coexist.”
Basically, both politicians and the banks concerned promise to process applications as quickly as possible so that the money can flow quickly. However, the IBB already points out that its servers are currently heavily overloaded . Applications should therefore be made early in the morning or late in the evening.
Beate R. did not want to be named. Her real name is known to the editors.