It is now possible to apply for exceptional business aid for the month of December. Since yesterday (22 December) own-account workers have been able to file their applications; as of today, applications can also be made by tax advisors, auditors etc. on behalf of companies. Applications can be filed via a single platform for the whole of Germany at

Many companies, businesses, self-employed people, associations and institutions (in the following referred to as companies) continue to be affected by closures imposed due to the current pandemic situation. Like in November, the instrument of exceptional business aid makes it possible for those who continued to be directly or indirectly affected by the closures in December to claim grants of up to 75% of the turnover they generated in the reference period in 2019 as a way of compensation for the damage suffered. As with the November aid, there is also the possibility of applying for an advance payment for December. The first of these advance payments is likely to be paid out in early January. Advance payments can be up to €50,000; own-account workers can file their own applications for up to €5,000.

Here is an overview of the essential information on exceptional business aid for the month of December:

  • Applications can be made by companies directly or indirectly affected by the temporary closures and in line with the November Assistance Programme rules.
  • The December Assistance Programme will in principle again provide pro rata grants of up to 75% of the turnover in December 2019, calculated per day of closure in December 2020. European State aid law allows for subsidies of up to a current total of €1 million to be paid, without the claimant having to provide specific evidence of damage. To the extent that the companies’ scope under State aid law allows – i.e. taking into account the aid they have already been granted, the vast majority of companies will thus be able to receive the subsidy of up to 75% of their turnover for the same month in the preceding year. The provision of grants of between €1 million and €4 million euros under the federal framework for assistance for fixed costs had already been approved by Brussels. In addition, the Federal Government is working with the European Commission to ensure that the maximum amounts applying for small-scale aid and aid for fixed costs under the Temporary Framework are significantly increased. In order to provide grants of more than €4 million, further coordination with the European Commission is needed in order to obtain separate approval based on the provisions on compensation for damage under EU State aid law.
  • Applications can be filed via a single IT platform for the whole of Germany at Applications can be submitted by tax consultants, auditors or other third parties, as is the case with the November Assistance Programme. Own-account workers applying for a grant of less than €5,000 can submit their applications directly using their ELSTER certificate.