The Überbrückungshilfen (bridging aid) as well as the November and December aid were primarily granted on the basis of projected revenues and projected costs. For this reason, all applicants are required to submit a final statement through a reviewing third party once the actual revenues and costs for the application period are available. The final statement can be submitted between mid-May and 31 December 2022.
Submitting a final statement allows reviewing third parties to subsequently correct any incorrect information provided in the original application. After the submitted final statement has been reviewed by the granting authority, the definitive funding amount is determined. As a result, the original funding amount may be confirmed, or a subsequent payment or repayment may be required. It is important to note that failure to submit the final statement will result in the full repayment of the approved funding.
Final Statement – Division into Packages
The final statement is to be submitted in packages. This means that the various funding programmes (Überbrückungshilfe I, November and December aid, etc.) are assigned to specific settlement packages. Package one comprises Überbrückungshilfe I–III as well as the November and December aid. Further packages cover Überbrückungshilfe III Plus and Überbrückungshilfe IV. When submitting the final statement, the chronological order of the funding programmes must be observed. The package approach offers the advantage that all of the applicant's settlements for the funding programmes are recorded and processed within a single application package. However, the reviewing authority subsequently issues a separate final statement for each funding programme within the package.
Frequently asked questions
Frequently asked questions
Who must submit a final statement for the Corona aid programs?
All applicants who received Überbrückungshilfen (bridging aid), Novemberhilfen, or Dezemberhilfen are required to submit a final statement (Schlussabrechnung). Since approval was based on projected revenues and costs, the actual figures must be verified through an authorized reviewing third party such as a Steuerberater (German Certified Tax Advisor), Wirtschaftsprüfer (German Statutory Auditor), or Rechtsanwalt (German Attorney-at-Law).
By when must the final statement for the Corona aid be submitted?
The final statement can be submitted from mid-May 2022 until 31 December 2022. Timely submission is mandatory, otherwise the approved funding must be repaid in full.
What consequences can the final reconciliation of Corona aid have?
After review by the granting authority, the final amount of funding is determined. This may result in confirmation of the original funding, an additional payment in favor of the applicant, or an obligation to repay. Incorrect information from the original application can also be corrected retroactively in this process.
How is the final accounting of the Corona aid programs divided into packages?
Package 1 covers Überbrückungshilfen I through III as well as the November and December aid. Überbrückungshilfe III Plus and Überbrückungshilfe IV are accounted for in separate packages. Submissions must be made in chronological order of the funding programs.
Is a separate final statement prepared for each funding program?
Yes. Although the statements are submitted as a package, the review body issues a separate final statement for each funding program within a package. The package solution is used solely for joint recording and processing.