Fun­ding for digi­tal POS sys­tems: German Über­brü­ckungs­hil­fe III

Here you will find the most important infor­ma­ti­on on sup­por­ting com­pa­nies with German Über­brü­ckungs­hil­fe III with fun­ding of up to €20,000 on invest­ments in digi­tiz­a­ti­on. In this arti­cle, the focus is on costs ari­sing from §146 AO (Kas­sen­SichV).

Elias Priesching

Elias Prie­sching

Sales Mana­ger

Fun­ding for digi­tiz­a­ti­on for companies

App­li­ca­ti­ons for German Über­brü­ckungs­hil­fe III must be sub­mit­ted through one’ s tax advi­sor, or elec­ted repre­sen­ta­ti­ve (see point: Where can German Über­brü­ckungs­hil­fe III be app­lied for?) by August 31, 2021.

Digi­tal POS sys­tems and the “acqui­si­ti­on and expan­si­on of elec­tro­nic record­ing sys­tems within the mea­ning of § 146a of the German Tax Code (Abga­ben­ord­nung AO)” (FAQ 2.4, item 14) can be sup­por­ted by German Über­brü­ckungs­hil­fe III. German Über­brü­ckungs­hil­fe III can be app­lied for in the event of a drop in sales caused by the Corona restric­tions for the period Novem­ber 2020 to June 2021 and does not have to be repaid.

Who can apply for the Überbrückungshilfe?

Com­pa­nies, solo self-employ­ed and free­lan­cers are sup­por­ted by the German Über­brü­ckungs­hil­fe III and can, among other things, recei­ve a one-time grant of up to 20,000 euros in digi­tal invest­ments. The fun­ding does not have to be repaid. Tax­payers can now get their new digi­tal POS system inclu­ding TSS supported.

Fun­ding for digi­tiz­a­ti­on: elec­tro­nic check­out sys­tems with TSS are funded

The grant sup­ports invest­ments in digi­tiz­a­ti­on with up to 20,000 euros (one-time). This inclu­des acqui­si­ti­on costs of licen­se fees for IT pro­grams, IT hard­ware and royal­ties. See the FAQ’s on the German Über­brü­ckungs­hil­fe III web­site for infor­ma­ti­on on this topic under 2.4 item 9 (Ope­ra­ting Licen­se Fees) and item 14:

In addi­ti­on, under the same con­di­ti­ons, invest­ments in digi­tiz­a­ti­on ([…] if they are necessa­ry for the per­for­mance of the busi­ness or self-employ­ed acti­vi­ty) may also be reco­gni­zed as eli­gi­ble for reim­bur­se­ment on a one-time basis up to 20,000 euros.

The acqui­si­ti­on and expan­si­on of elec­tro­nic record­ing sys­tems within the mea­ning of § 146a of the German Fiscal Code (AO) are also eli­gi­ble for fun­ding.

Source FAQ on Über­brü­ckungs­hil­fe III

The neces­si­ty of the con­ver­si­on is given by the chan­ged legal frame­work of § 146a AO.

Where can German Über­brü­ckungs­hil­fe III be app­lied for?

Tax advi­sors, audi­tors, cer­ti­fied public accoun­t­ants, tax agents or lawy­ers may apply for the Über­brü­ckungs­hil­fe on behalf of the tax­payers. Costs for these ser­vices are par­ti­al­ly eli­gi­ble under German Über­brü­ckungs­hil­fe III. For detail­ed infor­ma­ti­on, please con­ta­ct your repre­sen­ta­ti­ve. The app­li­ca­ti­on dead­line is August 31, 2021.

In brief: Infor­ma­ti­on on German Über­brü­ckungs­hil­fe III

Requi­re­ment:
Sales decli­ne caused by Corona restric­tions (min. 30 per­cent com­pa­red to the respec­ti­ve refe­rence month in 2019) for the period from Novem­ber 2020 to June 2021.

Fun­ding oppor­tu­nities in the digi­tal area:
Invest­ments in digi­tiz­a­ti­on incl. IT licen­se fees, IT hard­ware, sub­scrip­ti­ons, and other fixed expen­ses (such as ongo­ing costs for exter­nal IT ser­vice providers).

Enti­t­led:
Com­pa­nies with up to 750 mil­li­on sales/year, solo self-employ­ed and freelancers.

Cri­te­ria:
Sales drop of min. 30% com­pa­red to the respec­ti­ve refe­rence month 2019

App­li­ca­ti­on:
App­li­ca­ti­on is made via third par­ties (e.g. tax advi­sors, lawy­ers, etc.)

Image: Federal Minis­try of Finance

Tax­payers can obtain detail­ed infor­ma­ti­on, tailo­red to their spe­ci­fic case, from their tax advi­sor or elec­ted representative.

You can find more infor­ma­ti­on here.

You are wel­co­me to talk to us as a first step.

Dis­c­lai­mer:

fis­ka­ly does not gua­ran­tee the com­ple­teness and time­li­ness of this infor­ma­ti­on. All infor­ma­ti­on without gua­ran­tee. This infor­ma­ti­on does not con­sti­tu­te legal advice nor tax advice. Con­ta­ct your attor­ney or tax advi­sor for bin­ding cla­ri­fi­ca­ti­on of appro­pria­te legal or tax issues.v

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