Field help: (2022) Corona aid and benefits paid back

If you had to repay Corona aid, interim aid or comparable benefits for your business, the repayments are part of the business expenses. Enter the repaid amounts here.

These Corona benefits are taxable business income. Since no tax exemption applies to the Corona subsidies on a regular basis, the Corona subsidies increase your profit. Accordingly, the repayment of the Corona benefits reduces your profit and is considered as business expenses.