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.