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Field help: (2023) Corona aid and benefits paid back

This text refers to the Steuererklärung 2023. You can find the version for the Steuererklärung 2024 at:
(2024): Corona aid and benefits paid back

Enter the amounts that you have repaid as Corona aid, interim benefit or similar supplementary payments.

These repayments are considered business expenses and reduce your profit.

Background: In principle, Corona aid and supplementary payments are considered taxable operating income, as no tax exemption is provided for them. Accordingly, supplementary payments received increase your profit, while repayments reduce your profit.