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02. March 2021.
Überbrückungshilfe [Interim aid] III and Neustarthilfe [restart aid] programmes: Turnover calculation is based on the date of the provision of services.
The State Ministry for Culture and the Media (BKM) confirmed to GVL as early as last year in consultation with the Federal Ministry of Economics that: Remuneration by collective management organisations/music licensing companies which are usually collected for previous years and are paid out now, have no impact on the extraordinary economic support measures granted by the Federal Government.
This provision remains in force with the interim aid III and the restart aid programmes: The turnover to be applied shall be calculated on the basis of Section 1 Umsatzsteuergesetz [Value-Added Tax Act]. According to this, the date of provision of services is decisive, not the date of receipt of the order or payment. This means that the current payouts by CMOs/MLCs relating to past performance periods are not taken into account when calculating turnover under the support programmes.
Since 16 February 2021, the Federal Government has opened a new set of measures in the context of the current economic support measures by launching the Überbrückungshilfe III [interim aid III] . This makes it possible for the first time for solo self-employed persons with low fixed costs to receive a one-off restart support aid of up to 7,500 Euros if their economic activity is restricted due to corona in the funding period 1 January to 30 June 2021.
From the DOV [German Orchestra Association] magazine: No offsetting of GVL emergency support funds against government corona aid measures
In this context, it is also interesting to refer to a piece of news from the current edition (02/2021) of the German Orchestra Association (DOV): A freelance musician in the Federal State of Thuringia asked for support under the government corona relief scheme at the end of March 2020: The state bank in charge granted them while deducting the amounts that the musician had received from DOV and GVL as emergency support. The legal department of the DOV lodged a case before the Administrative Court in Weimar and was able to secure a retroactive grant in the context of the applied for emergency fund in November 2020 by taking legal action. The court ruled that the offsetting of the emergency funds by the DOV and GVL against the government funded corona relief schemes by the Free State of Thuringia were unlawful.