GVL payouts do not pose a risk to corona support by the government

The current payouts by CMOs/MLCs relating to past performance periods are not taken into account when calculating turnover under the support programmes. 

Specifically, the taxable turnover pursuant to Section 1 of the German VAT Act is used as the basis for calculating turnover. According to that, turnover was thus generally achieved in a specific month if the performance or service was provided in that month.  As such, the date of the performance or service is thus generally relevant, and not the time when the order was placed or the payment was received, in the GVL context, this would be the performer distribution for the years 2015 to 2019 in November 2020, for example. Payment receipts without provision of services thus do not lead to an exclusion regarding your application for corona state support.