Change in consideration of the entitlement to compensation bonus for seasonal activities (No. 989)
The fundamental prerequisite for entitlement to the compensation bonus paid to self-employed persons, partners of small (family) limited liability companies, and persons performing work under agreements on work completion or job performance is the fulfillment of the condition of existence of the predominant part of revenues accruing from prohibited or restricted activities in the so-called decisive period (from 1 June to 30 September 2020).
However, for objective reasons, this condition cannot be met by those who carry out seasonal works and services (e.g. activities related to winter sports). The Financial Administration acknowledges this fact and informs about the possibility to apply for compensation bonus even in situation where the only obstacle to awarding the entitlement to the compensation bonus is that the person carrying out seasonal services does not pass the predominant income test, provided he/she meets the following conditions:
- This person did not achieve the predominant part of the income from such prohibited or restricted activity not only in the relevant period from 1 June to 30 September 2020, but also in the period from 1 June to 30 September 2019; and therewithal
- This person achieved the predominant part of the income from such prohibited or restricted activity in an alternate period of four consecutive calendar months within the previous season (e.g. from 1 November 2019 to 28 February 2020).
If the deadline for submitting an application has been missed for any of the bonus periods, then it is necessary to submit an application for retrocession of the deadline to the previous state in proper time. The administrative fee is waived (see Financial Bulletin No. 6/2021).