All businesses that were required to close due to the current lockdown are eligible to apply, e.g. restaurants, fitness studios, theatres, etc. Also eligible are indirectly affected businesses that generate 80% of their turnover with businesses directly affected by the closure measures.
Grants are awarded per week of closure at 75% of the average weekly turnover in November 2019 (max. 1 million euros). Other government payments for November 2020, in particular the Bridging Aid II (Überbrückungshilfe II) and short-time working allowance (Kurzarbeitergeld), will be offset against this.
If turnover can still be generated despite the closure, e.g. online, this is only offset once it exceeds 25% of the reference turnover. A special rule applies to restaurants offering food for takeaway: grants amount to 75% of the turnover that was subject to the standard rate of VAT in November 2019. In return, takeaway sales are not offset even if the 25% threshold is exceeded.
Grants can only be applied for through a tax adviser (Steuerberater) or auditor (Wirtschaftsprüfer). Exceptions apply to the self-employed who are not applying for more than 5,000 euros in funding.