As a result of the Corona crisis, the regulations regarding the receipt of short-time allowance were changed several times. For example, the period for receiving a short-time allowance was extended to up to 24 months. There are also specific regulations on the tax treatment of employer subsidies (Arbeitgeberzuschüsse) for short-time allowance and seasonal short-time allowance (Saison-Kurzarbeitergeld). But what do these rules mean for the tax return?