The COVID-19 Mitigation Act ("Act") is part of the German Federal Government's comprehensive package of measures aimed at mitigating the consequences of the COVID-19 pandemic and of official measures taken by the authorities to support the German economy and to confine the pandemic. The goal of the Act, which was passed recently, is to provide temporary protection for consumers, small-sized enterprises (Kleinstunternehmen), borrowers and tenants who are economically affected by the pandemic. At first glance, the regulations for the different areas appear to be in sync, but a closer study of the legal text reveals differences (whether or not these were intended by the legislator) in the conditions and legal consequences.
The following overview aims to highlight the similarities and differences by means of a comparative analysis. It can be expected that the legislator will introduce improvements to the Act.
The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.