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  1. Hello,   I like many received the IBB corona zuchuss for 5,000euro as I am a freelancer. From what I can tell in their limited terms and conditions and from one email they sent me this is considered taxable income for my 2020 tax return, which is understandable, but there are some phrases and i've read online that talk about this like a conditional loan?   I'm a bit perplexed, because from what I understand this 5,000euro is considered an emergency fund, given out but that are to return a certain amount if it was too much? I most certainly would have been screwed if they hadn't given out the fund, but as a freelancer, if I am offered work in the 3 months from when I received the fund, am I supposed to repay them any amount I earn within that 3 months? And what happens if I do work one day after those 3 months? I am happy to give them back money if I'm obligated to, but surely if it is the case that I would have to repay any of this money if I earn any money from freelance work in those 3 months, then where the hell is the incentive for me to do any work at all within those 3 months? Or am I getting it wrong completely?