Due to the corona-situation, special relief and provisions apply in the area of taxes.
Companies and self-employed persons (AGs, GmbH's, cooperatives, partnerships, sole proprietorships) who are directly or indirectly affected by the negative consequences of the corona virus (COVID-19) can make a one-off tax provision of a maximum of 50% of the profit (excluding extraordinary factors such as capital gains and revaluation gains), however, up to a maximum of CHF 500,000. The extraordinary provision 2019 thus created is to be released in the 2020 annual accounts.
You can find more information under the following link:
Tax Office of the Canton of Zug