Fiscal measures to support the victims of the war in Ukraine

May 06, 2022

Administrative instructions in the BMF letter dated March 17, 2022 (IV C 4 - S 2223/19/10003: 013) serve to recognize social commitment. They apply to measures carried out from February 24, 2022 to December 31, 2022 and affect the following tax aspects:

  1. Donations
  2. Measures of tax-privileged corporations
  3. Temporary accommodation of war refugees from Ukraine
  4. Tax treatment of donations from business assets
  5. Wage tax
  6. Waiver of supervisory board compensation
  7. Value added tax
  8. Gift tax

The entire BMF letter can be found at:

Bundesministerium der Finanzen

Your contact person at our of our law firm will be happy to assist you with the implementation of detailed regulations.