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:
- Donations
- Measures of tax-privileged corporations
- Temporary accommodation of war refugees from Ukraine
- Tax treatment of donations from business assets
- Wage tax
- Waiver of supervisory board compensation
- Value added tax
- 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.