FAQ Ukraine published
FAQ
The German Federal Ministry of Finance (BMF) recently published a question-answer catalog/FAQ on tax measures to support those affected by the war in Ukraine (https://www.bundesfinanzministerium.de/Content/DE/FAQ/faq-ukraine-steuern.html). Among other things, it deals with questions relating to the tax treatment of cash donations or donations in kind to hospitals or other aid organizations. Answers are provided to entrepreneurs on the issues of VAT treatment of free provision of personnel, medicines, clothing, etc.
Non-profit organizations
Non-profit organizations (associations, foundations) will find answers to questions, among others, on the solicitation of donations in connection with the war in Ukraine, if the actual purpose of the articles of association - which should be the rule - is different. The same applies to the direct activities of tax-privileged corporations outside their statutory purposes, for example by supporting war refugees.
Status: August 30, 2022
Image: AlessandroDellaTorre - stock.adobe.com
