Online message – Wednesday, October 18, 2023
Corporate tax | Accommodation of war refugees by rental cooperatives and associations in accordance with Section 5 Paragraph 1 No. 10 KStG (BMF)
For the accommodation of war refugees from Ukraine through rental cooperatives and rental associations within the meaning of Section 5 Paragraph 1 No. 10 KStG, the BMF has extended the period of application of the BMF letter v. Extended March 31, 2022 (BMF, letter dated October 17, 2023 – IV C 2 – S 1900/22/10045 :001).
Background:
According to the BMF letter from March 31, 2022 – IV C 2 – S 1900/22/10045 :001 the following applies:
For rental cooperatives and rental associations, for reasons of equity, until December 31, 2022, income from the provision of living space to war refugees from Ukraine who are not members of the rental cooperative or rental association remains in the calculation of the 10 percent limit within the meaning of Section 5 Paragraph 1 Number 10 Sentence 2 KStG not taken into account.
This income is not to be taken into account when determining the total income of the rental cooperative or the rental association, nor when determining the income from activities not specified in Section 5 Paragraph 1 Number 10 Sentence 1 KStG.
The BMF is now extending the period of application until December 31, 2024 (BMF, letter dated October 17, 2023 – IV C 2 – S 1900/22/10045:001).
Those:
BMF online (JT)
Location(s):
NWB HAAAJ-50465